Judgment and Decision-Making Research in Accounting and Auditing
Published on 31. May 2007
Book
Paperback/Softback
312 pages
978-0-521-66438-7 (ISBN)
Description
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.
More details
Series
Language
English
Place of publication
Cambridge
United Kingdom
Target group
Professional and scholarly
Product notice
Paperback (trade)
Illustrations
10 Tables, unspecified; 6 Line drawings, unspecified
Dimensions
Height: 229 mm
Width: 152 mm
Thickness: 18 mm
Weight
509 gr
ISBN-13
978-0-521-66438-7 (9780521664387)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Persons
Content
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.