Read e-book online Advances in Accounting Behavioral Research, Volume 6 PDF

By Vicky Arnold

This quantity comprises an eclectic choice of behavioral examine papers that study numerous vitally important concerns. a number of of the papers specialise in a number of features of auditors' judgements akin to expert dedication in public accounting companies, mitigating bias through workforce choice making, and properly utilizing pattern info to estimate error in governmental auditing. the choices of alternative execs that use accounting info similar to advertisement creditors and divisional managers also are tested. papers research how accounting info affects the behaviors of people inside a firm less than a number of incentive constructions. different papers offer views on total study with one constructing a category scheme for brand new insurance prone and the opposite reading components that impression learn productiveness of accounting college participants.

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Extra info for Advances in Accounting Behavioral Research, Volume 6 (Advances in Accounting Behavioral Research)

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Descriptive Information: Average Auditor Experience by Rank and Treatment Condition (Standard Deviation in Parentheses). Audit Experience Rank Decision Unit Group Information CCCMMM Experience (in years) Manager Senior No. 13) No. 99) – a Respondents in the CCCMMM (MMMCCC) condition received three items of contrary (mitigating) evidence, followed by three items of mitigating (contrary) evidence. b 7 of 49 managers and 21 of 42 seniors indicated they had not been on any engagements in which the going concern opinion was in fact issued.

The formation of groups to make decisions may An Analysis of Group Influences on Going Concern Auditor Judgments 31 be a means to increase confidence levels. However, at this point it is unclear if audit groups are more confident about such decisions than would individuals be when making the same decision. In sum, group dynamics may provide opportunities for more complete problem analysis of the going concern decision. The group process may be another form of cognitive investment that people put into a decision.

05) between order and decision unit. This result suggests that judgments were not only influenced by the order in which evidence was evaluated, but also by whether judgments were made individually or in groups. The decision unit does not have a direct effect and is important only in terms of altering the impact of order effects. This suggests that groups act as a “debiaser” in eliminating recency in auditor going concern judgments. H1 is supported. 08 points). 001). In contrast to the individual results, likelihood judgments of audit groups exhibited no recency.

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