Judgment and Decision Making in Accounting

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Pearson/Prentice Hall, 2008 - Business & Economics - 462 pages

This unique first edition is the only book on the market that delivers a contemporary synthesis of both psychology and accounting literature related to judgment and decision making.

Judgment and Decision Making in Accounting is structured around an innovative framework that provides a unique way of thinking about JDM projects and organizing JDM research. Developed based on many years of teaching and research on accounting JDM, this unique framework succinctly describes the key issues in accounting JDM research, enabling readers to more quickly assimilate the vast material related to those issues. The framework also provides a basis to help readers evaluate their own current JDM research ideas, as well as generate further research questions.

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Contents

Introduction to Judgment and DecisionMaking Research
1
JDM Quality
23
Views
29
Copyright

21 other sections not shown

Common terms and phrases

abilities accounting professionals Accounting Research accounting settings accounting studies accuracy affect JDM quality analysts anchors attribution attribution theory audit behavior Bonner causes Chapter client cognitive processes confirmation bias cue weights decision aids decision makers declarative knowledge desired conclusion differences dimension of JDM discussed earnings forecasts effects on JDM episodic knowledge errors examine the effects example experience factors find that auditors firms focus Further goals high-quality JDM hindsight bias hypothesis evaluation important improving JDM information cues information search intrinsic motives investors issues JDM research JDM task judgment or decision judgments and decisions knowledge content knowledge structures literature managers manipulate measure memory retrieval moderate motivation negative effects occur overconfidence particular performance performance appraisal positive effects predictions probability theory problem representations procedural knowledge prospect theory psychology recency effects relevant representativeness heuristic self-efficacy self-insight specific studies examine subjects task complexity tend theories third parties tion typically versus vis-à-vis

Bibliographic information

TitleJudgment and Decision Making in Accounting
AuthorSarah E. Bonner
Editionillustrated
PublisherPearson/Prentice Hall, 2008
Original fromthe University of Michigan
DigitizedAug 25, 2010
ISBN0138638950, 9780138638955
Length462 pages
Subjects ›  › 

Business & Economics / Accounting / General
Business & Economics / Accounting / Managerial
Juvenile Nonfiction / Business & Economics
Juvenile Nonfiction / Careers
  
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