Fifty-Year Overview of Judgment and Decision-Making Research in Accounting

As part of the celebration of the fiftieth anniversary of AFAANZ, we consider the breadth of judgment and decision-making (JDM) experimental research in accounting over that 50-year period. Our review is divided by decade and between auditing, financial accounting and management accounting. In four major journals, we found 5745 papers between 1970 and 2009, which we consider impressive and strong support for the opportunity to publish in this field. Our aim is to encourage more JDM research from Australians and New Zealanders, and to allow researchers in particular specialisations to get a better understanding of the JDM research in other specialisations.

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[69]  Dong Chull Kim.  Risk preferences in participative budgeting , 1989 .

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[71]  Ron Weber,et al.  Some Characteristics of the Free Recall of Computer Controls by EDP Auditors , 1980 .

[72]  Shane Moriarity,et al.  Communicating Financial Information Through Multidimensional Graphics , 1979 .

[73]  David A. Wood,et al.  The Effects of Financial Statement and Informational Complexity on Analysts’ Cash Flow Forecasts , 2008 .

[74]  S. Mark Young,et al.  Evaluating Human Judgments And Decision Aids , 1983 .

[75]  P. Yetton,et al.  Individual and Group Judgments of Internal Control Systems , 1983 .

[76]  Gerardine DeSanctis,et al.  Graphical presentation of accounting data for financial forecasting: An experimental investigation , 1989 .

[77]  Ira Solomon,et al.  Effects of alternative sample space representations on the accuracy of auditors' uncertainty judgments , 1987 .

[78]  R. Ashton,et al.  Feedback And Prediction Achievement In Financial Analysis , 1981 .

[79]  Vicky B. Hoffman,et al.  Accountability, the dilution effect, and conservatism in auditors' fraud judgments , 1997 .

[80]  Robert Libby,et al.  Accounting and human information processing : theory and applications , 1981 .

[81]  M. W. Nelson,et al.  Do Investors Overrely on Old Elements of the Earnings Time Series , 2003 .

[82]  Paul Slovic,et al.  Comparison of Bayesian and Regression Approaches to the Study of Information Processing in Judgment. , 1971 .

[83]  Wilfred C. Uecker.  The Quality Of Group-Performance In Simplified Information Evaluation , 1982 .

[84]  H. Kennedy.  A Behavioral Study of the Usefulness of Four Financial Ratios , 1975 .

[85]  Brad M. Tuttle,et al.  The effects of a modest incentive on information overload in an investment analysis task , 1999 .

[86]  Philip Beaulieu,et al.  Commercial Lenders' Use of Accounting Information in Interaction with Source Credibility* , 1994 .

[87]  Mark E. Peecher.  The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence , 1996 .

[88]  Arnold M. Wright,et al.  Quantification and Persuasion in Managerial Judgement Discussion of "Quantification and Persuasion in Managerial Judgement" , 2005 .

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[90]  Frederick W. Rankin,et al.  The Effect of Honesty and Superior Authority on Budget Proposals , 2008 .

[91]  Jane Kennedy,et al.  Debiasing Audit Judgment With Accountability - A Framework And Experimental Results , 1993 .

[92]  Stanley F. Biggs,et al.  Financial analysts' information search in the assessment of corporate earning power , 1984 .

[93]  E. Michael Bamber,et al.  An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing , 1997 .

[94]  Barry L. Lewis,et al.  Determinants of Auditor Expertise , 1990 .

[95]  A. H. Ashton,et al.  Does consensus imply accuracy in accounting studies of decision making?: Alison Hubbard Ashton, Accounting Review 60 (185) 173–85 , 1986 .

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[103]  Laureen A. Maines.  Judgment and decision-making research in accounting and auditing: Judgment and decision-making research in financial accounting: A review and analysis , 1995 .

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[106]  M Seyrani,et al.  AN EXAMINATION OF THE EFFECTS OF EXPERIENCE AND TASK COMPLEXITY ON AUDIT JUDGMENTS , 2009 .

[107]  Linda S. McDaniel,et al.  Effects of Comprehensive‐Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial‐Statement Presentation Format , 2000 .

[108]  Kathryn Kadous,et al.  Using Counter-Explanation to Limit Analysts' Forecast Optimism , 2005 .

[109]  Edward J. Joyce,et al.  Are Auditors' Judgments Sufficiently Regressive? , 1981 .

[110]  Patrick E. Hopkins,et al.  The Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analysts' Stock Price Judgments , 1996 .

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[115]  Robert Libby,et al.  Analysts' reactions to warnings of negative earnings surprises , 1999 .

[116]  William F. Messier,et al.  Error Detection by Industry‐Specialized Teams during Sequential Audit Review , 2002 .

[117]  Steven J. Kachelmeier,et al.  Negotiated Transfer Pricing: Is Fairness Easier Said than Done? , 2002 .

[118]  Frederick W. Rankin,et al.  The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective , 2006 .

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