Auditing: Advances in Behavioral Research

What allows an experienced accountant or financial statement user to perform certain tasks more effectively than the inexperienced individual? This book addresses the question, as well as others that arise from human information processing issues. In the mid-1980s, much of behavioral decision-making research in accounting dramatically changed direction and began to explore the effects of attributes of accounting decision settings that distinguish them from those commonly examined by psychologists. This book, which presents and analyzes the newest developments in behavioral research in auditing, is an essential contribution to the field.