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The role of decision strategies in understanding professionals' susceptibility to judgment biases

Author

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  • Cuccia, AD
  • Mc Gill, GA

Abstract

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Suggested Citation

  • Cuccia, AD & Mc Gill, GA, 2000. "The role of decision strategies in understanding professionals' susceptibility to judgment biases," Journal of Accounting Research, Wiley Blackwell, vol. 38(2), pages 419-435.
    • Handle: RePEc:bla:joares:v:38:y:2000:i:2:p:419-435
    DOI: http://hdl.handle.net/10.2307/2672940
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    Citations

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    Cited by:

    1. Johnson, Peter M. & Jurney, Susan & Rodgers, Theodore C., 2015. "How does the market process sequential earnings information?," Advances in accounting, Elsevier, vol. 31(1), pages 55-67.
    2. Jochen Theis & Kristina Yankova & Marc Eulerich, 2012. "Information order effects in the context of management commentary—initial experimental evidence," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(2), pages 133-150, November.
    3. Vanhouche, Wouter & Alba, Joseph W., 2009. "Generalizing from negative experiences," International Journal of Research in Marketing, Elsevier, vol. 26(3), pages 238-244.
    4. Long, James H. & Basoglu, K. Asli, 2016. "The impact of task interruption on tax accountants' professional judgment," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 96-113.
    5. Hoffman, Vicky B. & Joe, Jennifer R. & Moser, Donald V., 2003. "The effect of constrained processing on auditors' judgments," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 699-714.

    More about this item

    Keywords

    Judgment bias; Belief-adjustment model; Decision making; Recency;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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