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The role of attention and memory in accounting decisions


  • Birnberg, Jacob G.
  • Shields, Michael D.


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Suggested Citation

  • Birnberg, Jacob G. & Shields, Michael D., 1984. "The role of attention and memory in accounting decisions," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 365-382, October.
  • Handle: RePEc:eee:aosoci:v:9:y:1984:i:3-4:p:365-382

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    Cited by:

    1. Choo, Freddie, 1996. "Auditors' knowledge content and judgment performance: A cognitive script approach," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 339-359, May.
    2. Kida, T. & Smith, J. F. & Maletta, M., 1998. "The effects of encoded memory traces for numerical data on accounting decision making," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 451-466.
    3. Roberto Di Pietra & Stefano Zambon, 2013. "Book Review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 191-201.
    4. repec:iaf:journl:y:2017:i:2:p:21-26 is not listed on IDEAS
    5. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
    6. Kida, Thomas & Smith, James F., 1995. "The encoding and retrieval of numerical data for decision making in accounting contexts: Model development," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 585-610.
    7. W├╝stemann, Jens, 2004. "Evaluation and response to risk in international accounting and audit systems : framework and German experiences," Papers 04-20, Sonderforschungsbreich 504.
    8. Ivo De Loo & Peter Nederlof & Bernard Verstegen, 2006. "Detecting behavioural patterns of Dutch controller graduates through interpretive interactionism principles," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(1), pages 46-66, April.
    9. Martijn van der Steen, 2009. "Inertia and management accounting change: The role of ambiguity and contradiction between formal rules and routines," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(5), pages 736-761, June.

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