Judgment and Decision-Making Research in Accounting and Auditing

Robert H. Ashton, Alison Hubbard Ashton

• Publisher: Cambridge University Press
• Year: 1995
• Print ISBN: 9780521418447
• eBook ISBN: 9780511880940
• Topic: Psychology
• Subtopic: Cognitive Psychology & Cognition
• Index: Psychology

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.

Table of contents

• Cover
• Half-title
• Title
• Copyright
• Contents
• Contributors
• Series Preface
• Preface
• Acknowledgments
• Part I. Overview
• Part II. Judgment and decision-making research involving users of accounting information
• Part III. Judgment and decision-making research involving auditors of accounting information
• Part IV. Conclusion
• References
• Index