By Vicky Arnold
"Advances in Accounting Behavioral learn" publishes caliber articles encompassing all parts of accounting that contain conception from and give a contribution wisdom and realizing to the fields of utilized psychology, sociology, administration technological know-how, and economics. The sequence promotes examine that integrates accounting matters with organizational habit, human judgment/decision making, and cognitive psychology. quantity eight comprises papers on numerous behavioral accounting themes. The lead article is a literature overview of study linked to the assumption adjustment version (Hogarth and Einhorn 1992), which has been used because the theoretical aid for an important physique of study in accounting. this text synthesizes earlier accounting learn and identifies destiny learn possibilities. the remainder 8 articles are empirical in nature and view behavioral concerns in auditing, ethics, and administration accounting. One examine investigates the potency and effectiveness of a up to date swap to the audit workpaper overview technique, which delegates extra evaluate initiatives to senior and employees auditors. reviews examine communications within the audit evaluation technique with one concentrating on linguistic supply variety of the buyer and the opposite targeting digital conversation medium for customer inquiry. one other learn investigates the concept that of function morality and no matter if accountants have varied moral propensities while making company judgements really the non-public judgements. the rest 4 articles examine a number of points of managerial accounting platforms, together with budgetary participation, the function of tradition and acculturation in info sharing, task dependent costing, and manager's ethical fairness. total, those papers supply attention-grabbing perception into numerous points of behavioral accounting.
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Additional resources for Advances in Accounting Behavioral Research, Volume 8 (Advances in Accounting Behhavioral Research)
The auditor’s going concern decision: Interaction of task variables and the sequential processing of evidence. The Accounting Review, 67, 379–393. Ashton, A. , & Ashton, R. H. (1988). Sequential belief revision in auditing. The Accounting Review, 63, 623–641. Ashton, A. , & Ashton, R. H. (1990). Evidence-responsiveness in professional judgment: Effects of positive versus negative evidence and presentation mode. Organizational Behavior and Human Decision Processes, 46, 1–19. Belief Revision in Accounting 39 Bamber, E.
CONCLUDING REMARKS In the absence of some mitigating factor, recency predictions of the beliefadjustment model have generally been supported in auditing, tax, and financial reporting tasks. Of the 25 studies we have included in this paper, 21 found recency effects for at least some combination of the factors researchers included in their studies. This is consistent with the basic predictions of Hogarth and Einhorn’s (1992) belief-adjustment model. , confirmation bias). Trotman and Wright (2000) suggested that the Hogarth and Einhorn (1992) model needs to be adapted and revised to include the uniqueness of auditing (accounting) tasks.
Thus, auditors’ sensitivity to information may not be differentially affected by the perceived risk of fraud. However, this is based on the effect of fraud factors on the belief revision. They note the limitation that no attempt was made to separately measure the effect of the fraud factors on sensitivity to evidence. Bamber et al. (1997) investigated whether auditors exhibited different sensitivity toward evidence when the initial hypothesis involved a possible irregularity. They measured sensitivity to evidence for a non-fraud case and a fraud case and found that auditors’ attitudes changed in response to the audit context.