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Anchoring and Adjustment in Probabilistic Inference in Auditing · Study

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ArticleAnchoring and Adjustment in Probabilistic Inference in Auditing

Edward J. Joyce1981

OA

Articlegreen1981

Anchoring and Adjustment in Probabilistic Inference in Auditing

Edward J. Joyce · Gary C. Biddle

261 citations·0/0 files stored·Journal of Accounting Research

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Decision-Making and Behavioral Economics Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

Abstract

Auditing, Probabilistic interference, Professional judgment, Normative principles of decision making

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References

1994The magical number seven, plus or minus two: Some limits on our capacity for processing information.1972Human Problem Solving 1972Subjective probability: A judgment of representativeness 1983Human Inference: Strategies and Shortcomings of Social Judgment.1971Belief in the law of small numbers.1982Book Review Nisbett, R. , & Ross, L.Human inference: Strategies and shortcomings of social judgment.Englewood Cliffs, N.J.: Prentice-Hall, 1980.1976Task complexity and contingent processing in decision making: An information search and protocol analysis 1971Comparison of Bayesian and regression approaches to the study of information processing in judgment

Cited by

2003Research Methods in Accounting 2004The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments 1999Comparing Is Believing: A Selective Accessibility Model of Judgmental Anchoring 1985Availability and the Generation of Hypotheses in Analytical Review 1989Effects of situation familiarity and financial incentives on use of the anchoring and adjustment heuristic for probability assessment

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Details

Year1981

Typearticle

Published1981-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations261

Files0 public / 0

ShelfDecision-Making and Behavioral Economics

Identifiers

doi10.2307/2490965

openalex_workW2101307293

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