Download or read book Judgment and Decision Making Research in Accounting and Auditing written by Robert H. Ashton and published by Cambridge University Press. This book was released on 1995-09-29 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: A timely and comprehensive study on behavioural decision-making within the field of accounting.
Download or read book Judgment and Decision Making in Accounting written by Sarah E. Bonner and published by Prentice Hall. This book was released on 2008 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book E book Ethical Obligations and Decision Making in Accounting Text and Cases written by Mintz and published by McGraw Hill. This book was released on 2016-04-16 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt: E-book: Ethical Obligations and Decision-Making in Accounting: Text and Cases
Download or read book Ethics in Accounting written by Gordon Klein and published by Wiley Global Education. This book was released on 2015-12-17 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: ETHICS in ACCOUNTING Did you Know? This book is available as a Wiley E-Text. The Wiley E-Text is a complete digital version of the text that makes time spent studying more efficient. Course materials can be accessed on a desktop, laptop, or mobile device—so that learning can take place anytime, anywhere. A more affordable alternative to traditional print, the Wiley E-Text creates a flexible user experience: ✓ Access on-the-go ✓ Search across content ✓ Highlight and take notes ✓ Save money! The Wiley E-Text can be purchased in the following ways: Via your campus bookstore: Wiley E-Text: Powered by VitalSource® ISBN 978-1-118-93904-8 Directly from: www.wiley.com/college/klein
Download or read book Accounting Information Systems for Decision Making written by Daniela Mancini and published by Springer Science & Business Media. This book was released on 2013-04-18 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants.
Download or read book An examination of auditor decision making behavior in the preparation of audit time estimates written by Edward Charles Nathan and published by . This book was released on 1981 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Noise written by Daniel Kahneman and published by Little, Brown. This book was released on 2021-05-18 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Auditing written by Raymond N. Johnson and published by Wiley Global Education. This book was released on 2019-05-20 with total page 736 pages. Available in PDF, EPUB and Kindle. Book excerpt: The explosion of data analytics in the auditing profession demands a different kind of auditor. Auditing: A Practical Approach with Data Analytics prepares students for the rapidly changing demands of the auditing profession by meeting the data-driven requirements of today’s workforce. Because no two audits are alike, this course uses a practical, case-based approach to help students develop professional judgement, think critically about the auditing process, and develop the decision-making skills necessary to perform a real-world audit. To further prepare students for the profession, this course integrates seamless exam review for successful completion of the CPA Exam.
Download or read book Ethical Obligations and Decision Making in Accounting written by Steven M. Mintz and published by . This book was released on 2008 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethical Obligations and Decision-Making in Accounting gives students a robust ethical framework that is crucial for accountants in the post-Enron era. Incorporating the principles of the AICPA code and other systems of ethics, Mintz and Morris show accounting students how a commitment to ethics can enable accounting professionals to meet their ethical obligations both to investors and creditors. No other book so comprehensively examines the elements of the financial reporting system - including the ethics of the internal control environment and the effectiveness of board of director and audit committee oversight - that determine the ethical standard of the accounting process.
Download or read book Decision making and Justification in Auditing written by Lisa Lynn Koonce and published by . This book was released on 1993 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ethical Obligations and Decision Making in Accounting Text and Cases written by Steven Mintz and published by McGraw-Hill/Irwin. This book was released on 2010-10-07 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The overriding philosophy of this text is that the ethical obligations of accountants and auditors are best understood in the context of professional responsibilities including one’s role in the corporate governance system, the requirements of financial reporting, the audit function, obligations to prevent and detect fraud, and legal liabilities. Ethical Obligations and Decision Making in Accounting was written to guide accountants past a scandal filled age. Our book is entirely devoted to helping students cultivate the ethical commitment needed to ensure that their work meets the highest standards of integrity, independence, and objectivity. Ethical Obligations and Decision Making in Accounting is designed to provide the instructor with the best flexibility and pedagogical effectiveness of any book on the market. To that end, it includes numerous features designed to make both learning and teaching easier.
Download or read book Case Study in Auditing written by Donald H. Taylor and published by John Wiley & Sons. This book was released on 1979 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditor Decision Making written by Ronald Arthur Gerard Weber and published by . This book was released on 1977 with total page 694 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Information Quality Assurance and Internal Control for Management Decision written by William R. Kinney and published by McGraw-Hill Europe. This book was released on 2000 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new text reflects Bill Kinney's experience on the special committee of assurance services, The Elliot Committee. The book is not designed to train students to be auditors. Instead, it has a strategic orientation and is intended for future managers, bankers, investment bankers, analysts, investors, IT consultants, and practicing CPAs. It is unique in that it builds upon related courses in finance, strategy, operations management, information technology, and financial and managerial accounting. There are two broad objectives of the book:1. To introduce business students to the use of auditors and internal control to run a business better by lowering the costs of capital, production and distribution.2. To assist accounting students by integrating their knowledge of financial and managerial accounting, information technology, and business strategy with the role of professional assurers.
Download or read book Multi Auditor Judgment and Decision Making written by Kris Hardies and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most audit fieldwork is not conducted by a single auditor but by a team of auditors. Researchers have, however, focused heavily on the judgment and decision-making of individual auditors, ignoring the multi-person reality in which auditors have to make judgments and decisions. This study contributes to the literature by examining the performances of mixed and same-sex dyads on a group assignment for a course 'Financial Statement Analysis and Auditing'. In this quasi-experimental setting, we found a significant association between group performances and sex composition with mixed dyads performing best, followed by all-male dyads, and then all-female dyads. It is suggested that these findings are the result of the prescriptive nature of gender stereotypes activated by the masculine nature of auditing/accounting in general and the task at hand in particular.
Download or read book ISE Ethical Obligations and Decision Making in Accounting Text and Cases written by Steven Mintz and published by . This book was released on 2019-03-29 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Judgment and Decision Making Research in Auditing written by Mark W. Nelson and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
