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