This paper examines the use of self‐review to debias recency. Recency is found in the
'going concern'judgments of staff auditors, but is successfully eliminated by the auditor's use …

Accounting researchers are becoming increasingly interested in the performance effects of
business intelligence (BI) systems in their role as management control systems. Extant …

The purposes of this study are to explore framing effects in a managerial accounting
decision context and to test the explanatory power of prospect theory and two competing …

The aim of this study is to examine the influence of textual presentation order and graphical
presentation on the judgements of non-professional investors. Adopting an experimental …

Kristina Yankova addresses the question of what role professional skepticism plays in the
context of cognitive biases (the so-called information order effects) in auditor judgment …

​ Mit der zu verzeichnenden Internationalisierung der Kapitalmarktkommunikation geht eine
Ausrichtung der Wirtschaftsprüfung an internationalen Prüfungsnormen einher. Jochen C …

The exploration of information order effects has been a prominent topic in judgment and
decision-making research in accounting in the last decades. While the vast majority of this …

The impact of cognitive biases on (managerial) decisions has been recognized over the last
decades with a recent surge due to the COVID-19 based policy making. This article …

Esta pesquisa mediu possíveis correlações entre o processo orçamentário e a existência de
vieses cognitivos em decisões que envolvem cenários com informações contábeis e …

Capital budgeting decisions frequently go awry. We investigate whether the party gathering
the data utilizes persuasive communications when presenting the information to a superior …