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Cognitive bias and its negative effect on judgments and decisions have been well documented in accounting literature. To mitigate such bias, Cognitive fit theory suggests that compared to table, graph will become the apropriate format to present information in a complex task. In particular, cognitive-fit theory suggests that for complex task which needs high cognitive effort, graphical display could help improving judgment and decision performance. Unfortunately, this superiority of graphical display can also lead to bias caused by visual illusions, trends neglect of presented information, deviations from presentation rules, and management of impression. Previous studies testing cognitive fit theory, however, have not yet accommodated strategy to mitigate graphical display bias in complex task. This paper provides three propositions based on the works of  Hutchinson et al. (2010) and Tufte (2006, 2001) on the importance of statistical model to reduce the bias.

judgment performance; cognitive fit; task characteristics; cost information; graphical display bias