Auditing Advances in Behavioral Research
This book has been prepared for those readers who want to maintain their knowledge of current developments in the field of behavioral research as applied to auditing. The articles and papers presented in this volume were selected because they will contrib
- PDF / 30,910,432 Bytes
- 172 Pages / 439.37 x 666.142 pts Page_size
- 54 Downloads / 242 Views
Lawrence A. Ponemon David R.L. Gabhart Editors
Auditing Advances in Behavioral Research
With 16 Figures
Springer-Verlag New York Berlin Heidelberg London Paris Tokyo Hong Kong Barcelona Budapest
Lawrence A. Ponemon Mueller Chair of Accounting Research Division of Accounting and Law School of Management Babson College Babson Park, MA 02157-0901 USA
David R. L. Gabhart Department of Accountancy Bentley College Waltham, MA 02254-4705 USA
Library of Congress Cataloging-in-Publication Data Auditing: advances in behavioral research I Lawrence A. Ponemon, David R.L. Gabhart, editors. p. em. - (Recent research in psychology) Includes bibliographical references. ISBN-13:978-0-387-976 19-8 e-ISBN-13:978-1-4612-3190-5 001: 10.1007/978-1-4612-3190-5 1. Auditing-Research. 2. Experimental research. I. Ponemon, Lawrence A. n. Gabhart, David R.L. m. Series. HF5667.E97 1992 657' .45-dc20 91-28840
Printed on acid-free paper.
© 1991 Springer-Verlag New York, Inc.
Softcover reprint of the hardcover 1st edition 1991 All rights reserved. This work may not be translated or copied in whole or in part without the written permission of the publisher (Springer-Verlag New York, Inc., 175 Fifth Avenue, New York, NY 10010, USA), except for brief excerpts in connection with reviews or scholarly analysis. Use in connection with any form of information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed is forbidden. The use of general descriptive names, trade names, trademarks, etc., in this publication, even if the former are not especially identified, is not to be taken as a sign that such names, as understood by the Trade Marks and Merchandise Marks Act, may accordingly be used freely by anyone. Ql,mera ready copy provided by the authors.
987 6 5 4 3 2
I
ISBN-13:978-0-387-97619-8 Springer-Verlag New York Berlin Heidelberg e-ISBN-13:978-1-4612-3190-5 Springer-Verlag Berlin Heidelberg New York
Preface
This book has been prepared for those readers who want to maintain their knowledge of current developments in the field of behavioral research as applied to auditing. The articles and papers presented in this volume were selected because they will contribute to the knowledge and advancement of not only the individual researcher or educator, but also of the profession. It is our belief that if research endeavors may be viewed as having stages of life, then the field of behavioral research in auditing is in its genesis. Almost twenty years ago, in speaking of the state of the art of psychology, William Hays expressed a most·appropriate thought: Experimental evidence is accumulating at a rapid rate in psychology, and efforts at constructing psychological theories with mathematical deductive power are constantly being made. However, it seems safe to say that it will be sometime before there are psychological laws and theories on a par with those of physics. The absence of a general theory does not imply that those relations are missing or unhpportant
