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Mood effects on subjective probability assessment
Abstract A person's mood may directly affect a judgment of the uncertainty of a future event. Subjective probabilities were reported by subjects in a happy, neutral, or sad mood for personal andExpand
The Regulation of Public Company Auditing: Evidence from the Transition to AS5
The replacement of Auditing Standard No. 2 (AS2) by Auditing Standard No. 5 (AS5) creates a natural experiment that sheds light on (1) potential inefficiencies caused by regulatory responses to aExpand
Determinants of Customer Loyalty and Financial Performance
Recent research in accounting advocates nonfinancial measures of company performance, such as customer satisfaction and loyalty, as useful indicators of aspects of firm performance. But what are theExpand
Effects of situation familiarity and financial incentives on use of the anchoring and adjustment heuristic for probability assessment
Abstract Three experiments tested (1) whether anchoring (and insufficient adjustment) will occur during generation of subjective probabilities and (2) whether situation familiarity andExpand
Information Technology, Process Reengineering, and Performance Measurement: A Balanced Scorecard Analysis of Compaq Computer Corporation
TLDR
The personal computer industry is characterized by fierce competition for market share. Expand
Properties of judgment models in a financial setting
Abstract The purpose of this study is to extend judgment research by investigating properties of information processing models utilized in a financial judgment situation. Forty-seven graduateExpand
Task Experience as a Predictor of Superior Loan Loss Judgments
An area of significant importance and risk exposure during an audit of a financial institution is assessing the uncollectible portion of the client's loan portfolio. Auditing the collectibility of aExpand
Internal Control Judgments And Effects Of Experience - Replications And Extensions
Early studies of auditors' professional judgments focused on assessments of internal control for payroll systems (Ashton [1974a]), and the resulting effects on audit program plans (Joyce [1976]).Expand
COGNITIVE INFORMATION PROCESSING BIASES: IMPLICATIONS FOR PRODUCERS AND USERS OF FINANCIAL INFORMATION*
TLDR
The emerging judgment and decision-making literature indicates that individuals use heuristic procedures that simplify cognitive processing requirements. Expand
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