H. Ashton / Alison Hubbard Ashton (eds.)

Judgment and Decision-Making Research in Accounting and Auditing

Herausgeber: Ashton, Alison Hubbard; Aston, Robert H.; Ashton, Robert H.

• Gebundenes Buch

Produktbeschreibung

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.

Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 312
• Erscheinungstermin: 4. Februar 2003
• Englisch
• Abmessung: 235mm x 157mm x 23mm
• Gewicht: 661g
• ISBN-13: 9780521418447
• ISBN-10: 0521418445
• Artikelnr.: 21342506

Inhaltsangabe

Contributors; Series preface; Preface; Acknowledgements; Part I. Overview:
1. Perspectives on judgement and decision-making research in accounting and
auditing Robert H. Ashton and Alison Hubbard Ashton; Part II. Judgment and
Decision-Making Research Involving Users of Accounting Information: 2.
Decision-making research in managerial accounting: return to
behavioural-economics foundations William S. Waller; 3. Experimental
incentive-contracting research in management accounting S. Mark Young and
Barry Lewis; 4. Judgement and decision-making research in financial
accounting: a review and analysis Laureen A Maines; 5. The individual
versus the aggregate Joyce Berg, John Dickhaut and Kevin McCabe; Part III.
Judgement and Decision-Making Research Involving Auditors of Accounting
Information: 6. Judgment and decision-making research in auditing Ira
Solomon and Michael D. Shields; 7. The role of knowledge and memory in
audit judgement Robert Libby; 8. Research in and development of
audit-decision aids William F. Messier Jr; Part IV. Conclusion: 9. Twenty
years of judgement research in accounting and auditing Michael Gibbins and
Robert J. Swieringa; References; Index.