The study of behavioral decision making has recently 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; 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 to be a solid reference work.
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Book Description
Editorial Reviews
Book Description
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.
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5.0 out of 5 stars
Excellent book for thoughful accountants,
By Steven E. Salterio (Canada) - See all my reviews
This review is from: Judgment and Decision-Making Research in Accounting and Auditing (Cambridge Series on Judgment and Decision Making) (Hardcover)
Excellent review of the state of the art in human judgement research in all areas of accounting in the early 1990's. Readable by Ph.D. students, faculty and thoughtful practitioners.
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Inside This Book
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First Sentence:
Fundamental research in judgment and decision making has significantly influenced research in several applied fields including medicine, law, public policy, and business. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
controllability filter, audit decision aids, behavioral accounting researchers, simple decision aids, audit risk model, auditing researchers, alternative information systems, judgment research, managerial accounting information, debiasing techniques, audit expertise, audit judgment, aggregate settings, inexperienced auditors, auditing studies, accounting settings, materiality judgments, input judgments, behavioral decision research, auditing tasks, participative budgeting, internal control evaluation, contemporary accounting research, actual decision processes, behavioral economists Key Phrases - Capitalized Phrases (CAPs): (learn more)
Financial Accounting Standards Board, Peat Marwick, American Institute of Certified Public Accountants, Audit Sampling, Don Kleinmuntz, American Accounting Association, Big Six, Bob Ashton, Ken Trotman, New York Stock Exchange, Sarah Bonner New!
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Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
Fundamental research in judgment and decision making has significantly influenced research in several applied fields including medicine, law, public policy, and business. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
controllability filter, audit decision aids, behavioral accounting researchers, simple decision aids, audit risk model, auditing researchers, alternative information systems, judgment research, managerial accounting information, debiasing techniques, audit expertise, audit judgment, aggregate settings, inexperienced auditors, auditing studies, accounting settings, materiality judgments, input judgments, behavioral decision research, auditing tasks, participative budgeting, internal control evaluation, contemporary accounting research, actual decision processes, behavioral economists Key Phrases - Capitalized Phrases (CAPs): (learn more)
Financial Accounting Standards Board, Peat Marwick, American Institute of Certified Public Accountants, Audit Sampling, Don Kleinmuntz, American Accounting Association, Big Six, Bob Ashton, Ken Trotman, New York Stock Exchange, Sarah Bonner New!
Books on Related Topics | Concordance | Text Stats Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
Citations (learn more)
This book cites 83
books:
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12
books
cite this book:
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- Judgment and Decision Making: An Interdisciplinary Reader (Cambridge Series on Judgment and Decision Making) by Terry Connolly in Front Matter (1), Front Matter (2), and Front Matter (3)
- Research Opportunities in Auditing: The Second Decade by A. Rashad Abdel-Khalik in Back Matter (1), and Back Matter (2)
- Management Accounting, Fourth Edition by Anthony A. Atkinson in Back Matter (1), and Back Matter (2)
- Decision Sciences by David E. Smith in Back Matter (1), and Back Matter (2)
- Emissions Permit Experiments (Research in Experimental Economics, Volume 7) by R. Mark Isaac in Back Matter (1), and Back Matter (2)
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- Advances in Accounting Behavioral Research, Volume 6 (Advances in Accounting Behavioral Research) by ARNOLD on page 166, and Back Matter
- Experimental Business Research by Rami Zwick on page 130, and page 132
- Advances in Management Accounting, Volume 6 (Advances in Management Accounting) by Marc J. Epstein on page 36, and page 37
- Experimental Business Research: Volume II: Economic and Managerial Perspectives by Amnon Rapoport on page 169
- Advances in Management Accounting, Volume 13 (Advances in Management Accounting) by Marc J. Epstein on page 207
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