Judgment and Decision-Making Research in Accounting and Auditing
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...
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A timely and comprehensive study on behavioural decision-making within the field of accounting.
ContributorsSeries PrefacePrefaceAcknowledgments1Perspectives on judgment and decision-making research in accounting and auditing32Decision-making research in managerial accounting: Return to behavioral-economics foundations293Experimental incentive-contracting research in management accounting554Judgment and decision-making research in financial accounting: A review and analysis765The individual versus the aggregate1026Judgment and decision-making research in auditing1377The role of knowledge and memory in audit judgment1768Research in and development of audit-decision aids2079Twenty years of judgment research in accounting and auditing231References251Index287
