Alison Hubbard Ashton

Judgment and decision-making research in accounting and auditing

Contributors Series preface Preface Acknowledgements Part I. Overview: 1. Perspectives on judgement and decision-making research in accounting and auditing Robert H. Ashton and Alison Hubbard Ashton Part II. Judgment and Decision-Making Research Involving Users of Accounting Information: 2. Decision-making research in managerial accounting: return to behavioural-economics foundations William S. Waller 3. Experimental incentive-contracting research in management accounting S. Mark Young and Barry Lewis 4. Judgement and decision-making research in financial accounting: a review and analysis Laureen A Maines 5. The individual versus the aggregate Joyce Berg, John Dickhaut and Kevin McCabe Part III. Judgement and Decision-Making Research Involving Auditors of Accounting Information: 6. Judgment and decision-making research in auditing Ira Solomon and Michael D. Shields 7. The role of knowledge and memory in audit judgement Robert Libby 8. Research in and development of audit-decision aids William F. Messier Jr Part IV. Conclusion: 9. Twenty years of judgement research in accounting and auditing Michael Gibbins and Robert J. Swieringa References Index.

Evidence-responsiveness in professional judgment: Effects of positive versus negative evidence and presentation mode

Abstract Professional auditors participated in four belief-revision experiments that examined the differential responsiveness of their revisions to positive and negative evidence and the impact of presentation mode on their revisions. In two auditing and two nonauditing tasks, the auditors were more responsive to negative than to positive evidence, and revised their beliefs to a greater extent with sequential than with simultaneous evidence presentation. We argue that important aspects of the education and training of auditors, and of the legal and professional environment in which they work, may be expected to distinguish their approach to evidence evaluation from that of other groups. This argument is supported by two additional experiments which show that another group of professional subjects (business executives) do not exhibit direction-of-evidence and presentation-mode effects in the same nonauditing tasks. Implications for belief revision in professional settings and directions for further research are discussed.

White-Collar Robotics: Levering Managerial Decision Making:

The first industrial revolution showed us how to do most of the worlds heavy work with the energy of machines instead of human muscle. The new industrial revolution is showing us how much of the work of human thinking can be done by and in cooperation with intelligent machines.

The use of management science models in human resource planning

A survey of US and Canadian industrial companies explored the use of management science models in human resource planning. The survey also examined opinions of the usefulness of such models in that application. Results indicated very little such use of the models and that the most common reasons for not using them concerned their perceived complexity and lack of cost-effectiveness. Policy capturing models, which build explicitly on managements own judgements, are proposed as potentially effective in overcoming the cost and complexity barriers to the greater use of management science in this field.

Judgment and decision-making research in accounting and auditing: Overview

Contributors Series preface Preface Acknowledgements Part I. Overview: 1. Perspectives on judgement and decision-making research in accounting and auditing Robert H. Ashton and Alison Hubbard Ashton Part II. Judgment and Decision-Making Research Involving Users of Accounting Information: 2. Decision-making research in managerial accounting: return to behavioural-economics foundations William S. Waller 3. Experimental incentive-contracting research in management accounting S. Mark Young and Barry Lewis 4. Judgement and decision-making research in financial accounting: a review and analysis Laureen A Maines 5. The individual versus the aggregate Joyce Berg, John Dickhaut and Kevin McCabe Part III. Judgement and Decision-Making Research Involving Auditors of Accounting Information: 6. Judgment and decision-making research in auditing Ira Solomon and Michael D. Shields 7. The role of knowledge and memory in audit judgement Robert Libby 8. Research in and development of audit-decision aids William F. Messier Jr Part IV. Conclusion: 9. Twenty years of judgement research in accounting and auditing Michael Gibbins and Robert J. Swieringa References Index.

Judgment and decision-making research in accounting and auditing: Judgment and decision-making research involving users of accounting information

Contributors Series preface Preface Acknowledgements Part I. Overview: 1. Perspectives on judgement and decision-making research in accounting and auditing Robert H. Ashton and Alison Hubbard Ashton Part II. Judgment and Decision-Making Research Involving Users of Accounting Information: 2. Decision-making research in managerial accounting: return to behavioural-economics foundations William S. Waller 3. Experimental incentive-contracting research in management accounting S. Mark Young and Barry Lewis 4. Judgement and decision-making research in financial accounting: a review and analysis Laureen A Maines 5. The individual versus the aggregate Joyce Berg, John Dickhaut and Kevin McCabe Part III. Judgement and Decision-Making Research Involving Auditors of Accounting Information: 6. Judgment and decision-making research in auditing Ira Solomon and Michael D. Shields 7. The role of knowledge and memory in audit judgement Robert Libby 8. Research in and development of audit-decision aids William F. Messier Jr Part IV. Conclusion: 9. Twenty years of judgement research in accounting and auditing Michael Gibbins and Robert J. Swieringa References Index.

Judgment and decision-making research in accounting and auditing: Acknowledgments

Contributors Series preface Preface Acknowledgements Part I. Overview: 1. Perspectives on judgement and decision-making research in accounting and auditing Robert H. Ashton and Alison Hubbard Ashton Part II. Judgment and Decision-Making Research Involving Users of Accounting Information: 2. Decision-making research in managerial accounting: return to behavioural-economics foundations William S. Waller 3. Experimental incentive-contracting research in management accounting S. Mark Young and Barry Lewis 4. Judgement and decision-making research in financial accounting: a review and analysis Laureen A Maines 5. The individual versus the aggregate Joyce Berg, John Dickhaut and Kevin McCabe Part III. Judgement and Decision-Making Research Involving Auditors of Accounting Information: 6. Judgment and decision-making research in auditing Ira Solomon and Michael D. Shields 7. The role of knowledge and memory in audit judgement Robert Libby 8. Research in and development of audit-decision aids William F. Messier Jr Part IV. Conclusion: 9. Twenty years of judgement research in accounting and auditing Michael Gibbins and Robert J. Swieringa References Index.

Judgment and decision-making research in accounting and auditing: Index

Contributors Series preface Preface Acknowledgements Part I. Overview: 1. Perspectives on judgement and decision-making research in accounting and auditing Robert H. Ashton and Alison Hubbard Ashton Part II. Judgment and Decision-Making Research Involving Users of Accounting Information: 2. Decision-making research in managerial accounting: return to behavioural-economics foundations William S. Waller 3. Experimental incentive-contracting research in management accounting S. Mark Young and Barry Lewis 4. Judgement and decision-making research in financial accounting: a review and analysis Laureen A Maines 5. The individual versus the aggregate Joyce Berg, John Dickhaut and Kevin McCabe Part III. Judgement and Decision-Making Research Involving Auditors of Accounting Information: 6. Judgment and decision-making research in auditing Ira Solomon and Michael D. Shields 7. The role of knowledge and memory in audit judgement Robert Libby 8. Research in and development of audit-decision aids William F. Messier Jr Part IV. Conclusion: 9. Twenty years of judgement research in accounting and auditing Michael Gibbins and Robert J. Swieringa References Index.