Scholars@Duke
Robert H. Ashton

Robert H. Ashton

L. Palmer Fox Distinguished Professor Emeritus of Business Administration
Fuqua School of Business
robert.ashton@duke.edu
Box 90120, Durham, NC 27708-0120
A417 Fuqua Sch of Bus, Durham, NC 27708

Selected Publications

Reliability and consensus of experienced wine judges: Expertise within and between

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, ... Full text Cite

Reliability and consensus of experienced wine judges: Expertise within and between

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, ... Full text Cite

Dimensions of Expertise in Wine Evaluation

Journal Article Journal 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 ... Full text Cite

The Value of Expert Opinion in the Pricing of Bordeaux Wine Futures

Journal Article Journal 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 ... Full text Cite

The Evolution of Behavioral Accounting Research: An Overview

Book · December 4, 2013 This volume collects together out of print and hard to find sources on the behavioural implications of accounting. ... Cite

Some Early Contributions to the Study of Audit Judgment

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. ... Cite

Introduction

Book · January 1, 2013 Cite

Effects of dispositional motivation on knowledge and performance in tax issue identification and research

Journal Article Journal 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 ... Full text Cite

Value-Creation Models for Value-Based Management: Review, Analysis, and Research Directions

Journal Article Advances 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 ... Full text Cite

Threshold adjustment in response to asymmetric loss functions: The case of auditors' "substantial doubt" thresholds

Journal Article Organizational 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 ... Full text Cite

Eliminating Recency with Self-Review: The Case of Auditors' 'Going Concern' Judgments

Journal Article Journal 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 ... Full text Cite

Accuracy, agreement, and aggressiveness in tax reporting: evidence from the money magazine contests

Journal Article Advances 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 ... Full text Cite

A review and analysis of research on the test-retest reliability of professional judgment

Journal Article Journal 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 ... Full text Cite

Writing accounting research for publication and impact

Journal Article Journal 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 ... Full text Cite

Contributions of the "Research Opportunities in Auditing" Program: An empirical assessment

Journal Article Accounting 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 ... Cite

Judgment and Decision-Making Research in Accounting and Auditing

Book · September 29, 1995 A timely and comprehensive study on behavioural decision-making within the field of accounting. ... Cite

White-Collar Robotics: Levering Managerial Decision Making

Journal Article California 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 ... Full text Cite

Effects of justification and a mechanical aid on judgment performance

Journal Article Organizational 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 ... Full text Cite

Evidence-responsiveness in professional judgment: Effects of positive versus negative evidence and presentation mode

Journal Article Organizational 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 ... Full text Cite

IDENTIFYING AUDIT ADJUSTMENTS WITH ATTENTION-DIRECTING PROCEDURES

Journal Article ACCOUNTING REVIEW · October 1, 1989 Link to item Cite

Audit delay and the timeliness of corporate reporting

Journal Article Contemporary 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 ... Full text Cite

THE ASSOCIATION BETWEEN AUDIT TECHNOLOGY AND AUDIT DELAY

Conference AUDITING-A JOURNAL OF PRACTICE & THEORY · January 1, 1989 Link to item Cite

SEQUENTIAL BELIEF REVISION IN AUDITING

Journal Article ACCOUNTING REVIEW · October 1, 1988 Link to item Cite

The use of management science models in human resource planning

Journal Article Omega · 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 ... Full text Cite

Consistency among alternative performance measures in an applied judgement setting

Journal Article Acta 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 ... Full text Cite

An Empirical Analysis of Audit Delay

Journal Article Journal of Accounting Research · 1987 Full text Cite

Combining the judgments of experts: How many and which ones?

Journal Article Organizational 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 ... Full text Cite

AGGREGATING SUBJECTIVE FORECASTS. SOME EMPIRICAL RESULTS.

Journal Article Management 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 ... Full text Cite

Sensitivity of multiattribute decision models to alternative specifications of weighting parameters

Journal Article Journal 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 ... Full text Cite

The robustness of linear models for decision-making

Journal Article Omega · 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) ... Full text Cite

Deviation-amplifying feedback and unintended consequences of management accounting systems

Journal Article Accounting 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 ... Full text Cite

Cue utilization and expert judgments: A comparison of independent auditors with other judges

Journal Article Journal 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 ... Full text Cite