| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 21-25 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 94-97 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 69-75 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 148-156 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 176-181 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 123-147 |
| Abstraksi Narasi | : | Although probabilistic reasoning is an appropriate approach to consider uncertainty, prior research has found little evidence that auditors use explicit probabilistic reasoning processes. In this study, two Bayesian and one Classical judgment models are derived for a task where 12 auditors evaluated the likelihood of a material error. Evidence of use of these models comes from two sources: verbal protocols and comparisons with predictions based on the three models. The protocol evidence indicates that seven subjects exhibit reasoning consistent with a Bayesian representation and five with a Classical Statistical representation. However, in aggregating the evidence, those employing a Bayesian representation were found to make risk judgments most consistent with a Classical model. By examining two phases of uncertainty evaluation, this study is able to isolate behavior in the reprsentation phase from that in the aggregation phase. The results suggest a need for training or decision aids in the aggregation phase. |
| Nama Pengarang | : | Keith A. Houghton, Christine E. L. Tan, Christine A. Jubb, Theodore J. Mock, et al, Jamal, Karim, Jane Kennedy, D. Eric Hirst, Jane Kennedy, Hermanson, Dana R. , Lipe, Marlys Gascho, Michael K. Shaub, Stacey M. Whitecotton, Dipankar Ghosh, Heather M. Hermanson, Steven E. Kaplan, Reckers, Philip M. J., John C. Anderson, Woody M. Liao, C. Janie Chang, Joanna L. Ho, Dennis M. Bline, Cullinan, Charles P. , Gail B. Wright |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 157-175 |
| Abstraksi Narasi | : | There are political, social and economic incentives embedded within the audit setting which provide stimuli for compliant behavior of subordinate auditors to that preffered by the superior auditor. This study examines this compliant behavior under conditions of accountability. Specifically, this study examines whether subordinate auditors, when they are held accountable for their decisions, align their views with those expressed by the evaluation audience-their superiors. In addition, the degree of cognitive effort associated with this compliance is examined. An experiment involving 70 auditors from one big 6 firm required the subjects to complete a preliminary risk assessment of inventory absolescence for five separate inventory items. All auditors were informed that they might have to verbally justify their decision outcomes to the partner and / or the researchers. The risk assessments of the auditors` superior were manipulated. Generally, the risk assessments of the superior significantly influenced the subordinates` risk assessments and the amount of cognitive effort exerted by the subordinate, accountable auditors. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 154-171 |
| Abstraksi Narasi | : | The significant results reported using job satisfaction and organizational commitment as antecedents to turnover intentions, and their extensive use in behavioral research, make the causal relationship between them a subject of interest in accounting and other fields. This study addresses the causal ordering of these two constructs. Using staff accountants as subjects, and structural equation modeling as the statistical technique, the results indicate a causal ordering from organizational commitment to job satisfaction. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 219-249 |
| Abstraksi Narasi | : | This study investigates the relationship between public and private information using experimental markets. The level of public disclosure is varied to examine the effect of private information consumption and the informedness of price. The experimental setting consists of a double-auction security market and an information market running concurently. After all traders received public information, the markets commenced and both the informedness of price and the amount spent on private information were determined endogeneously. The results indicate that an inverse relation exists between public disclosure and private information consumption and between the informedness of price and private information consumption. The evidence also suggests that the overall informedness of traders increases with increases in the level of public disclosure. These results are consistent with the predictions of Verrecchia (1982a, 1982b). Unlike prior studies, this study finds that, after considering the cost of information, less-informed traders earned considerably more than relatively informed traders and this was consistent over all subject groups, days and levels of public information. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-19 |
| Abstraksi Narasi | : | Prior studies of the relative contributions of information choice and information processing in decision making have concentrated on the results of information choice, ignoring possible effects from the act of choosing. This paper investigates effects on auditors` intrinsic motivation and decision performance that are due only to the act of choosing information to use in the decision task. A model linking the act of choosing to intrisic motivation and performance is proposed and tested. Results of the experiment show that auditors given a choice of information were more intrinsically motivated and predicted more accurately than auditors given equally-predictive information, but who had no choice of information. |
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