Scholarly Edition · March 21, 2018
This chapter considers the levels of reliability and consensus of wine quality judgments found in studies of experienced wine judges. Both reliability, which concerns the similarity of repeat judgments of a particular wine by the same judge, and consensus, ...
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Chapter · January 1, 2018
This chapter considers the levels of reliability and consensus of wine quality judgments found in studies of experienced wine judges. Both reliability, which concerns the similarity of repeat judgments of a particular wine by the same judge, and consensus, ...
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Journal ArticleJournal of Wine Economics · February 2017
AbstractThis article explores the question of what distinguishes novices from experts in wine evaluation. Is it experts’ superior sensory abilities related to taste and smell, their superior cognitive abilities related to k ...
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Journal ArticleJournal of Wine Economics · August 2016
AbstractThe value of expert opinion for establishing prices in the Bordeaux futures market is analyzed. The expert opinions examined are the wine quality ratings provided by two of the world's foremost wine experts, Robert ...
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Book · October 23, 2013
The volume discusses: the importance of studying audit judgment actual studies of audit judgment techniques for quantifying the evaluation of internal controls. ...
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Journal ArticleJournal of the American Taxation Association · August 11, 2011
Previous accounting research on how motivation affects judgment/ decision making performance has examined the influence of temporal incentives such as monetary rewards and accountability. We extend this line of research by examining dispositional motivatio ...
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Journal ArticleAdvances in Management Accounting · April 4, 2007
Models of value creation that have been proposed for supporting value-based management are described and analyzed, including the Balanced Scorecard, the Baldrige Quality Award Criteria, the Deming Management Method, the Service-Profit Chain, and the Skandi ...
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Journal ArticleOrganizational Behavior and Human Decision Processes · November 1, 2002
Thresholds play a critical role in linking judgments and choices. One way they do so is by dividing a continuous judgment variable, such as probability, into two regions that imply different choices and actions, such as operate/do not operate, admit/do not ...
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Journal ArticleJournal of Behavioral Decision Making · January 1, 2002
This paper examines the use of self-review to debias recency. Recency is found in the 'going concern' judgments of staff auditors, but is successfully eliminated by the auditor's use of a simple self-review technique that would be extremely easy to impleme ...
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Journal ArticleAdvances in Taxation · January 1, 2000
This paper examines the accuracy of the reporting recommendations of professional tax preparers, the extent of agreement among those recommendations, and the degree of aggressiveness of preparers' recommendations. In contrast to prior laboratory studies, h ...
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Journal ArticleJournal of Behavioral Decision Making · January 1, 2000
This paper analyzes existing research on the test-retest reliability of human judgment, i.e. the extent to which a judge makes identical judgments when presented with identical stimuli on two occasions. Only research involving professional judges who make ...
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Journal ArticleJournal of Accounting Education · August 10, 1998
This paper suggests guidelines for writing accounting research papers that may be useful to accounting researchers who want to improve the chances that their work will be accepted by top journals and, if accepted, will have a significant impact on their fi ...
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Journal ArticleAccounting Horizons · June 1, 1998
Some of the contributions of KPMG Peat Marwick's "Research Opportunities in Auditing" (ROA) Program are assessed in this paper. The ROA Program supported auditing research projects with data from actual audits, partner and staff time, and financial resourc ...
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Journal ArticleCalifornia Management Review · January 1, 1994
This article describes five straightforward approaches to improving managers’ repetitive forecasts and illustrates them in the context of forecasting advertising page sales for Time magazine. Simple forecasting models are at the heart of each approach and ...
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Journal ArticleOrganizational Behavior and Human Decision Processes · January 1, 1992
This study examines the effect on judgment performance of an explicit justification requirement and of having available the recommendations of a mechanical judgment aid. The subjects are professional auditors, and the task is the classification of industri ...
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Journal ArticleOrganizational Behavior and Human Decision Processes · January 1, 1990
Professional auditors participated in four belief-revision experiments that examined the differential responsiveness of their revisions to positive and negative evidence and the impact of presentation mode on their revisions. In two auditing and two nonaud ...
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Journal ArticleContemporary Accounting Research · January 1, 1989
Abstract. We examine the determinants of “audit delay,” the number of calendar days from fiscal year‐end to the audit report date. A descriptive model of audit delay is tested on a sample of 465 companies listed on the Toronto Stock Exchange from 1977 to 1 ...
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Journal ArticleOmega · January 1, 1988
A survey of US and Canadian industrial companies explored the use of management science models in human resource planning. The survey also examined opinions of the usefulness of such models in that application. Results indicated very little such use of the ...
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Journal ArticleActa Psychologica · January 1, 1987
The extent to which different performance measures can lead to different conclusions about human performance is investigated in a task involving the prediction of experts' ratings of the quality of corporate bonds. Results produced by the traditional corre ...
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Journal ArticleOrganizational Behavior and Human Decision Processes · January 1, 1986
R. M. Hogarth (1978, Organizational Behavior and Human Performance, 21, 40-46) presents an analytical model which, under certain conditions, may be useful for estimating both the number of experts to include in a staticized group and which experts. This pa ...
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Journal ArticleManagement Science · January 1, 1985
The impact on forecast accuracy of aggregating the subjective forecasts of up to 13 individuals was examined for five forecast weighting methods - equal weighting, two ex post methods that took advantage of prior information about the individuals' relative ...
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Journal ArticleJournal of Business Research · January 1, 1980
The issue of attribute weighting in multiattribute decision models is examined. Results are presented which show that the outputs produced by linear multiattribute models are extremely robust with respect to alternative specifications of the weighting para ...
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Journal ArticleOmega · January 1, 1976
This paper elaborates on some issues discussed by Moskowitz, who presented evidence that linear multiple regression models, estimated from decisions made by individuals, often outperform the individuals themselves. In discussing his results, Moskowitz (1) ...
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Journal ArticleAccounting Organizations and Society · January 1, 1976
The concept of deviation-amplifying feedback is introduced, and its potential for providing insights into unintended consequences of management accounting systems is discussed. Specific applications of deviation-amplifying feedback to various aspects of a ...
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Journal ArticleJournal of Applied Psychology · August 1, 1974
Examined cue utilization by independent auditors, a type of expert judge, within an analysis of variance framework. After reading a brief narrative describing a hypothetical manufacturing company, 63 auditors judged the strength of payroll internal control ...
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