Judgment and Decision-Making Research in Accounting and Auditing

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.

In Judgment and Decision-Making Research in Accounting and Auditing, Robert and Alison Ashton draw from economic and psychological theories to present more than 20 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 discusses how to capitalize on strengths and compensate for weaknesses. Suggestions for future research are also explored. Accounting academics, researchers, practitioners, and students who seek a survey of the field and its applications will find this a solid reference book.