Judgment and Decision-Making Research in Accounting and Auditing

doi:10.1017/CBO9780511720420

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Edited by Robert H. Ashton, Duke University, North Carolina, Alison Hubbard Ashton, Duke University, North Carolina

Publisher:: Cambridge University Press
Online publication date:: May 2010
Print publication year:: 1995
Online ISBN:: 9780511720420
DOI:: https://doi.org/10.1017/CBO9780511720420

Series:: Cambridge Series on Judgment and Decision Making
Subjects:: Psychology, Psychology: General Interest, Cognition, Management: General Interest, Management

30.99 (GBP)

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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.

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Judgment and Decision-Making Research in Accounting and Auditing

This Book has been cited by the following publications. This list is generated based on data provided by Crossref.

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Contents

Frontmatter
pp i-vi

Contents
pp vii-viii

Contributors
pp ix-x

Series Preface
pp xi-xii

Preface
pp xiii-xiv

Acknowledgments
pp xv-xvi

Part I - Overview
pp 1-2

1 - Perspectives on judgment and decision-making research in accounting and auditing
pp 3-26

Part II - Judgment and decision-making research involving users of accounting information
pp 27-28

2 - Decision-making research in managerial accounting: Return to behavioral-economics foundations
pp 29-54

3 - Experimental incentive-contracting research in management accounting
pp 55-75

4 - Judgment and decision-making research in financial accounting: A review and analysis
pp 76-101

5 - The individual versus the aggregate
pp 102-134

Part III - Judgment and decision-making research involving auditors of accounting information
pp 135-136

6 - Judgment and decision-making research in auditing
pp 137-175

7 - The role of knowledge and memory in audit judgment
pp 176-206

8 - Research in and development of audit-decisions aids
pp 207-228

Part IV - Conclusion
pp 229-230

9 - Twenty years of judgment research in accounting and auditing
pp 231-250

References
pp 251-286

Index
pp 287-294

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Judgment and Decision-Making Research in Accounting and Auditing

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