Judgment and Decision-Making Research in Accounting and Auditing

Judgment and Decision-Making Research in Accounting and Auditing

by Robert H. Ashton, Alison Hubbard Ashton
     
 

ISBN-10: 0521418445

ISBN-13: 9780521418447

Pub. Date: 02/28/2003

Publisher: Cambridge University Press

In Judgment and Decision-Making Research in Accounting and Auditing, Robert and Alison Ashton draw from economic and psychological theories to present more than 20 years of research in decision-making science. The book analyzes the judgments that business managers, investors, auditors and creditors make daily, considers the assets and liabilities of applied decision…  See more details below

Overview

In Judgment and Decision-Making Research in Accounting and Auditing, Robert and Alison Ashton draw from economic and psychological theories to present more than 20 years of research in decision-making science. The book analyzes the judgments that business managers, investors, auditors and creditors make daily, considers the assets and liabilities of applied decision making, and discusses how to capitalize on strengths and compensate for weaknesses. Suggestions for future research are also explored. Accounting academics, researchers, practitioners, and students who seek a survey of the field and its applications will find this a solid reference book.

Product Details

ISBN-13:
9780521418447
Publisher:
Cambridge University Press
Publication date:
02/28/2003
Series:
Series on Judgment and Decision Making
Edition description:
New Edition
Pages:
295
Product dimensions:
5.98(w) x 8.98(h) x 0.83(d)

Table of Contents

Contributors
Series Preface
Preface
Acknowledgments
1Perspectives on judgment and decision-making research in accounting and auditing3
2Decision-making research in managerial accounting: Return to behavioral-economics foundations29
3Experimental incentive-contracting research in management accounting55
4Judgment and decision-making research in financial accounting: A review and analysis76
5The individual versus the aggregate102
6Judgment and decision-making research in auditing137
7The role of knowledge and memory in audit judgment176
8Research in and development of audit-decision aids207
9Twenty years of judgment research in accounting and auditing231
References251
Index287

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