A Note on the Relationship between Age, Experience, Cognitive Styles and Accountants' Decision Confidence
Article Abstract:
This exploratory study has provided some preliminary evidence on the relationship between age, experience, cognitive style and decision confidence. The results obtained indicate that age was not related to accountants' decision confidence. However, experience was found to be negatively correlated with decision confidence: the more experienced the accountant the less decision confidence displayed. Ironically the results suggest that experience may be an important determinant of decision confidence but not in the predicted direction, that is, the more experienced the accountant the higher the decision confidence. The study found a significant correlation between field dependence and decision confidence.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 1983
User Contributions:
Comment about this article or add new information about this topic:
Split-Plot Repeated Measures Design in Internal Control Judgement Research: A Note
Article Abstract:
In recent years, full and fractional factorial experimental designs have proven to be very valuable and popular research tools in internal control judgement research. Researchers in auditors' behavior in internal control evaluations are often interested in conducting research that involves many factors, each with many levels. A split-plot repeated measures design is also useful in internal control judgement research. This design permits the experimenter to carry out multi-factor experiments with a minimum number of subjects.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 1983
User Contributions:
Comment about this article or add new information about this topic:
Making allowances
Article Abstract:
The results of an audit technique study commissioned by the Auditing Standards Board of the Canadian Institute of Chartered Accountants are discussed. The study, entitled 'The Audit of the Allowance for Credit Losses,' details the flow of the audit from the planning stage to the formation of the auditor's opinion. It also tackles the major risks associated with credit activities.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1993
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: The lost generation? Computers and Accountancy Courses: A Comment
- Abstracts: A note on the shifting comparative advantage in trade in financial services
- Abstracts: Arbitrage pricing with estimation risk. Negative moments, risk aversion and stochastic dominance
- Abstracts: No arbitrage and valuation in markets with realistic transactions costs. The Role of Cash Balances in Firm Valuation
- Abstracts: Needs of Loan Officers for Accounting Information from Large versus Small Companies. part 2 Audit Reports: Their Impact on the Loan Decision Process and Outcome: An Experiment