Auditing, Professional Judgement, Expected utility framework

Game theory, Decision making, Rationality, IE-DM relationship

Maurice L. Hirsch, Jr., Disaggregated Probabilistic Accounting Information: The Effect of Sequential Events on Expected Value Maximization Decisions, Journal of Accounting Research, Vol. 16, No. 2 (Autumn, 1978), pp. 254-269

Budgeting, Supervisor, Supervisory style, Performance

Disclosures, Firm size, Public listing, Financial reporting

Bruce L. Oliver, The Semantic Differential: A Device for Measuring the Interprofessional Communication of Selected Accounting Concepts, Journal of Accounting Research, Vol. 12, No. 2 (Autumn, 1974), pp. 299-316

Accounting changes, Discretionary accounting decisions, Management turnover, Earnings management

* Assistant Professor, University of Florida. author wishes to thank Professors Bodenhorn, Greenball, and Livingstone of Ohio State University for their valuable comments on an earlier version of this paper. This paper is part of Gerald L. Salamon, Comparison of the Accounting and Internal Rates of of Firms With Nonnegative Growth Rates and Infinitive Lives, unpublished Ph.D. dissertation, Ohio State University, 1971. 'R. S. Carlson, Measuring Period Profitability: Book Yield Versus True Yield, unpublished Ph.D. dissertation, Stanford University, 1964. M. N. Greenball, Appraising Methods of Accounting for Accelerated Tax Depreciation: A Relative Accuracy Approach, Journal of Accounting Research (Autumn 1969), pp. 26289. G. C. Harcourt, The Accountant in a Golden Age, Oxford Economic Papers, March 1965, pp. 66-80. J. L. Livingstone and G. L. Salamon, Relationship Between the Accounting and the Internal Rate of Measures: A Synthesis and An Analysis, Journal of Accounting Research (Autumn 1970), pp. 199-216. E. Solomon, Return on Investment: Relation of Book Yield to True Yield, Research in Accounting Measurement, ed. R. K. Jaedicke, Y. Ijiri, and O. Nielsen (Menasha, Wise.: American Accounting Association, 1966), pp. 232-44. 2 scope of this investigation will be restricted to the research which is cited in footnote 1. In order to avoid the frequent repetition of several authors' names we will use the term prior to denote that group of researchers whose work is cited in the footnote 1. 'Ezra Solomon, Alternative Rate of Concepts .. ., op. cit., p. 68.

Uncertainty, Financial reporting, Risk, Confidence intervals

Managerial decision making, Budget adaptiveness, Budget Tightness