Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Albert Schepanski"'
Publikováno v:
Contemporary Accounting Research. 7:549-569
This paper examines the probability judgments made by auditors for their financial statement footnote disclosure decisions and their audit report additional paragraph decisions in the presence of material loss contingencies. In the United States thes
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fa419eb51e9422029426f5145ffd0f5f
https://doi.org/10.1111/j.1911-3846.1991.tb00829.x
https://doi.org/10.1111/j.1911-3846.1991.tb00829.x
Autor:
Albert Schepanski, David Kelsey
Publikováno v:
Journal of Behavioral Decision Making. 4:33-53
This paper reports on experiments which test whether factors such as regret or disappointment influence taxpayer compliance decisions. Previous tests of regret and disappointment theory have been based upon the common-ratio effect in which probabilit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6cc2b11ff8a821fb3b124aca120bfd2f
https://doi.org/10.1002/bdm.3960040104
https://doi.org/10.1002/bdm.3960040104
Publikováno v:
SSRN Electronic Journal.
SUMMARY: This research experimentally investigates how auditors make combined auditee risk judgments during the planning of the audit of an account balance in a client's financial statements. Experimental tests were performed of whether the predictio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f7114c4ac9da6690cea0cbcd54a8fe91
https://doi.org/10.2139/ssrn.958791
https://doi.org/10.2139/ssrn.958791
Publikováno v:
Organizational Behavior and Human Performance. 31:173-193
Laboratory research aimed at increased understanding of judgment and decision-making behavior has been criticized for lack of external validity. To counter this criticism, the present paper describes a number of laboratory studies of information inte
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::57190c09579441c33ae36c6d750d4365
https://doi.org/10.1016/0030-5073(83)90119-8
https://doi.org/10.1016/0030-5073(83)90119-8
Autor:
Dan S. Dhaliwal, Albert Schepanski
Publikováno v:
Journal of Accounting Education. 2:89-96
Leading financial accounting textbooks explain the choice of accounting methods in terms of the accountant choosing the method that best reflects the firm's financial condition and results of its operations for the period. In this paper it is argued
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::af9d8fb8390d7d27fb94b58daddd1037
https://doi.org/10.1016/0748-5751(84)90008-3
https://doi.org/10.1016/0748-5751(84)90008-3