Zahra Kohandel; Mohammad Mehdi Momenzadeh; Leila Zamanianfar; Marjan Ghafarifard
Abstract
The theory of psychology focuses on the explanation and prediction of individuals by examining specific behavior rather than the expression of an organization or society and on non-objective phenomena rather than an objective, and its importance for the management of the contingency arises from the fact ...
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The theory of psychology focuses on the explanation and prediction of individuals by examining specific behavior rather than the expression of an organization or society and on non-objective phenomena rather than an objective, and its importance for the management of the contingency arises from the fact that the function of the individual at any given time must be evaluated based on his conditions and working situations and due to its complex and diverse dimensions, decision making confronts with several choices and criteria which can be examined by multi-criteria analysis. This applied research aims to rank the psychological theories with an accounting approach based on the management of contingencies using the AHP method. The method of this study was a descriptive survey conducted by distributing the questionnaire. The statistical population of the study consisted of elites and accounting experts with over 20 years of job experience in Tehran. Sixty-eight individuals were selected randomly, and the questionnaires were distributed among them. After collecting the research for data analysis using expert choice software, the research, and ranking of the data were done using the AHP technique. The findings of the study indicate that the motivation theory and social psychology theory, and finally, cognitive psychology theory are based on priority order. In other words, in the accounting-based approach to contingency management, most motivational theories are presented and show a higher impact, one of the most important reasons for which can be attributed to the reliance of accounting on individual management
Zahra Kohandel; Ghodrat Allah Talebnia; Hashem Nikoomaram
Abstract
Based on the capital market’s nature, accountants and auditors’ information is provided by an effective influence of personal decisions and market results, derived systematically by information structure and market participants’ features. Auditors’ choices are influenced by perception, ...
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Based on the capital market’s nature, accountants and auditors’ information is provided by an effective influence of personal decisions and market results, derived systematically by information structure and market participants’ features. Auditors’ choices are influenced by perception, judgment and decision options processes, which may affect auditing errors. The study purpose is to investigate auditors’ different biases and decision-making factors on errors based on a cognitive approach in the capital market. The model’s objective is practical based on a descriptive-analytical methodology. The statistical population of the study includes all certified auditors of Iran's Securities and Exchange Organization (SEO), whom were provided with the researcher-made questionnaires with valid narration and reliability. The collected data were analyzed by AMOS software. The findings indicate that components of the cognitive bias are predictable by auditors’ errors based on the priority level and maximum influences, including mental accounting bias (63%), availability bias (45%), heuristic bias (60%), and ambiguity aversion bias (58%). Also, components of decision-making are predictable by auditors’ errors based on the priority level and maximum influences, including decision case (54%), job experience (57%), decision-making situation (58%) and individual features (45%).