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

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  • Stocks, Morris H.
  • Harrell, Adrian

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  • Stocks, Morris H. & Harrell, Adrian, 1995. "The impact of an increase in accounting information level on the judgment quality of individuals and groups," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 685-700.
    • Handle: RePEc:eee:aosoci:v:20:y:1995:i:7-8:p:685-700
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    1. Schick, Allen G. & Gordon, Lawrence A. & Haka, Susan, 1990. "Information overload: A temporal approach," Accounting, Organizations and Society, Elsevier, vol. 15(3), pages 199-220.
    2. Chalos, P, 1985. "Financial Distress - A Comparative-Study Of Individual, Model, And Committee Assessments," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 527-543.
    3. Houghton, Ka, 1984. "Accounting Data And The Prediction Of Business Failure - The Setting Of Priors And The Age Of Data," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 361-368.
    4. Libby, Robert & Lewis, Barry L., 1982. "Human information processing research in accounting: The state of the art in 1982," Accounting, Organizations and Society, Elsevier, vol. 7(3), pages 231-285, July.
    5. Iselin, Errol R., 1988. "The effects of information load and information diversity on decision quality in a structured decision task," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 147-164, March.
    6. Trotman, Kt & Yetton, Pw & Zimmer, Ir, 1983. "Individual And Group Judgments Of Internal Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 286-292.
    7. Uecker, Wc, 1982. "The Quality Of Group-Performance In Simplified Information Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 388-402.
    8. Chewning, Eugene Jr & Harrell, Adrian M., 1990. "The effect of information load on decision makers' cue utilization levels and decision quality in a financial distress decision task," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 527-542.
    9. Dillard, Jesse F., 1984. "Cognitive science and decision making research in accounting," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 343-354, October.
    10. Schultz, Jj & Reckers, Pmj, 1981. "The Impact Of Group Processing On Selected Audit Disclosure Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 19(2), pages 482-501.
    11. Ashton, Robert H., 1986. "Combining the judgments of experts: How many and which ones?," Organizational Behavior and Human Decision Processes, Elsevier, vol. 38(3), pages 405-414, December.
    12. Libby, R, 1975. "Accounting Ratios And Prediction Of Failure - Some Behavioral Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 13(1), pages 150-161.
    13. Wood, Robert E., 1986. "Task complexity: Definition of the construct," Organizational Behavior and Human Decision Processes, Elsevier, vol. 37(1), pages 60-82, February.
    14. Solomon, I, 1982. "Probability Assessment By Individual Auditors And Audit Teams - An Empirical-Investigation," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 689-710.
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    Cited by:

    1. Wheeler, Patrick & Arunachalam, Vairam, 2009. "The effects of multimedia on cognitive aspects of decision-making," International Journal of Accounting Information Systems, Elsevier, vol. 10(2), pages 97-116.
    2. Divesh Sharma & Errol Iselin, 2003. "The decision usefulness of reported cash flow and accrual information in a behavioural field experiment," Accounting and Business Research, Taylor & Francis Journals, vol. 33(2), pages 123-135.
    3. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
    4. Divesh S. Sharma & Errol R. Iselin, 2003. "The Relative Relevance of Cash Flow and Accrual Information for Solvency Assessments: A Multi‐Method Approach," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(7‐8), pages 1115-1140, September.
    5. Pennington, Robin R. & Kelton, Andrea Seaton, 2016. "How much is enough? An investigation of nonprofessional investors information search and stopping rule use," International Journal of Accounting Information Systems, Elsevier, vol. 21(C), pages 47-62.
    6. Dobroszek Justyna & Zarzycka Ewelina & Almasan Alina & Circa Cristina, 2018. "A Comperative Study on Managers’ Assessment of the Selected Properties of Internal Reports," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(3), pages 46-60, September.
    7. Schneider, Arnold, 2018. "Studies on the impact of accounting information and assurance on commercial lending judgments," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 63-74.
    8. Yigitbasioglu, Ogan M. & Velcu, Oana, 2012. "A review of dashboards in performance management: Implications for design and research," International Journal of Accounting Information Systems, Elsevier, vol. 13(1), pages 41-59.
    9. Carla Mendoza & Pierre-Laurent Bescos, 2001. "An explanatory model of managers' information needs: implications for management accounting," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 257-289.
    10. Flora Mui¤o V zquez & ?Marco Trombetta, 2007. "Does graph disclosure bias reduce the cost of equity capital?," "Marco Fanno" Working Papers 0039, Dipartimento di Scienze Economiche "Marco Fanno".
    11. Coller, Maribeth & Tuttle, Brad, 2002. "The acquisition of price-relevant domain knowledge by a market," Journal of Economic Psychology, Elsevier, vol. 23(1), pages 77-101, February.
    12. Phil Brown & Morris Stocks & W. Wilder, 2007. "Ethical Exemplification and the AICPA Code of Professional Conduct: An Empirical Investigation of Auditor and Public Perceptions," Journal of Business Ethics, Springer, vol. 71(1), pages 39-71, March.
    13. Tuttle, Brad & Burton, F. Greg, 1999. "The effects of a modest incentive on information overload in an investment analysis task," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 673-687, November.
    14. Josef Baumüller & Michaela-Maria Schaffhauser-Linzatti, 2018. "In search of materiality for nonfinancial information—reporting requirements of the Directive 2014/95/EU [Wesentlichkeit(en) in der nichtfinanziellen Berichterstattung – Eine Analyse der Berichtspf," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 26(1), pages 101-111, December.
    15. Jennifer Kunz, 2009. "Der Einfluss der Balanced Scorecard auf Lernprozesse in Unternehmen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(1), pages 105-128, May.
    16. Ditillo, Angelo, 2004. "Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 401-421.

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