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Recent Research in Psychology

Auditing

Advances in Behavioral Research

Editors: Ponemon, Lawrence A., Gabhart, David R.L. (Eds.)

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  • ISBN 978-1-4612-3190-5
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Softcover $139.99
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  • ISBN 978-0-387-97619-8
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About this book

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.

Table of contents (7 chapters)

Table of contents (7 chapters)
  • Experimental Research and the Distinctive Features of Accounting Settings

    Pages 1-20

    Libby, Robert

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

    Pages 21-41

    Wallace, Wanda A.

  • A Model of Audit Judgment: Cognition in a Professional Context

    Pages 43-73

    Anderson, Urton (et al.)

  • A Review of Audit Research Using the Belief-Adjustment Model

    Pages 75-92

    Asare, Stephen K. (et al.)

  • Using Experimental Economics in Auditing Research

    Pages 93-112

    King, Ronald

Buy this book

eBook $109.00
price for USA in USD (gross)
  • ISBN 978-1-4612-3190-5
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $139.99
price for USA in USD
  • ISBN 978-0-387-97619-8
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Auditing
Book Subtitle
Advances in Behavioral Research
Editors
  • Lawrence A. Ponemon
  • David R.L. Gabhart
Series Title
Recent Research in Psychology
Copyright
1991
Publisher
Springer-Verlag New York
Copyright Holder
Springer-Verlag New York, Inc.
eBook ISBN
978-1-4612-3190-5
DOI
10.1007/978-1-4612-3190-5
Softcover ISBN
978-0-387-97619-8
Series ISSN
1431-7532
Edition Number
1
Number of Pages
X, 166
Topics