Judgment and Decision-Making Research in Accounting and Auditing

Name: Judgment and Decision-Making Research in Accounting and Auditing
Author: Robert Ashton

Gebonden Engels 1995 9780521418447

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Samenvatting

The study of behavioural decision-making has expanded into the area of accounting and auditing. This branch of research seeks to understand the cognitive processes that govern such necessary functions as the pricing of products and services, evaluating corporate performance, granting credit to prospective borrowers, and investing in financial securities. In Judgment and Decision-Making Research in Accounting and Auditing, editors Robert and Alison Ashton present and review more than twenty years of research in decision-making science. The book analyzes the judgments that business managers, investors, auditors and creditors make daily. It considers the assets and liabilities of applied decision-making, and makes suggestions for future research. Accounting and auditing academics, researchers, practitioners, and students who seek a survey of the field and its applications will find this a solid reference work.

Specificaties

ISBN13:9780521418447

Taal:Engels

Bindwijze:gebonden

Aantal pagina's:312

Uitgever:Cambridge University Press

Verschijningsdatum:29-9-1995

Hoofdrubriek:Psychologie

Serie:Cambridge Series on

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Inhoudsopgave

Contributors; Series preface; Preface; Acknowledgements; Part I. Overview: 1. Perspectives on judgement and decision-making research in accounting and auditing Robert H. Ashton and Alison Hubbard Ashton; Part II. Judgment and Decision-Making Research Involving Users of Accounting Information: 2. Decision-making research in managerial accounting: return to behavioural-economics foundations William S. Waller; 3. Experimental incentive-contracting research in management accounting S. Mark Young and Barry Lewis; 4. Judgement and decision-making research in financial accounting: a review and analysis Laureen A Maines; 5. The individual versus the aggregate Joyce Berg, John Dickhaut and Kevin McCabe; Part III. Judgement and Decision-Making Research Involving Auditors of Accounting Information: 6. Judgment and decision-making research in auditing Ira Solomon and Michael D. Shields; 7. The role of knowledge and memory in audit judgement Robert Libby; 8. Research in and development of audit-decision aids William F. Messier Jr; Part IV. Conclusion: 9. Twenty years of judgement research in accounting and auditing Michael Gibbins and Robert J. Swieringa; References; Index.