Gender differences in information processing: an empirical test of the hypothesis-confirming strategy in an audit context

Article Abstract:

Accounting education research reports that female students outperform male students. We posit that different information processing styles may have accounted for this difference. We postulate that because male students tend to process information selectively, they would rate confirming information as more important than female students would. Female students would rate disconfirming information as more important. We also postulate that male students are hypothesis-confirming whereas the female students are not. Consequently, female students being comprehensive processors, would rate the task as more difficult compared to male students. To test these propositions, 36 male and 33 female students performed an evaluation task that contained equal numbers of confirming and disconfirming cues. The students were required to rate the importance of these cues to their hypothesis. The results support our propositions except that female and male students do not rate confirming information significantly differently from each other. (Reprinted by permission of the publisher.)

Psychological aspects, College students, Sex differences, Human information processing

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Measuring the meaning of financial statement terminology: a psycholinguistics approach

Article Abstract:

Measuring the meaning of communication between and among producers (certified public accountants, academic accountants, and private accountants) and users (chartered financial analysts, commercial bank loan officers, and shareholders) of financial statements is the purpose of this study. Two psycholinguistic techniques, classification analysis and association analysis, were used in a field experiment to measure the intergroup and intragroup transference of denotative (objective) and connotative (subjective) meaning, respectively. The study concluded that we are somewhere in between the "worst" and the "best" on a communication continuum. The evidence indicated only one communication problem - a problem involving the transfer of connotative (subjective) meaning on an intergroup basis, that is, between producers and users. (reproduced by permission of the publisher)

Accounting, auditing, & bookkeeping, Telecommunications systems, Accountants, Business communication, Psycholinguistics

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The effect of analysts' adjustments in the context of loan assessment

Article Abstract:

This paper demonstrates that improvements in the classification of loan default can arise through making simple accounting adjustments to the financial statements of small firms prior to calculation of ratios. However, the improvement in loan default classification exists only on a univariate basis. The adjustments do not increase default classification when a multivariate linear discriminant model is employed. The data base comprises commonly used financial ratios extracted from the financial statements of 40 small New Zealand businesses with manufacturing or distribution activities. (Reprinted by permission of the publisher.)

Default (Finance)

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