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The effects of encoded memory traces for numerical data on accounting decision making

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  • Kida, T.
  • Smith, J. F.
  • Maletta, M.

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  • Kida, T. & Smith, J. F. & Maletta, M., 1998. "The effects of encoded memory traces for numerical data on accounting decision making," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 451-466.
    • Handle: RePEc:eee:aosoci:v:23:y:1998:i:5-6:p:451-466
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    References listed on IDEAS

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    1. Birnberg, Jacob G. & Shields, Michael D., 1984. "The role of attention and memory in accounting decisions," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 365-382, October.
    2. Mitchell, Terence R. & Beach, Lee Roy, 1990. ""... Do i love thee? Let me count ..." toward an understanding of intuitive and automatic decision making," Organizational Behavior and Human Decision Processes, Elsevier, vol. 47(1), pages 1-20, October.
    3. Libby, Robert & Trotman, Ken T., 1993. "The review process as a control for differential recall of evidence in auditor judgments," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 559-574, August.
    4. Kida, Thomas & Smith, James F., 1995. "The encoding and retrieval of numerical data for decision making in accounting contexts: Model development," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 585-610.
    5. Moeckel, C, 1990. "The Effect Of Experience On Auditors Memory Errors," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 368-387.
    6. Choo, Freddie, 1989. "Cognitive scripts in auditing and accounting behavior," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 481-493, October.
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    3. Pennington, Robin & Tuttle, Brad, 2009. "Managing impressions using distorted graphs of income and earnings per share: The role of memory," International Journal of Accounting Information Systems, Elsevier, vol. 10(1), pages 25-45.
    4. Knechel, W. Robert & Salterio, Steven E. & Kochetova-Kozloski, Natalia, 2010. "The effect of benchmarked performance measures and strategic analysis on auditors' risk assessments and mental models," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 316-333, April.

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