The onus on the average person is greater than ever before to make sense of large amounts
of readily accessible quantitative information, but the ability and confidence to do so are …

For decades, management accounting and control (MAC) researchers have employed a
diverse set of source disciplines to predict and examine behavior, and psychology is among …

Una revisión meta-analítica del efecto del marco: marco de riesgo, atributo y objetivo. En
este trabajo se presentan los resultados de un estudio meta-analítico sobre el efecto del …

框架效应是指对同一问题的等价描述却导致不同的决策偏好的现象, 其作为一种明确的违背不
变性原则的非理性偏差, 一直是行为决策研究领域的关注热点. 近年来, 行为决策中的框架效应 …

Higher numeracy has been associated with decision biases in some numerical judgment‐
and‐decision problems. According to fuzzy‐trace theory, understanding such paradoxes …

Purpose This paper aims to examine major cognitive biases in auditors' analyses involving
visualization, as well as proposes practical approaches to address such biases in data …

La revisión sistemática de la literatura proporciona la asociación entre los procesos de la
memoria, el juicio de los auditores y el proceso de toma de decisiones bajo la influencia de …

This research demonstrates the effect of framing on justice judgments. Presenting identical
allocation situations in different modes of accomplishing the resource allocation, resulting in …

Tax software is commonly used in the preparation of US federal and state income tax
returns. A common feature of tax return preparation software is the prepayment-position …

This study aims to find out the effect of belief-adjustment model and framing effect on non-
professional investor’ s investment decision making. The designs of experiment used in …