Attention to evidence of aggressive financial reporting and intentional misstatement judgements: effects of experience and trust

Article Abstract:

The effect of auditors' experience and skepticism, on their ability to detect proof of aggressive financial reporting and their propensity to make intentional misstatement judgements, is described.

Psychological aspects, Analysis, Behavior, Auditors, Financial statements, Analytical review (Auditing)

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Long series of information and nonprofessional investors' belief revision

Article Abstract:

The impact of the patterns of disclosure of financial information and the direction of the flow of information on the beliefs of nonprofessional investors is examined.

Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Financial Regulation & Reporting, Economic aspects, Investments, Investors, Financial disclosure

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Decisional aids and experiential learning

Article Abstract:

The effect of the design of decision aids during accounting research on the trends of experiential learning of research scholars is described.

Science & research, Accounting Methods, Research, Decision-making, Decision making, Accounting, Scholars

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