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Auditing advances in behavioral research recent research in psychology, Softcover reprint of the original 1st ed. 1991 Advances in Behavioral Research Recent Research in Psychology Series

Langue : Anglais

Coordonnateurs : Ponemon Lawrence A., Gabhart David R.L.

Couverture de l’ouvrage Auditing advances in behavioral research recent research in psychology
What allows an experienced accountant or financial statement user to perform certain tasks more effectively than the inexperienced individual? This book addresses the question, as well as others that arise from human information processing issues. In the mid-1980s, much of behavioral decision-making research in accounting dramatically changed direction and began to explore the effects of attributes of accounting decision settings that distinguish them from those commonly examined by psychologists. This book, which presents and analyzes the newest developments in behavioral research in auditing, is an essential contribution to the field.
Preface.- 1. Experimental Research and the Distinctive Features of Accounting Settings.- 2. Reconsidering the Definition of Structure as It Relates to Differentiation among Public Accounting Firms.- 3. A Model of Audit Judgment: Cognition in a Professional Context.- 4. A Review of Audit Research Using the Belief-Adjustment Model.- 5. Using Experimental Economics in Auditing Research.- 6. Predictive Bankruptcy Judgments by Auditors: a Probabilistic Approach.- 7. A Test of the Relationship Between Task Structure and Decision Aids Type in Auditing.- References.

Date de parution :

Ouvrage de 166 p.

15.5x23.5 cm

Sous réserve de disponibilité chez l'éditeur.

116,04 €

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