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An Examination of the Conservative Information Processing Bias in an Accounting Framework · Study

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ArticleAn Examination of the Conservative Information Processing Bias in an Accounting Framework

Carol Eger1982

Article1982

An Examination of the Conservative Information Processing Bias in an Accounting Framework

Carol Eger · John W. Dickhaut

52 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

Conservative information processing bias, Human Information Processing, Decision making, Rational behavior

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References

1977Behavioral Decision Theory 1981Behavioral Decision Theory: Processes of Judgement and Choice 1982Conservatism in human information processing 1966Conservatism in a simple probability inference task.1981Accounting and human information processing : theory and applications 1981Anchoring and Adjustment in Probabilistic Inference in Auditing 1976Experiments in the Heuristics of Human Information Processing 1968Intuitive inference about normally distributed populations.

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2002Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research 2006Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research 2001Cost Knowledge and Cost-Based Judgment Performance 1988Effects of extrinsic incentives on the quality of frequency assessments 1994The effects of biases in probability judgments on market prices 2007Do principles‐based accounting standards lead to biased financial reporting? An Australian experiment

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1982Human information processing research in accounting: The state of the art in 1982article · 5 shared references 1996The base rate fallacy reconsidered: Descriptive, normative, and methodological challengesarticle · 4 shared references 1984Propositions about the Psychology of Professional Judgment in Public Accountingarticle · 4 shared references 2007Behavioral supply management: a taxonomy of judgment and decision‐making biasesarticle · 4 shared references 2002Behavioral management accountingother · 4 shared references 1988Effects of extrinsic incentives on the quality of frequency assessmentsarticle · 4 shared references

Details

Year1982

Typearticle

Published1982-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations52

Files0 public / 0

ShelfDecision-Making and Behavioral Economics

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doi10.2307/2490894

openalex_workW2321372096

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1983Comparison of Accounting Systems and Heuristics in Selecting Economic Optima

2003The Impact of Insurance Prices on Decision Making Biases: An Experimental Analysis