Download or read book Debiasing Audit Judgment with Accountability written by Susan Jane Kennedy and published by . This book was released on 1992 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Debiasing Audit Judgment with Accountability microform a Framework and Experimental Results written by Jane Kennedy and published by Ann Arbor, Mich. : University Microfilms International. This book was released on 1992 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Debiasing Audit Judgement with Accountability written by Jane Kennedy and published by . This book was released on 19?? with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Oxford Handbook of Public Accountability written by Mark Bovens and published by OUP Oxford. This book was released on 2014-05-15 with total page 807 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past two decades public accountability has become not only an icon in political, managerial, and administrative discourse but also the object of much scholarly analysis across a broad range of social and administrative sciences. This handbook provides a state of the art overview of recent scholarship on public accountability. It collects, consolidates, and integrates an upsurge of inquiry currently scattered across many disciplines and subdisciplines. It provides a one-stop-shop on the subject, not only for academics who study accountability, but also for practitioners who are designing, adjusting, or struggling with mechanisms for accountable governance. Drawing on the best scholars in the field from around the world, The Oxford Handbook of Public Accountability showcases conceptual and normative as well as the empirical approaches in public accountability studies. In addition to giving an overview of scholarly research in a variety of disciplines, it takes stock of a wide range of accountability mechanisms and practices across the public, private and non-profit sectors, making this volume a must-have for both practitioners and scholars, both established and new to the field.
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 Accountability and Auditor s Judgments about Contingent Events written by Thomas Arthur Buchman and published by . This book was released on 1990 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the past ten years researchers have accumulated a large body of findings describing how auditors make decisions--in experimental settings. One must be cautious, however, in assessing the generalizability of the models of auditor decision making that have been developed because numerous threats exist to the external validity of the typical experimental study of judgment and decision making. Of interest to this research is one particular threat: accountability. In the studies of auditors, the subjects never expect to account for, or justify, the positions they take. This is the antithesis of what occurs outside the experimental setting--auditors are not only accountable to others for their actions, but they may be accountable to several others, each holding different views. Recent psychological research suggests that models developed of decision making in an experimental setting may be misleading unless the subjects are expected to be held accountable for their decisions. This project examines the effect that holding auditors accountable for their decisions to persons of known views has on those decisions.
Download or read book Emerging Perspectives on Judgment and Decision Research written by Sandra L. Schneider and published by Cambridge University Press. This book was released on 2003-06-16 with total page 740 pages. Available in PDF, EPUB and Kindle. Book excerpt: Table of contents
Download or read book The Effect of Nondiagnostic Evidence and Accountability on Auditor Judgment written by Sandra Waller Shelton and published by . This book was released on 1997 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Influence of Accountability and Time Pressure on Auditor Judgment written by Steven M. Glover and published by . This book was released on 1994 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effect of Nondiagnostic Evidence and Accountability on Auditor Judgment written by Sandra W. Shelton and published by . This book was released on 1994 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Using an Expert System to Debias Auditor Judgment written by Danielle R. Lombardi and published by . This book was released on 2012 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the audit profession, judgment and decision making are essential parts of successfully completing an audit. Judgment is a crucial element of the audit process, especially with recent increase in audit regulations. At every step of the audit, auditors are required to make several complex judgments. Psychology and audit research demonstrate that auditors are susceptible to numerous biases, two of which are exacerbated by the accountability inherent in the audit environment. Since the nature of the audit environment requires auditor accountability, this dissertation examines two biases that have been shown to be exacerbated by accountability - the dilution effect and acceptability heuristic bias. This dissertation consists of three separate essays. Two of this dissertation's essays experimentally examine whether use of an expert system as a decision aid in developing less experienced auditor judgment mitigates these two biases - the dilution effect (Chapter 2) and the acceptability heuristic (Chapter 3) - on auditor judgment in a complex task (fraud risk assessment). An expert system was chosen as the decision aid because research has demonstrated that expert systems have a high level of accuracy, resulting in more appropriate judgments made by less experienced auditors. The third essay is an exploratory study using process tracing that analyzes the decision making process of less experienced auditors using the expert system in an environment without and with judgment bias present - the dilution effect. The first essay experimentally examines whether an expert system assists less experienced auditors in making lower fraud risk assessments and mitigates the dilution effect. The dilution effect is a judgment bias which occurs when too much focus is spent on irrelevant information. This bias is exacerbated in auditors when they are knowingly held accountable to their superiors. A solution has yet to be offered to materially reduce this bias. The second essay experimentally examines whether the use of an expert system as a decision aid mitigates acceptability heuristic. The acceptability heuristic is the shifting towards the preferences of another and adopting a position that is deemed socially acceptable. This bias predominantly occurs when auditors are knowingly held accountable to their superiors. Prior studies have shown less experienced auditors who are aware of the views of audit partners, will align their judgments to agree with that of the partners'. This negative auditor judgment bias has been an area researchers have vastly studied, yet a method to reduce it has not been offered in the literature. The third essay is an exploratory analysis which uses process tracing to analyze the thought processes of less experienced auditors in making decisions in an environment where a judgment bias occurs - the dilution effect. This essay used a subset of participants from the dilution effect study (Chapter 2) and during the experiment, participants were asked to think aloud to gain further insight into the dilution effect. The think aloud process also captures factors about the process of using the expert system which contributed towards the mitigation of this bias. Auditor decision making process with and without the use of an expert system will be captured both within and between the participant groups.
Download or read book Behavioural Aspects of Auditors Evidence Evaluation written by Magda Abou-Seada and published by Routledge. This book was released on 2017-11-22 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2003. Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do not appear to give guidance on the process to follow when evaluating evidence. Research in the US indicates that auditors do in fact follow a belief revision process in accordance with US standards. Employing survey research (based on personal interviews with a number of experienced UK auditors) this book demonstrates how auditors prefer to be described as following the open mind approach. Building on the findings of the interviews the book then describes an experimental study to investigate the differences between the belief revision and open mind approaches in terms of their effect on the efficiency and effectiveness of the audit process. The book concludes that the belief revision approach would improve the efficiency of the audit process without affecting its effectiveness or outcomes.
Download or read book The Wiley Blackwell Handbook of Judgment and Decision Making 2 Volume Set written by Gideon Keren and published by John Wiley & Sons. This book was released on 2016-02-16 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Download or read book The Routledge Companion to Behavioural Accounting Research written by Theresa Libby and published by Routledge. This book was released on 2017-11-06 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.
Download or read book Advances in Accounting Behavioral Research written by Vicky Arnold and published by Emerald Group Publishing. This book was released on 2009-06-17 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the roles of organizational justice and trust in management control system. This title explores whether qualitative information contained in annual reports contains potential fraud risk indicators. It includes the findings that suggest that deception can be detected by analyzing management's discussion and analysis.
Download or read book Accountability Task Structure and Evidence Evaluations in an Audit Review Process written by Diane Marie Matson and published by . This book was released on 1997 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing Teams written by Mara Cameran and published by Routledge. This book was released on 2017-03-31 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision. Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality. By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.
