Auditing

1. Front Matter

   Pages i-x

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2. Experimental Research and the Distinctive Features of Accounting Settings

   • Robert Libby

   Pages 1-20

3. Reconsidering the Definition of Structure as It Relates to Differentiation among Public Accounting Firms

   • Wanda A. Wallace

   Pages 21-41

4. A Model of Audit Judgment: Cognition in a Professional Context

   • Urton Anderson, Lisa Koonce, Garry Marchant

   Pages 43-73

5. A Review of Audit Research Using the Belief-Adjustment Model

   • Stephen K. Asare, William F. Messier Jr.

   Pages 75-92

6. Using Experimental Economics in Auditing Research

   • Ronald King

   Pages 93-112

7. Predictive Bankruptcy Judgments by Auditors: A Probabilistic Approach

   • William N. Dilla, Richard G. File, Ira Solomon, Lawrence A. Tomassini

   Pages 113-129

8. A Test of the Relationship Between Task Structure and Decision Aids Type in Auditing

   • Mohammad J. Abdolmohammadi

   Pages 131-142

9. Back Matter

   Pages 143-166

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This book has been prepared for those readers who want to maintain their knowledge of current developments in the field of behavioral research as applied to auditing. The articles and papers presented in this volume were selected because they will contribute to the knowledge and advancement of not only the individual researcher or educator, but also of the profession. It is our belief that if research endeavors may be viewed as having stages of life, then the field of behavioral research in auditing is in its genesis. Almost twenty years ago, in speaking of the state of the art of psychology, William Hays expressed a most·appropriate thought: Experimental evidence is accumulating at a rapid rate in psychology, and efforts at constructing psychological theories with mathematical deductive power are constantly being made. However, it seems safe to say that it will be sometime before there are psychological laws and theories on a par with those of physics. The absence of a general theory does not imply that those relations are missing or unhpportant in psychology; the discovery and specification of relations is the process by which those theories are built. (Hays, 1973, p. 40.) In the first chapter, "Experimental Research and the Distinctive Features of Accounting Settings," Robert Libby presents an encompassing and knowledgeable summary of the changes that have taken place during the last decade in human information processing research in accounting and experimental economics as it relates to those issues.

• Auditing
• Entscheidungsfindung
• Rechnungsprüfung
• adjustment
• cognition
• development
• experiment
• experimental economics
• information
• information processing
• research
• state

• Mueller Chair of Accounting Research Division of Accounting and Law School of Management, Babson College, Babson Park, USA

  Lawrence A. Ponemon

• Department of Accountancy, Bentley College, Waltham, USA

  David R. L. Gabhart

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