Information about the variables
| Variables | Description |
|---|---|
| N | Number of participants |
| RoMM_ASMT | Risk of material misstatement, on a scale from 1 to 100 |
| Risk factors | Number of risk factors reported by participants |
| Control factors | Number of control factors reported by participants |
| Time use | Time (in seconds) participants used to read the case as and assess the RoMM, as well as to answer the open-ended questions regarding risk factors |
| Confidence | Confidence in RoMM estimate, on a scale from 1 (Not Certain) to 10 (Very Certain) |
| Information-processing | Manipulation for intuitive versus deliberative processing |
| Presentation | Manipulation for linguistic versus visual presentation format |
| Gender | Gender of participants (0 = male and 1 = female) |
| Experience | Years of experience |
| HPSS | Mean score of the 30-item Hurtt (2010) Professional Skepticism Scale |
| PID_I | Mean score of the intuitive scale of the Preference for Intuition and Deliberation scale (C. Betsch, 2004, 2008a) |
| PID_D | Mean score of the deliberative scale of the Preference for Intuition and Deliberation scale (C. Betsch, 2004, 2008a) |
| Complexity | Perceived complexity, on a scale from 1 (simple) to 10 (complex) |
| Realistic | Perceived realism of the case, on a scale from 1 (not realistic) to 10 (realistic) |
| Ability | Perceived competency to carry out the task, on a scale from 1 (insufficiently skilled) to 10 (sufficiently skilled) |
| I-VIS | Intuitive – visual condition |
| D-VIS | Deliberative – visual condition |
| I-LIN | Intuitive – linguistic condition |
| D-LIN | Deliberative – linguistic condition |
| Variables | Description |
|---|---|
| N | Number of participants |
| RoMM_ASMT | Risk of material misstatement, on a scale from 1 to 100 |
| Risk factors | Number of risk factors reported by participants |
| Control factors | Number of control factors reported by participants |
| Time use | Time (in seconds) participants used to read the case as and assess the RoMM, as well as to answer the open-ended questions regarding risk factors |
| Confidence | Confidence in RoMM estimate, on a scale from 1 (Not Certain) to 10 (Very Certain) |
| Information-processing | Manipulation for intuitive versus deliberative processing |
| Presentation | Manipulation for linguistic versus visual presentation format |
| Gender | Gender of participants (0 = male and 1 = female) |
| Experience | Years of experience |
| Mean score of the 30-item | |
| PID_I | Mean score of the intuitive scale of the Preference for Intuition and Deliberation scale (C. |
| PID_D | Mean score of the deliberative scale of the Preference for Intuition and Deliberation scale (C. |
| Complexity | Perceived complexity, on a scale from 1 (simple) to 10 (complex) |
| Realistic | Perceived realism of the case, on a scale from 1 (not realistic) to 10 (realistic) |
| Ability | Perceived competency to carry out the task, on a scale from 1 (insufficiently skilled) to 10 (sufficiently skilled) |
| I-VIS | Intuitive – visual condition |
| D-VIS | Deliberative – visual condition |
| I-LIN | Intuitive – linguistic condition |
| D-LIN | Deliberative – linguistic condition |
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