ACCTG 711 - Seminar on Judgement and Decision Making Research in Accounting

★ 3 (fi 6) (either term, 3-0-0) Judgement and Decision Making research draws on theories in psychology, economics, statistics and cognitive science to examine issues in accounting and auditing. Reviews work on a range of issues such as accountability, fraud detection, accounting policy choice, the effect of discretion in accounting rules on decisions made by managers, investors and auditors, and how well auditors can assess the knowledge and/or preferences of other agents. Students may conduct an empirical study (e.g., an experiment, survey, simulation or case study) as part of the course. Some literature in behavioral finance and marketing may also be covered. Pre or corequisite: MGTSC 705 (or equivalent). Open to all doctoral students or with the written permission of the instructor. Approval of the Business PhD Program Director is also required for non-PhD students.