Judgment and Decision-Making Research in Accounting and Auditingby Robert H. Ashton, Alison Hubbard Ashton
Pub. Date: 02/28/2003
Publisher: Cambridge University Press
Since accounting information is a critical basis for most business decisions, the time has arrived for a serious analysis of the cognitive processes that govern such judgments. Judgment and Decision-Making Research in Accounting and Auditing , edited by Robert and Alison Ashton, draws from psychological and economic theories to present over 20 years of research that analyzes how managers, investors and creditors use accounting information in decision making. Nine chapters by leading researchers offer a comprehensive survey of the field and provide direction for future study.
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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