Judgment and Decision-Making Research in Accounting and Auditing

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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.
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Product Details

  • ISBN-13: 9780521418447
  • Publisher: Cambridge University Press
  • Publication date: 2/28/2003
  • 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
1 Perspectives on judgment and decision-making research in accounting and auditing 3
2 Decision-making research in managerial accounting: Return to behavioral-economics foundations 29
3 Experimental incentive-contracting research in management accounting 55
4 Judgment and decision-making research in financial accounting: A review and analysis 76
5 The individual versus the aggregate 102
6 Judgment and decision-making research in auditing 137
7 The role of knowledge and memory in audit judgment 176
8 Research in and development of audit-decision aids 207
9 Twenty years of judgment research in accounting and auditing 231
References 251
Index 287
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