Robert H. Ashton Robert H. Aston Alison Hubbard Ashton
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...
The study of behavioral decision making has recently expanded into the area of accounting and auditing. This branch of research seeks to understand th...
This volume collects together out of print and hard to find sources on the behavioural implications of accounting. It begins with the 1952 monograph, "The Impact of Budgets on People" by Chris Argyris, considered by many to mark the beginning of behavioural research in accounting and is followed by:
a critique of the general state of accounting research in 1960
critical evaluation of Argyris research and other behavioural studies
discussion of the research activity in the behavioural aspects of accounting during the 1960s and 70s
a...
This volume collects together out of print and hard to find sources on the behavioural implications of accounting. It begins with the 1952 monograp...
Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it is less well-known that some noteworthy contributions to the study of audit judgment were made in the 1950s and 1960s. This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated. The volume discusses:
the importance of studying audit judgment
actual studies of audit judgment
techniques for quantifying the evaluation of internal...
Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it i...
Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it is less well-known that some noteworthy contributions to the study of audit judgment were made in the 1950s and 1960s. This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated. The volume discusses:
the importance of studying audit judgment
actual studies of audit judgment
techniques for quantifying the...
Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it i...