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An Empirical Examination of Competing Theories to Explain the Framing Effect in Accounting-Related Decisions
16 references·16 citing·30 second hopsampled
An Empirical Examination of Competing Theories to Explain the Framing Effect in Accounting-Related Decisions (2002)An Empirical Examination of Competing The…Experimental Design: Procedures for the Behavioral Sciences (2013)Experimental Design: Procedur…Journal of Management Accounting Research (2012)Journal of Management Account…The Influence of Framing on Risky Decisions: A Meta-analysis (1998)The Influence of Framing on R…The hidden traps in decision making. (1998)The hidden traps in decision …All Frames Are Not Created Equal: A Typology and Critical Analysis of Framing Effects (1998)All Frames Are Not Created Eq…Reasons for Framing Effects (1993)Reasons for Framing EffectsDeterminants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment (1993)Determinants of judgment perf…Debiasing Audit Judgment with Accountability: A Framework and Experimental Results (1993)Debiasing Audit Judgment with…Fuzzy‐trace theory and framing effects in choice: Gist extraction, truncation, and conversion (1991)Fuzzy‐trace theory and framin…Costs and benefits of judgment errors: Implications for debiasing. (1991)Costs and benefits of judgmen…Prospect theory: An analysis of decision under risk (1988)Prospect theory: An analysis …The Framing of Decisions and the Psychology of Choice (1981)The Framing of Decisions and …Prospect Theory: An Analysis of Decision under Risk (1979)Prospect Theory: An Analysis …Risk Taking: A Study in Cognition and Personality (1965)Risk Taking: A Study in Cogni…Rational choice and the structure of the environment. (1956)Rational choice and the struc…The Utility Analysis of Choices Involving Risk (1948)The Utility Analysis of Choic…Framing Biases in Plea Bargaining Decisions in Those With and Without Criminal Involvement: Tests of Theoretical Assumptions (2025)Framing Biases in Plea Bargai…Numeracy, gist, literal thinking and the value of nothing in decision making (2023)Numeracy, gist, literal think…Does Prospect Theory Explain Investment Decisions: A Comparative Study (2021)Does Prospect Theory Explain …Cultural Variability in the Attribute Framing Effect (2021)Cultural Variability in the A…Psychology in management accounting and control research: an overview of the recent literature (2020)Psychology in management acco…How representations of number and numeracy predict decision paradoxes: A fuzzy‐trace theory approach (2020)How representations of number…Debiasing as a powerful management accounting tool? Evidence from German firms (2020)Debiasing as a powerful manag…Data visualization and cognitive biases in audits (2019)Data visualization and cognit…A systematic review of the role of Big Data Analytics in reducing the influence of cognitive errors on the audit judgement (2019)A systematic review of the ro…The Testing of Belief-Adjustment Model and Framing Effect on Non-Professional Investor’s Investment Decision-Making (2018)The Testing of Belief-Adjustm…The Effect of Transparency on Framing Effects in Within‐Subject Designs (2017)The Effect of Transparency on…Factors driving memory fallibility: A conceptual framework for accounting and finance studies (2017)Factors driving memory fallib…Prospect Theory and Risky Choice in the Ecommerce Setting: Evidence of a Framing Effect (2015)Prospect Theory and Risky Cho…Rachunkowość behawioralna jako interdyscyplinarny nurt rachunkowości i społecznych nauk o zachowaniu (2013)Rachunkowość behawioralna jak…Framing effects: Behavioral dynamics and neural basis (2010)Framing effects: Behavioral d…O processo decisório em um ambiente de informação contábil: Um estudo usando a teoria dos prospectos (2008)O processo decisório em um am…The theory of decision making. (1954)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)Extensional versus intuitive reasoning: The conjunction fallacy in probability judgment. (1983)Individual differences in reasoning: Implications for the rationality debate? (2000)Judgment under Uncertainty: Heuristics and Biases (1974)Perception of Risk (1987)Toward a Theory of Situation Awareness in Dynamic Systems (1995)Framing Processes and Social Movements: An Overview and Assessment (2000)Risk, Ambiguity, and the Savage Axioms (1961)Judgment under Uncertainty: Heuristics and Biases (1975)Exploration and Exploitation in Organizational Learning (1991)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)Theory of games and economic behavior (2019)On the Limits of Framing Effects: Who Can Frame? (2001)The Implications of Framing Effects for Citizen Competence (2001)When Corrections Fail: The Persistence of Political Misperceptions (2010)Toward a positive theory of consumer choice (1980)Risk as feelings. (2001)The Economic Psychology of Tax Behaviour (2007)The Handbook of Journalism Studies (2009)Prevalence of Specific Language Impairment in Kindergarten Children (1997)Fit indices in covariance structure modeling: Sensitivity to underparameterized model misspecification. (1998)Un sistema de clasificación de los diseños de investigación en psicología (2013)Ecology and the aging process. (1973)Reconceptualizing the Determinants of Risk Behavior (1992)Which is the Fair Sex? Gender Differences in Altruism (2001)Advances in prospect theory: Cumulative representation of uncertainty (1992)Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance (2000)Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard (2003)Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? (2005)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1979Prospect Theory: An Analysis of Decision under Risk48,459 cited
  • 1988Prospect theory: An analysis of decision under risk32,475 cited
  • 1981The Framing of Decisions and the Psychology of Choice17,834 cited
  • 2013Experimental Design: Procedures for the Behavioral Sciences8,539 cited
  • 1956Rational choice and the structure of the environment.5,918 cited
  • 1948The Utility Analysis of Choices Involving Risk3,097 cited
  • 1998All Frames Are Not Created Equal: A Typology and Critical Analysis of Framing Effects2,592 cited
  • 2012Journal of Management Accounting Research1,209 cited
  • 1998The Influence of Framing on Risky Decisions: A Meta-analysis1,122 cited
  • 1965Risk Taking: A Study in Cognition and Personality896 cited
  • 1991Costs and benefits of judgment errors: Implications for debiasing.764 cited
  • 1993Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment680 cited
  • 1998The hidden traps in decision making.590 cited
  • 1993Reasons for Framing Effects400 cited
  • 1993Debiasing Audit Judgment with Accountability: A Framework and Experimental Results366 cited

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  • 1991Fuzzy‐trace theory and framing effects in choice: Gist extraction, truncation, and conversion359 cited
  • Cited by

    • 2023Numeracy, gist, literal thinking and the value of nothing in decision making49 cited
    • 2020Psychology in management accounting and control research: an overview of the recent literature41 cited
    • 2010Framing effects: Behavioral dynamics and neural basis36 cited
    • 2019Data visualization and cognitive biases in audits36 cited
    • 2020How representations of number and numeracy predict decision paradoxes: A fuzzy‐trace theory approach34 cited
    • 2008O processo decisório em um ambiente de informação contábil: Um estudo usando a teoria dos prospectos25 cited
    • 2013Rachunkowość behawioralna jako interdyscyplinarny nurt rachunkowości i społecznych nauk o zachowaniu24 cited
    • 2019A systematic review of the role of Big Data Analytics in reducing the influence of cognitive errors on the audit judgement24 cited
    • 2017Factors driving memory fallibility: A conceptual framework for accounting and finance studies19 cited
    • 2017The Effect of Transparency on Framing Effects in Within‐Subject Designs18 cited
    • 2020Debiasing as a powerful management accounting tool? Evidence from German firms15 cited
    • 2021Cultural Variability in the Attribute Framing Effect12 cited
    • 2025Framing Biases in Plea Bargaining Decisions in Those With and Without Criminal Involvement: Tests of Theoretical Assumptions9 cited
    • 2018The Testing of Belief-Adjustment Model and Framing Effect on Non-Professional Investor’s Investment Decision-Making9 cited
    • 2015Prospect Theory and Risky Choice in the Ecommerce Setting: Evidence of a Framing Effect9 cited
    • 2021Does Prospect Theory Explain Investment Decisions: A Comparative Study7 cited