Download or read book Sequential Judgment and Choice in Auditing written by Marcia Selden Niles and published by . This book was released on 1984 with total page 706 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 The Effect of Sequential Evidence on Auditor Judgment written by Nancy Tse and published by . This book was released on 1996 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Application of Techniques of Sequential Analysis to Audit Procedures written by Miller N. Hudson and published by . This book was released on 1953 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Effects of Experience Task Variables and Prior Beliefs on Auditors Sequential Judgments written by Eric N. Johnson and published by . This book was released on 1989 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Judgment Versus Choice Accountability Demands and the Auditor s Evidence Search Strategy written by Cynthia W. Turner and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines two elements of the audit decision environment that may influence the auditor's decision strategy: the nature of the task (judgment or choice), and the presence of accountability demands. Judgment involves the explicit assignment of a particular value to an attribute under examination. Choice is the selection of a course of action over other alternative actions. Accountability is the expected requirement to justify one's position to significant others. Recent work in decision- making literature suggests that judgment and choice are not equivalent tasks. This work suggests that judgment, when compared to choice, is characterized to be more time-demanding and cognitively demanding (e.g., Tversky 1972; Einhorn and Hogarth 1981). Recent work in audit judgment literature suggests that the influence of accountability demands likely depends, at least in part, on the perceived preferences of the individual to whom the auditor is accountable (Peecher 1996). Eighty auditor-participants completed two audit tasks -- an accounts receivable collectibility review and an inventory obsolescence review. The auditors were randomly assigned to one of six experimental conditions created by crossing three levels of accountability (no accountability, credence-inducing, and skepticism-inducing) and two levels of response tasks (judgment and choice). Similar to Peecher (1996), credence-inducing preferences are characterized as preferences of a reviewing manager who is concerned with auditors who undertake, without adequate justification, costly investigations of unusual account balance fluctuations. Skepticism-inducing preferences are characterized as preferences of a reviewing manager who is concerned with auditors who accept, without adequatejustification, client-provided explanations of unusual account balance fluctuations. The results of this study indicate that auditors who make judgments evaluate more evidence and expend more time than those who make choices. Further, auditors who are held accountable to a reviewer possessing skepticism-inducing preferences evaluate more evidence and follow a more exhaustive search strategy than those who are not.
Download or read book Blackwell Handbook of Judgment and Decision Making written by Derek J. Koehler and published by John Wiley & Sons. This book was released on 2008-04-15 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Blackwell Handbook of Judgment and Decision Making is a state-of-the art overview of current topics and research in the study of how people make evaluations, draw inferences, and make decisions under conditions of uncertainty and conflict. Contains contributions by experts from various disciplines that reflect current trends and controversies on judgment and decision making. Provides a glimpse at the many approaches that have been taken in the study of judgment and decision making and portrays the major findings in the field. Presents examinations of the broader roles of social, emotional, and cultural influences on decision making. Explores applications of judgment and decision making research to important problems in a variety of professional contexts, including finance, accounting, medicine, public policy, and the law.
Download or read book Auditing written by W. Robert Knechel and published by Routledge. This book was released on 2016-10-04 with total page 953 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality. The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics, such as the audit of accounting estimates, group audit, and the Integrated Audit. Supplemented by extra on-line resources, students using this established text will be well-equipped to be effective auditors and to understand the role of auditing in the business world.
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.
Download or read book Comprehensive Dissertation Index written by and published by . This book was released on 1989 with total page 978 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 The Influence of Information Order Effects and Trait Professional Skepticism on Auditors Belief Revisions written by Kristina Yankova and published by Springer. This book was released on 2015-02-10 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.
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 Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Issues in Accounting and Finance written by Peter Atrill and published by Routledge. This book was released on 2019-01-04 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1997, this volume and its contributors take stock of current issues in accounting and finance. Featuring specialists in business, accounting, finance along with Vice Chancellor John Bull, they examine areas including auditors’ decision-making, financial shocks, the European corporate capital structure, GPs, accounting education and professional journals.
Download or read book Internal Accounting Control Evaluation and Auditor Judgement written by Theodore J. Mock and published by Routledge. This book was released on 2013-10-11 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.
