Course Description
Judgement and decision-making research in accounting and auditing, including the roles of experience, cognitive processes, group processes, and decision aids.
Athena Title
BEH ACC RES
Prerequisite
Permission of department
Semester Course Offered
Offered every year.
Grading System
A - F (Traditional)
Course Objectives
To expose students to a variety of judgment and decision making issues in accounting and auditing, to acquaint students with methodologies/paradigms used by previous researchers, and to provide students with the opportunity to develop their approach to reading papers and generating their own research ideas.
Topical Outline
This course is updated each time it is offered to reflect current research in the area. Students retaking the class will be exposed to new material each time, often from a different professor. Examples of topics to be discussed are: 1. Research Methods 2. The Journal Review Process 3. Probabilistic Judgment and Belief Revision 4. Knowledge, Memory and Expertise 5. Incentives, Accountability and Justification 6. Standards, Technology and Decision Aids 7. Group Processes and Multi-Auditor Decision Making
Syllabus