Three Studies Examining the Effects of Psychological Distance on Judgment and Decision Making in Accounting

Three Studies Examining the Effects of Psychological Distance on Judgment and Decision Making in Accounting
Author: Martin M. Weisner
Publisher:
Total Pages: 398
Release: 2015
Genre:
ISBN:

Overall, the results reported in this dissertation suggest that psychological distance systematically affects individuals' judgment subject to the caveat that the judgment of concern falls within the domain of the decision-maker's routine cognition. By presenting empirical evidence from both the audit and the risk management domain, the studies contribute to our understanding of the heuristics and biases in judgment and decision-making in professional settings that are of interest to accounting research.

Three Studies Examining the Effects of Business Analytics on Judgment and Decision Making in Accounting

Three Studies Examining the Effects of Business Analytics on Judgment and Decision Making in Accounting
Author: Bradley Allan Lang
Publisher:
Total Pages: 144
Release: 2018
Genre:
ISBN:

Overall, the results reported in this dissertation suggest that 1) characteristics of business analytics influence users' judgments and decision making, 2) management can take actions to influence the relationship between users and business analytics, and 3) users are likely to evaluate their cognitive similarity to these business analytics, and these perceptions influence perceived usefulness of the business analytics.

Judgment and Decision-Making Research in Accounting and Auditing

Judgment and Decision-Making Research in Accounting and Auditing
Author: Robert H. Ashton
Publisher: Cambridge University Press
Total Pages: 312
Release: 2007-05-31
Genre: Psychology
ISBN: 9780521664387

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 managers, investors, auditors and creditors make daily; 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 to be a solid reference work.

The Wiley Blackwell Handbook of Judgment and Decision Making, 2 Volume Set

The Wiley Blackwell Handbook of Judgment and Decision Making, 2 Volume Set
Author: Gideon Keren
Publisher: John Wiley & Sons
Total Pages: 1056
Release: 2016-02-16
Genre: Psychology
ISBN: 1118468392

A comprehensive, up-to-date examination of the most important theory, concepts, methodological approaches, and applications in the burgeoning field of judgment and decision making (JDM) Emphasizes the growth of JDM applications with chapters devoted to medical decision making, decision making and the law, consumer behavior, and more Addresses controversial topics from multiple perspectives – such as choice from description versus choice from experience – and contrasts between empirical methodologies employed in behavioral economics and psychology Brings together a multi-disciplinary group of contributors from across the social sciences, including psychology, economics, marketing, finance, public policy, sociology, and philosophy 2 Volumes

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.

Shame and Guilt

Shame and Guilt
Author: June Price Tangney
Publisher: Guilford Press
Total Pages: 292
Release: 2003-11-01
Genre: Psychology
ISBN: 9781572309876

This volume reports on the growing body of knowledge on shame and guilt, integrating findings from the authors' original research program with other data emerging from social, clinical, personality, and developmental psychology. Evidence is presented to demonstrate that these universally experienced affective phenomena have significant implications for many aspects of human functioning, with particular relevance for interpersonal relationships. --From publisher's description.

Intuition in Judgment and Decision Making

Intuition in Judgment and Decision Making
Author: Henning Plessner
Publisher: Psychology Press
Total Pages: 356
Release: 2011-05-20
Genre: Psychology
ISBN: 1136875220

The central goal of this volume is to bring the learning perspective into the discussion of intuition in judgment and decision making. The book gathers recent work on intuitive decision making that goes beyond the current dominant heuristic processing perspective. However, that does not mean that the book will strictly oppose this perspective. The unique perspective of this book will help to tie together these different conceptualizations of intuition and develop an integrative approach to the psychological understanding of intuition in judgment and decision making. Accordingly, some of the chapters reflect prior research from the heuristic processing perspective in the new light of the learning perspective. This book provides a representative overview of what we currently know about intuition in judgment and decision making. The authors provide latest theoretical developments, integrative frameworks and state-of-the-art reviews of research in the laboratory and in the field. Moreover, some chapters deal with applied topics. Intuition in Judgment and Decision Making aims not only at the interest of students and researchers of psychology, but also at scholars from neighboring social and behavioral sciences such as economy, sociology, political sciences, and neurosciences.

Model Rules of Professional Conduct

Model Rules of Professional Conduct
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
Total Pages: 216
Release: 2007
Genre: Law
ISBN: 9781590318737

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.