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Judgment and Decision-Making Research in Accounting and Auditing (Cambridge Series on Judgment and Decision Making)

by Robert H. Ashton (Editor), Alison Hubbard Ashton (Editor)

ISBN-10: 9780521418447
ISBN-10: 0-521-41844-5
ISBN-13: 9780521418447
ISBN-13: 978-0-521-41844-7
Hardcover
1995-09-29
Cambridge University Press


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Editorials


Product Description
The study of behavioral decision making has recently expanded into the area of accounting and auditing. This branch of research seeks to understand the cognitive processes that govern such necessary functions as the pricing of products and services, evaluating corporate performance, granting credit to prospective borrowers, and investing in financial securities. In Judgment and Decision-Making Research in Accounting and Auditing, editors Robert and Alison Ashton present and review more than twenty years of research in decision-making science. The book analyzes the judgments that business managers, investors, auditors and creditors make daily; considers the assets and liabilities of applied decision making, and makes suggestions for future research. Accounting and auditing academics, researchers, practitioners and students who seek a survey of the field and its applications will find this to be a solid reference work.

Reviews


Excellent book for thoughful accountants
Excellent review of the state of the art in human judgement research in all areas of accounting in the early 1990's. Readable by Ph.D. students, faculty and thoughtful practitioners.


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