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Judgment and Decision-Making Research in Accounting and Auditing : Cambridge Series on Judgment and Decision Making - Robert H. Ashton

Judgment and Decision-Making Research in Accounting and Auditing

Cambridge Series on Judgment and Decision Making

By: Robert H. Ashton (Editor), Alison Hubbard Ashton (Editor)

Paperback Published: 3rd December 2007
ISBN: 9780521664387
Number Of Pages: 312

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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.

Contributors
Series preface
Preface
Acknowledgements
Overview
Perspectives on judgement and decision-making research in accounting and auditing
Judgment and Decision-Making Research Involving Users of Accounting Information
Decision-making research in managerial accounting return to behavioural-economics foundations
Experimental incentive-contracting research in management accounting
Judgement and decision-making research in financial accounting a review and analysis Laureen A Maines
The individual versus the aggregate
Judgement and Decision-Making Research Involving Auditors of Accounting Information
Judgment and decision-making research in auditing
The role of knowledge and memory in audit judgement
Research in and development of audit-decision aids
Conclusion
Twenty years of judgement research in accounting and auditing
References
Index
Table of Contents provided by Publisher. All Rights Reserved.

ISBN: 9780521664387
ISBN-10: 0521664381
Series: Cambridge Series on Judgment and Decision Making
Audience: Professional
Format: Paperback
Language: English
Number Of Pages: 312
Published: 3rd December 2007
Publisher: Cambridge University Press
Country of Publication: GB
Dimensions (cm): 22.9 x 15.2  x 1.8
Weight (kg): 0.46

Earn 175 Qantas Points
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