Judgment and Decision-Making Research in Accounting and Auditing
$41.99 USD
Part of Cambridge Series on Judgment and Decision Making
- Editors:
- Robert H. Ashton, Duke University, North Carolina
- Alison Hubbard Ashton, Duke University, North Carolina
- Date Published: February 2011
- availability: This ISBN is for an eBook version which is distributed on our behalf by a third party.
- format: Adobe eBook Reader
- isbn: 9780511880940
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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.
Read more- Should be used on courses on cognitive psychology
- Includes contributions from leading researchers
- Unique account of behavioural decision-making within accounting
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×Product details
- Date Published: February 2011
- format: Adobe eBook Reader
- isbn: 9780511880940
- contains: 6 b/w illus. 10 tables
- availability: This ISBN is for an eBook version which is distributed on our behalf by a third party.
Table of Contents
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.
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