Advances in Accounting Behavioral Research, Volume 6 by Vicky Arnold

By Vicky Arnold

This quantity comprises an eclectic selection of behavioral study papers that research a number of vitally important matters. a number of of the papers concentrate on a variety of points of auditors' judgements corresponding to expert dedication in public accounting organizations, mitigating bias through team determination making, and correctly utilizing pattern details to estimate mistakes in governmental auditing. the choices of alternative execs that use accounting details resembling advertisement creditors and divisional managers also are tested. papers learn how accounting details affects the behaviors of people inside a firm less than a variety of incentive buildings. different papers offer views on total learn with one constructing a type scheme for brand new coverage providers and the opposite studying components that influence learn productiveness of accounting college participants.

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1993). The effects of auditors’ ethical orientation on commitment and ethical sensitivity. Behavioral Research in Accounting, 5, 145–169. , & Rigsby, J. (1991). Socialization of the accounting professional: Evidence of the effect of educational structure on subsequent auditor retention and advancement. Accounting, Auditing and Accountability Journal, 4, 58–70. Sorenson, J. E. (1967). Professional and bureaucratic organization in the public accounting firm. The Accounting Review, 42(July), 553–565.

This study builds upon Kennedy’s (1993) and Cushing and Ahlawat’s (1996) work by explaining how other factors relevant to an auditing environment mitigate recency effects. Together, this line of work implies that recency effects may be overstated by studies that lack external validity. The results of this study imply that recency may be less onerous for the profession than others have suggested. If audit decisions are made in groups, less recency bias appears to be present. This study offers some interesting results regarding judgment confidence.

1990). These findings suggest that the interaction process itself may have a positive effect on judgment. Two aspects of group process could contribute to superior performance. The group tends to broaden the information set that is brought to bear upon a choice (Stasser, 1992). This information set includes perspectives on what factual data means and what limitations it possesses. Group processes also reduces individual inconsistency or extremity (Schultz & Reckers, 1981). As information exchange between members occurs, group interaction becomes a “corrective function” when individual members have initially incomplete or biased information (Stasser & Titus, 1985) and are encouraged to alter opinions in order to reach a collective judgment (Stasser & Davis, 1981).

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