Judgment and Decision Making in Accounting

By Sarah E. Bonner. 2007

305 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/20eb32080ff9cb93e3f7322459dcbc0388e08eaf

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Citations in the corpus

Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence (2009, unknown): “…more high-quality knowledge over time and at a faster rate than those with lower 12 domain knowledge (e.g., see Chiesi, Spilich, and Voss 1979; Bonner 2007).5 This notion of adaptation over time is implicit in a common argument made against extended tenure—that is, as auditor tenure…”
The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance (2007, background): “…on general and firm-specific experience which we argue are unlikely to create the knowledge and skills that will transfer to facilitate high forecasting performance in all situations encountered by the analyst (Bonner, 2006; Singley and Anderson, 1989; Gick and Holyoak, 1983; Marchant, 1989).”
Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* (2011, background): “Similar to this argument, Bonner (1994) suggests that, in the auditing setting, an increase in task complexity would lead to less optimal use of knowledge (see also Bonner 2008).”
A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks (2011, background): “Hypothesis generation is the process of thinking of causes or explanations for a given set of cues (Bonner 2008).”
Psychology Models of Management Accounting (2010, background): “Knowledge structures tend to be domain-specific and therefore are activated by cues to the domain (Bonner, 2008).”
The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, methodology): “Two types of keywords are used: those related to upper echelons, and accounting keywords.”