Auditing: Advances in Behavioral Research

Auditing: Advances in Behavioral Research

by Lawrence A. Ponemon
     
 

What allows an experienced accountant or financial statement user to perform certain tasks more effectively than the inexperienced individual? This book addresses the question, as well as others that arise from human information processing issues. In the mid-1980s, much of behavioral decision-making research in accounting dramatically changed direction and began to

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Overview

What allows an experienced accountant or financial statement user to perform certain tasks more effectively than the inexperienced individual? This book addresses the question, as well as others that arise from human information processing issues. In the mid-1980s, much of behavioral decision-making research in accounting dramatically changed direction and began to explore the effects of attributes of accounting decision settings that distinguish them from those commonly examined by psychologists. This book, which presents and analyzes the newest developments in behavioral research in auditing, is an essential contribution to the field.

Editorial Reviews

Booknews
Seven contributions on: experimental research and the distinctive features of accounting settings; the definition of structure as it relates to differentiation among public accounting firms; a model of audit judgment--cognition in a professional context; using experimental economics in auditing research; predictive bankruptcy judgments by auditors; task structure and decision aids type; and audit research using the belief-adjustment model. No index. Annotation c. Book News, Inc., Portland, OR (booknews.com)

Product Details

ISBN-13:
9780387976198
Publisher:
Springer New York
Publication date:
10/04/1991
Series:
Recent Research in Psychology Series
Edition description:
Softcover reprint of the original 1st ed. 1991
Pages:
166
Product dimensions:
6.10(w) x 9.25(h) x (d)

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