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Decision making, cognitive science and accounting: an overview of the intersection

Article Abstract:

The objective of cognitive accountingresearch is to determine ways of improving accounting decision-making. A study was conducted to show that a combined research strategy composed of experimental, task analysis and cognitive computational modeling is essential to accurately determine decision-making behavior in accounting. Task analysis research results in improved task descriptions for obtaining cognitive models and determining experimental variables. Programmatic experimental research allows the determination of variables and interaction effects that affect behavior as well as verify cognitive models. Cognitive, computational modeling offers a basis for integrating the results of experimental and task analysis research to identify experimental variables and interaction effects that determine behavior.

Decision-making, Models, Decision making

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The efficacy of a red flags questionnaire for assessing the possibility of fraud

Article Abstract:

The efficacy of a red flags questionnaire for assessing the risk of material fraud was assessed in a field experiment. People who used the questionnaire showed increased comprehensiveness in data collection. The questionnaire was dysfunctional for assessment of the case of actual fraud. Possible reasons for the dysfunction were examined.

Accounting and auditing, Auditing, Fraud, Fraud investigation

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