Some Early Contributions to the Study of Audit Judgment (RLE Accounting)

Some Early Contributions to the Study of Audit Judgment (RLE Accounting)
Author: Robert H. Ashton
Publisher: Routledge
Total Pages: 174
Release: 2013-12-04
Genre: Business & Economics
ISBN: 113460209X

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 This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated.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 controls.

Judgment and Decision Making Research in Auditing

Judgment and Decision Making Research in Auditing
Author: Mark W. Nelson
Publisher:
Total Pages: 0
Release: 2006
Genre:
ISBN:

This paper discusses judgment and decision making research in auditing - i.e., research that uses a psychological lens to understand, evaluate, and improve judgments, decisions, or choices in an auditing setting. Much of this work uses the laboratory experiment approach, but we will also cover related studies that use survey and field study approaches. We classify extant auditing JDM literature as covering three broad areas: (a) the audit task, (b) the auditor and his/her attributes, and (c) interaction between auditor and other stakeholders in task performance. We use this task, person, and interaction categorization to assess the cumulative knowledge generated in the past 25 years, as well as to identify knowledge gaps and opportunities for future research.

Research Methods in Accounting

Research Methods in Accounting
Author: Malcolm Smith
Publisher: SAGE Publications
Total Pages: 241
Release: 2011-03-04
Genre: Business & Economics
ISBN: 1849207976

This updated and expanded Second Edition of Research Methods in Accounting continues to provide a practical and accessible overview of the conduct of applied research studies in accounting. Retaining its focus on the role of theory in research, the new edition brings together the latest developments in research methods.

Judgment and Decision Making

Judgment and Decision Making
Author: Baruch Fischhoff
Publisher: Routledge
Total Pages: 405
Release: 2013-06-17
Genre: Science
ISBN: 1136497331

Behavioral decision research offers a distinctive approach to understanding and improving decision making. It combines theory and method from multiple disciples (psychology, economics, statistics, decision theory, management science). It employs both empirical methods, to study how decisions are actually made, and analytical ones, to study how decisions should be made and how consequential imperfections are. This book brings together key publications, selected to represent the major topics and approaches used in the field. Put in one place, with integrating commentary, it shows the common elements in a research program that represents the scope of the field, while offering depth in each. Together, they provide a vision for what has become a burgeoning field.

Noise

Noise
Author: Daniel Kahneman
Publisher: Little, Brown
Total Pages: 429
Release: 2021-05-18
Genre: Business & Economics
ISBN: 031645138X

From the Nobel Prize-winning author of Thinking, Fast and Slow and the coauthor of Nudge, a revolutionary exploration of why people make bad judgments and how to make better ones—"a tour de force” (New York Times). Imagine that two doctors in the same city give different diagnoses to identical patients—or that two judges in the same courthouse give markedly different sentences to people who have committed the same crime. Suppose that different interviewers at the same firm make different decisions about indistinguishable job applicants—or that when a company is handling customer complaints, the resolution depends on who happens to answer the phone. Now imagine that the same doctor, the same judge, the same interviewer, or the same customer service agent makes different decisions depending on whether it is morning or afternoon, or Monday rather than Wednesday. These are examples of noise: variability in judgments that should be identical. In Noise, Daniel Kahneman, Olivier Sibony, and Cass R. Sunstein show the detrimental effects of noise in many fields, including medicine, law, economic forecasting, forensic science, bail, child protection, strategy, performance reviews, and personnel selection. Wherever there is judgment, there is noise. Yet, most of the time, individuals and organizations alike are unaware of it. They neglect noise. With a few simple remedies, people can reduce both noise and bias, and so make far better decisions. Packed with original ideas, and offering the same kinds of research-based insights that made Thinking, Fast and Slow and Nudge groundbreaking New York Times bestsellers, Noise explains how and why humans are so susceptible to noise in judgment—and what we can do about it.

Research Methods in Accounting

Research Methods in Accounting
Author: Malcolm Smith
Publisher: SAGE
Total Pages: 409
Release: 2022-03-29
Genre: Business & Economics
ISBN: 1529787548

This unique and popular text, now in a sixth edition, clearly and succinctly guides Accounting students and researchers in their understanding and conducting of research from conception to completion, across a wide range of research methods, including quantitative, qualitative and mixed-methods research. This latest edition provides new and extended coverage, including the role and impact of social media, big data analytics, data mining, and emerging and disruptive technologies, such as Blockchain. There is also a renewed focus on the role of ethics in Accounting research. This text remains essential reading for those completing a research methods course, project/dissertation or other form of individual study in Accounting. Malcolm Smith was Foundation Professor of Accounting at the University of South Australia.

Some Early Contributions to the Study of Audit Judgment (RLE Accounting)

Some Early Contributions to the Study of Audit Judgment (RLE Accounting)
Author: Robert H. Ashton
Publisher: Routledge
Total Pages: 151
Release: 2013-12-04
Genre: Business & Economics
ISBN: 1134602162

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 controls.