Research In Audit Decision Making

Author : Robert H. Ashton
Publisher : Cambridge University Press
ISBN 13 : 0521418445
Total Pages : 311 pages
Book Rating : 4.47/5 ( download)

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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.

Author : Robert H. Ashton
Publisher : Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables géne ́raux licenciés du Canada
ISBN 13 : 9780919521056
Total Pages : 64 pages
Book Rating : 4.53/5 ( download)

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Download or read book Research in Audit Decision Making written by Robert H. Ashton and published by Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables géne ́raux licenciés du Canada. This book was released on 1983-01-01 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264805907
Total Pages : pages
Book Rating : 4.03/5 ( download)

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Download or read book Improving Healthcare Quality in Europe Characteristics, Effectiveness and Implementation of Different Strategies written by OECD and published by OECD Publishing. This book was released on 2019-10-17 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.

Author : Robert H. Ashton
Publisher : Routledge
ISBN 13 : 113460209X
Total Pages : 174 pages
Book Rating : 4.94/5 ( download)

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Download or read book Some Early Contributions to the Study of Audit Judgment (RLE Accounting) written by Robert H. Ashton and published by Routledge. This book was released on 2013-12-04 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it is less well-known that some noteworthy contributions to the study of audit judgment were made in the 1950s and 1960s. This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated. The volume discusses: the importance of studying audit judgment actual studies of audit judgment techniques for quantifying the evaluation of internal controls.

Author : Donald H. Taylor
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 204 pages
Book Rating : 4.23/5 ( download)

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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:

Author : Lawrence A. Ponemon
Publisher : Springer Science & Business Media
ISBN 13 : 1461231906
Total Pages : 210 pages
Book Rating : 4.05/5 ( download)

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Download or read book Auditing written by Lawrence A. Ponemon and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : Daniela Mancini
Publisher : Springer Science & Business Media
ISBN 13 : 364235761X
Total Pages : 350 pages
Book Rating : 4.19/5 ( download)

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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.

Author : Sarah E. Bonner
Publisher : Prentice Hall
ISBN 13 :
Total Pages : 488 pages
Book Rating : 4.20/5 ( download)

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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.

Author : Marshall A. Geiger
Publisher : Routledge
ISBN 13 : 1000392031
Total Pages : 160 pages
Book Rating : 4.36/5 ( download)

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Download or read book Auditor Going Concern Reporting written by Marshall A. Geiger and published by Routledge. This book was released on 2021-06-09 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.

Author :
Publisher : University of Glasgow French and German Publications
ISBN 13 :
Total Pages : 126 pages
Book Rating : 4.21/5 ( download)

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Download or read book Symposium on Auditing Research written by and published by University of Glasgow French and German Publications. This book was released on 1983 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: