Robert H. Ashton / Alison Hubbard Ashton (eds.)

Judgment and Decision-Making Research in Accounting and Auditing

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

• Broschiertes Buch

Produktbeschreibung

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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Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 312
• Erscheinungstermin: 28. Februar 2007
• Englisch
• Abmessung: 229mm x 152mm x 18mm
• Gewicht: 509g
• ISBN-13: 9780521664387
• ISBN-10: 0521664381
• Artikelnr.: 22719400

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.