JUDGEMENT AND DECISION-MAKING RESEARCH IN ACCOUNTING AND AUDITING ASHTON R. Księgarnia

Judgment and Decision-Making Research in Accounting and Auditing

The study of behavioral decision making has recently 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.

Part I. Overview: 1. Perspectives on judgment 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 research in managerial accounting: return to behavioral economics foundations William S. Waller; 3. Experimental incentive contracting research in management accounting S. Mark Young and Barry Lewis; 4. Judgment and decision making research in financial accounting: a review and analysis Laureen A Maines; 5. The individual vs. the aggregate Joyce Berg, John Dickhaut and Kevin McCabe

Part III. Judgment and Decision Making Research Involving Auditors of Accounting Information: 6. Judgment and decision research in auditing Ira Solomon and Michael D. Shields; 7. The role of knowledge and memory in audit judgment Robert Libby; 8. Research in and development of audit decision aids William F. Messier Jr; Part IV. Conclusion: 9. Twenty years of judgment research in accounting and auditing Michael Gibbins and Robert Swieringa.

294 pages

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czy wybrany tytuł polskojęzyczny lub anglojęzyczny jest aktualnie na półce księgarni.

JUDGEMENT AND DECISION-MAKING RESEARCH IN ACCOUNTING AND AUDITING

ASHTON R.

Judgment and Decision-Making Research in Accounting and Auditing

Contents