Judgment and Decision-Making Research in Accounting and Auditing

doi:10.1017/CBO9780511720420

- Get access
  
  Buy a print copy
  
  Check if you have access via personal or institutional login
  
  Log in Register
Cited by 51
Cited by
- 51
Crossref Citations

This Book has been cited by the following publications. This list is generated based on data provided by Crossref.

Jacob, John Lys, Thomas and Neale, Margaret A. 1998. Experience, Expertise and the Forecasting Performance of Security Analysts. SSRN Electronic Journal,

CrossRef

Google Scholar

Olsen, Robert A. 1998. Behavioral Finance and Its Implications for Stock-Price Volatility. Financial Analysts Journal, Vol. 54, Issue. 2, p. 10.

CrossRef

Google Scholar

Ashton, Robert H 1998. Writing accounting research for publication and impact. Journal of Accounting Education, Vol. 16, Issue. 2, p. 247.

CrossRef

Google Scholar

Ramamoorti, Sridhar Bailey Jr, Andrew D. and Traver, Richard O. 1999. Risk assessment in internal auditing: a neural network approach. International Journal of Intelligent Systems in Accounting, Finance & Management, Vol. 8, Issue. 3, p. 159.

CrossRef

Google Scholar

Bonner, Sarah E. 1999. Judgment and Decision-Making Research in Accounting. Accounting Horizons, Vol. 13, Issue. 4, p. 385.

CrossRef

Google Scholar

Knechel, W. Robert 2000. Behavioral Research in Auditing and Its Impact on Audit Education. Issues in Accounting Education, Vol. 15, Issue. 4, p. 695.

CrossRef

Google Scholar

Bonner, Sarah E. Hastie, Reid Sprinkle, Geoffrey B. and Young, S. Mark 2000. A Review of the Effects of Financial Incentives on Performance in Laboratory Tasks: Implications for Management Accounting. Journal of Management Accounting Research, Vol. 12, Issue. 1, p. 19.

CrossRef

Google Scholar

Bierstaker, James Lloyd and Wright, Sally 2001. A Research Note concerning Practical Problem-Solving Ability as a Predictor of Performance in Auditing Tasks. Behavioral Research in Accounting, Vol. 13, Issue. 1, p. 49.

CrossRef

Google Scholar

Dearman, David T. and Shields, Michael D. 2001. Cost Knowledge and Cost-Based Judgment Performance. Journal of Management Accounting Research, Vol. 13, Issue. 1, p. 1.

CrossRef

Google Scholar

Wright, William F. 2001. Task Experience as a Predictor of Superior Loan Loss Judgments. AUDITING: A Journal of Practice & Theory, Vol. 20, Issue. 1, p. 147.

CrossRef

Google Scholar

DeZoort, F. Todd and Salterio, Steven E. 2001. The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments. AUDITING: A Journal of Practice & Theory, Vol. 20, Issue. 2, p. 31.

CrossRef

Google Scholar

Russo, Joseph A. 2002. The effect of task experience on assessments of auditor expert potential. International Advances in Economic Research, Vol. 8, Issue. 3, p. 248.

CrossRef

Google Scholar

Johnstone, Karla M. Bedard, Jean C. and Biggs, Stanley F. 2002. Aggressive Client Reporting: Factors Affecting Auditors' Generation of Financial Reporting Alternatives. AUDITING: A Journal of Practice & Theory, Vol. 21, Issue. 1, p. 47.

CrossRef

Google Scholar

O'Donnell, Ed 2002. Evidence of an Association between Error-Specific Experience and Auditor Performance during Analytical Procedures. Behavioral Research in Accounting, Vol. 14, Issue. 1, p. 179.

CrossRef

Google Scholar

Waller, William S. 2002. Experimental Business Research. p. 101.

CrossRef

Google Scholar

Chang, C. Janie Yen, Sin-Hui and Duh, Rong-Ruey 2002. An Empirical Examination of Competing Theories to Explain the Framing Effect in Accounting-Related Decisions. Behavioral Research in Accounting, Vol. 14, Issue. 1, p. 35.

CrossRef

Google Scholar

O'Donnell, Ed and Schultz, Joseph J. 2003. The Influence of Business-Process-Focused Audit Support Software on Analytical Procedures Judgments. AUDITING: A Journal of Practice & Theory, Vol. 22, Issue. 2, p. 265.

CrossRef

Google Scholar

Catasús, Bino and Gröjer, Jan-Erik 2003. Intangibles and credit decisions: results from an experiment. European Accounting Review, Vol. 12, Issue. 2, p. 327.

CrossRef

Google Scholar

Kotchetova, Natalia and Salterio, Steven 2004. Blackwell Handbook of Judgment and Decision Making. p. 547.

CrossRef

Google Scholar

Demski, Joel S. 2004. Endogenous Expectations. The Accounting Review, Vol. 79, Issue. 2, p. 519.

CrossRef

Google Scholar

Download full list

Edited by Robert H. Ashton, Duke University, North Carolina, Alison Hubbard Ashton, Duke University, North Carolina

Publisher:: Cambridge University Press
Online publication date:: May 2010
Print publication year:: 1995
Online ISBN:: 9780511720420
DOI:: https://doi.org/10.1017/CBO9780511720420

Series:: Cambridge Series on Judgment and Decision Making
Subjects:: Psychology, Psychology: General Interest, Cognition, Management: General Interest, Management

41.99 (USD)

Digital access for individuals
(PDF download and/or read online)
Add to cart

Added to cart

Digital access for individuals
(PDF download and/or read online)
View cart
Export citation
Buy a print copy

Information

Contents

Metrics

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.

Metrics

Altmetric attention score

Total number of HTML views: 0

Total number of PDF views: 0 *

Loading metrics...

Total views: 0 *

Loading metrics...

* Views captured on Cambridge Core between #date#. This data will be updated every 24 hours.

Usage data cannot currently be displayed.

Judgment and Decision-Making Research in Accounting and Auditing

This Book has been cited by the following publications. This list is generated based on data provided by Crossref.

Book description

Refine List

Actions for selected content:

Contents

Frontmatter
pp i-vi

Contents
pp vii-viii

Contributors
pp ix-x

Series Preface
pp xi-xii

Preface
pp xiii-xiv

Acknowledgments
pp xv-xvi

Part I - Overview
pp 1-2

1 - Perspectives on judgment and decision-making research in accounting and auditing
pp 3-26

Part II - Judgment and decision-making research involving users of accounting information
pp 27-28

2 - Decision-making research in managerial accounting: Return to behavioral-economics foundations
pp 29-54

3 - Experimental incentive-contracting research in management accounting
pp 55-75

4 - Judgment and decision-making research in financial accounting: A review and analysis
pp 76-101

5 - The individual versus the aggregate
pp 102-134

Part III - Judgment and decision-making research involving auditors of accounting information
pp 135-136

6 - Judgment and decision-making research in auditing
pp 137-175

7 - The role of knowledge and memory in audit judgment
pp 176-206

8 - Research in and development of audit-decisions aids
pp 207-228

Part IV - Conclusion
pp 229-230

9 - Twenty years of judgment research in accounting and auditing
pp 231-250

References
pp 251-286

Index
pp 287-294

Metrics

Altmetric attention score

Full text views

Book summary page views

Judgment and Decision-Making Research in Accounting and Auditing

Book description

Refine List

Actions for selected content:

Save Search

Contents

Metrics

Altmetric attention score

Full text views

Book summary page views