The impact of an increase in accounting information level on the judgment quality of individuals and groups

Article Abstract:

The effect of an increase in accounting information level on the judgment quality of individuals and groups was examined. A judgment modeling experiment which asked bank loan officers of a large national bank to perform judgment tasks through their interoffice mail system was conducted. Fifty-five individual responses and 57 three-person group responses were gathered for the study. Results showed that judgments given by groups were of higher quality than those made by individuals. Moreover, groups gave more positive responses to increases in information levels than did individuals, which explains the higher quality of judgments by groups. Individuals found it harder to process information than groups as the level of information was increased.

Judgment, Judgment (Psychology), Human information processing

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The contingency theory of corporate reporting: some empirical evidence

Article Abstract:

The contingency perspective on corporate reporting holds that an enterprise's environment and organizational attributes determine its reporting practices. Using data from 300 of the United Kingdom's largest 500 companies, this perspective is tested by examining the methods used to calculate the cost of stocks, the choices made between expensing or capitalizing research costs and between writing off or capitalizing goodwill. The results do not support the contingency perspective, thereby challenging the argument for allowing a choice of methods.

Laws, regulations and rules, Great Britain

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An examination of management's ability to bias the professional objectivity of internal auditors

Article Abstract:

The effects of managerial influence on internal auditors and their reports are examined. The experiment involved 58 internal auditors from three banks in order to determine if management can bias the objectivity of financial reports. The results indicate that auditors who are members of the Institute of Internal Auditors were not biased by knowledge of management's desires, while non-members were biased by the knowledge of management's desired outcome.

Internal auditing

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