Advances in Accounting Behavioral Research, Volume 8 by Vicky Arnold

By Vicky Arnold

Beneficial properties articles encompassing a number of components of accounting that include idea from and give a contribution wisdom and realizing to the fields of utilized psychology, sociology, administration technology, and economics. This 8th quantity promotes examine that integrates accounting matters with organizational habit, and cognitive psychology.

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Additional info for Advances in Accounting Behavioral Research, Volume 8 (Advances in Accounting Behhavioral Research) (v. 8)

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Consistent with the idea that the advocacy role of tax professionals may influence belief revision, Pei et al. (1992a) found that the client preference induced an attention directing effect such that the tax professional was more sensitive to evidence favoring the client’s preferred treatment. Cuccia and McGill (2000) included a measure of client advocacy in their experiment examining tax professionals’ judgments of an ambiguous tax issue, and the potential mitigating influence of control over order of evidence evaluation.

Accounting and Finance, 40, 107–132. Asare, S. K. (1992). 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.

If recency can be mitigated by effort-inducing strategies, it is possible that time pressure and payment incentives may induce the requisite effort needed to mitigate recency as well. Much more research is needed in examining plausible methods for mitigating recency effects. As Arnold et al. (2000), Krull et al. (1993), and Asare (1992) found, experience alone does not mitigate recency. , not identifying a going concern problem when one exists (Asare, 1992)). Previous strategies examined for mitigating recency effects have included making group decisions, explanation, (which is related to accountability) as well as counterexplanation.

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