... literature on expert and novice judgments and link these to concepts drawn from the cognitive sciences through the Brunswick Lens Model. Findings The authors identify a number of heuristics that may bias the going concern decision, based on the work of Kahneman and Tversky among others. They conclude...

... to underreport, and to prematurely sign‐off, than senior and staff‐level accountants, and that accountants with an internal locus of control are less likely (than externals) to either underreport or prematurely sign‐off. © MCB UP Limited 2003 Ethics Public sector accounting Cognition Auditing...

..., cognitive style and ability) with the data presentation method (including tables, graphical and pictorial methods) in the management decision making process. The paper reports on experiments conducted with respondents of varying degrees of accounting sophistication, using a failed/non‐failed decision...

... of accounting systems and the successful communication of financial messages. Reviews the evidence relating to the impact of gender, personality types and cognitive style and considers their impact in accounting environments. © MCB UP Limited 1999 Gender Decision making Information processing...