| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 97-120 |
| Abstraksi Narasi | : | Psychology literature suggests that the way in which information is presented to individuals can affect their decision making process. This study uses two experiments to investigate the extent to which the form of written tax law (subjective or objective) and the organization of client facts (natural order or random)define the amount and type of information (cues) that professionals select, weigh, and use in decision making. The cues selected, weighted and combined in decision making were measured by having the professional freerecall imformation, and provide a decision along with its justification. The results indicate that the form of law and the organization of facts interactively influenced the number of cues selected for use in decision making . Form of law also affected which specific cues were selected and wich ones were highly weighted in decision making along with influencing the tax decision made. Experience differences between professionals in the two experiments help explain the inconsistencies in results. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 62-89 |
| Abstraksi Narasi | : | Prior behavioral research has documented the widespread use of heuristics and biases, yet few studies have examined whether the use of such biases isdysfunctionsl in business decisions. This study examines the use of an heuristic sugested from archival studies in auditing: reliance on prior errors in evidential planning. this heuristic is akin to "availability" in the psychological literature. The study also focuses on concurrent tasks and explores the role of domain-specific experience in the use of decision heuristics. The particular heuristic studied here is suggested by archival studies of audit workpapers, which have not shown a clear pattern of responsiveness in audit planning to the level of and changes in client risk that auditing standards prescribe. However, positive associations between prior adjusting entries (AJEs) in an account and subsequent incrreases in testing have been found. These findings are of concern because they may indicate an audit planning heuristic that emphasizes use of past client problems as an easily available indicator of future problems, instead of full integration of current risk factors. To investigate auditor evidential planning strategies in response to both curent risk factors and prior audit adjustments, this study examines planning judgments and decisions of auditors at various levels of domain-specific experience. A case was developed, based on a situation from practice, in which an income-increasing errors was seeded. The presence of a prior AJE correcting a different error (not increasing income) was manipulated .also manipulated were two current risk factors ( a management compensation plan with income targets and comlexity of the cost accounting system) that affect client incentives and ability to bias the financial status of the business. Practicing auditors judged the likelihood of material error (LME) and planned an audit program. The study`s results showed that the relative importance of the prior AJE heuristic and the current risk factors on assessments of LME was contingent on the level of domain-specific experience. Particularly, auditors with less experience were more likely to view the prior AJE as contributing to audit risk, while those with more experience were more likely to view the management compensation plan as contributory. Audit plan effectiveness in detecting the seeded error was strongly associated with domain-specific experience. LME judgments were also associated with effectiveness, but less strongly. Thus, archival results concerning auditor concentration on prior errors were corroborated. However, the effectiveness benchmark (assessing the ability of the program to address the seeded error) incorporated into the study`s design enabled support for the conclusion that the level of domain-specific experience and the auditor`s risk assessment may mitigate concerns about possible negative effects on audit quality from attention to prior errors. These findings underscore the insights gained by viewing the audit as a multiple stage process and through concurrent analysis of both risk assessment and evidential planning decisions. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 213-222 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 58-61 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 12 1- 125 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 90-96 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 186-189 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 158-162 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 163-185 |
| Abstraksi Narasi | : | Feminist critiques of the practice of science question the assumptions underlying theorities and research practices uced in disciplines. Feminist economic theorists have critized the practices used in disciplines. Feminist economic theorists have criticized the practices of science in economics, the foundations of neoclassical economic theory (on which financial economic theory is based), and the assumptions underlying economic decision theory models (Coughlin 1993). These critiques are potentially useful to those areas of behavioral research in accounting which are based on economic theory. Much of the behavioral work in judgment and decision making uses models derived from economic decision models and behavioral research in financial reporting relies on financial economic theory. Feminist critiques are helpful in illustrating problems with the role of individual behavior in economic theory and the bias and underspectification of economic models as applied to accounting phenomena. Alternative theoretical and methodological approaches that are more attuned to a balanced view of individual, firm, and market behavior are proposed. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-30 |
| Abstraksi Narasi | : | Auditors are subject to a variety of pressures that can affect their judgments. this paper introduces the obedience construct to the accounting literature by examining auditors` susceptibilities to superiors` inappropriate in structions. Milgram`s (1974) obedience to authority theory is used as a basis to develop a normative influence perspective of obedience pressure. One hundred forty-six auditors from an international accounting firm were assigned randomly to one of three obedience pressure treatment group representing either no pressure, pressure from a firm manager or pressure from a firm partner. Three vignettes were used to elicit likelihood judgments about actions when under the various pressure treatments. The auditors also completed the General Attitudes Toward Institutional Authority Scale (GAIAS) (Rigby 1982), a scale used to measure attitudes hypothesized to affect judgments. The results indicate that auditors are susceptible to obedience pressure. Auditors who received inappropriate instructiona from either a manager or partner were significantly more likely to violate professional norms or standards than auditors under no pressure. In addition, pressure from a manager in two of the three vignettes. Individual attitudes toward authority, as measured by the GAIAS, did not have a significant effect on auditors` judgments.Overall, the results suggest that auditors may have a tendency to compromise their professionalism when faced with inappropriate instructions from superiors. |
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