Auditing : advances in behavioral research
Author(s)
Bibliographic Information
Auditing : advances in behavioral research
（Recent research in psychology）
Springer, c1991
- : us
- : gw
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Note
Includes bibliographical references (p. 143-166)
Description and Table of Contents
- Volume
-
: us ISBN 9780387976198
Description
This book has been prepared for those readers who want to maintain their knowledge of current developments in the field of behavioral research as applied to auditing. The articles and papers presented in this volume were selected because they will contribute to the knowledge and advancement of not only the individual researcher or educator, but also of the profession. It is our belief that if research endeavors may be viewed as having stages of life, then the field of behavioral research in auditing is in its genesis. Almost twenty years ago, in speaking of the state of the art of psychology, William Hays expressed a most*appropriate thought: Experimental evidence is accumulating at a rapid rate in psychology, and efforts at constructing psychological theories with mathematical deductive power are constantly being made. However, it seems safe to say that it will be sometime before there are psychological laws and theories on a par with those of physics. The absence of a general theory does not imply that those relations are missing or unhpportant in psychology; the discovery and specification of relations is the process by which those theories are built. (Hays, 1973, p. 40.) In the first chapter, "Experimental Research and the Distinctive Features of Accounting Settings," Robert Libby presents an encompassing and knowledgeable summary of the changes that have taken place during the last decade in human information processing research in accounting and experimental economics as it relates to those issues.
Table of Contents
Preface.- 1. Experimental Research and the Distinctive Features of Accounting Settings.- 2. Reconsidering the Definition of Structure as It Relates to Differentiation among Public Accounting Firms.- 3. A Model of Audit Judgment: Cognition in a Professional Context.- 4. A Review of Audit Research Using the Belief-Adjustment Model.- 5. Using Experimental Economics in Auditing Research.- 6. Predictive Bankruptcy Judgments by Auditors: a Probabilistic Approach.- 7. A Test of the Relationship Between Task Structure and Decision Aids Type in Auditing.- References.
- Volume
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: gw ISBN 9783540976196
Description
What allows an experienced accountant or financial statement user to perform certain tasks more effectively than the inexperienced individual? This book addresses that question, as well as others that arise from human information processing issues. In the mid-1980s, much of behavioural decision-making research in accounting changed direction and began to explore the effects of attributes of accounting decision settings that distinguish them from those commonly examined by psychologists. This analysis examines the most recent developments in behavioural research in auditing.
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