메뉴 건너뛰기




Volumn 72, Issue 2, 1997, Pages 257-274

The effect of ambiguity on loss contingency reporting judgments

Author keywords

Ambiguity; Audit report; Conservatism; Contingent loss

Indexed keywords


EID: 0031123898     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (61)

References (45)
  • 1
  • 2
    • 84984212019 scopus 로고
    • Context-dependence of auditors' interpretations of the SFAS no. 5 probability expressions
    • -, - , and - . 1995. Context-dependence of auditors' interpretations of the SFAS No. 5 probability expressions. Contemporary Accounting Research 12 (1): 25-39.
    • (1995) Contemporary Accounting Research , vol.12 , Issue.1 , pp. 25-39
  • 3
    • 0012321866 scopus 로고
    • Reports on audited financial statements
    • New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1988. Reports on audited financial statements. Statement on Auditing Standards No. 58. New York, NY: AICPA.
    • (1988) Statement on Auditing Standards , vol.58
  • 4
    • 0010996241 scopus 로고    scopus 로고
    • Amendment to statement on auditing standards no. 58: Reports on audited financial statements
    • New York, NY: AICPA
    • -. 1996. Amendment to statement on auditing standards No. 58: Reports on audited financial statements. Statement on Auditing Standards No. 79. New York, NY: AICPA.
    • (1996) Statement on Auditing Standards , vol.79
  • 5
    • 0002167698 scopus 로고
    • The auditor's going concern opinion decision: A review and implications for future research
    • Asare, S. K. 1990. The auditor's going concern opinion decision: A review and implications for future research. Journal of Accounting Literature 9: 39-64.
    • (1990) Journal of Accounting Literature , vol.9 , pp. 39-64
    • Asare, S.K.1
  • 6
    • 0001543871 scopus 로고
    • Loss contingency reports and stock prices: An empirical study
    • Banks, D. W., and W. R. Kinney, Jr. 1982. Loss contingency reports and stock prices: An empirical study. Journal of Accounting Research 20 (1): 240-254.
    • (1982) Journal of Accounting Research , vol.20 , Issue.1 , pp. 240-254
    • Banks, D.W.1    Kinney W.R., Jr.2
  • 7
    • 0002846665 scopus 로고
    • What price ambiguity? Or the role of ambiguity in decision-making
    • Becker, S. W., and F. O. Brownson. 1964. What price ambiguity? Or the role of ambiguity in decision-making. Journal of Political Economy 72 (1): 62-73.
    • (1964) Journal of Political Economy , vol.72 , Issue.1 , pp. 62-73
    • Becker, S.W.1    Brownson, F.O.2
  • 9
    • 0002941618 scopus 로고    scopus 로고
    • SAS 79: Reporting on uncertainties
    • Birdzell, L. E. 1996. SAS 79: Reporting on uncertainties. Journal of Accountancy 18 (2): 57-59.
    • (1996) Journal of Accountancy , vol.18 , Issue.2 , pp. 57-59
    • Birdzell, L.E.1
  • 10
    • 34249838202 scopus 로고
    • Recent developments in modeling preferences: Uncertainty and ambiguity
    • Camerer, C., and M. Weber. 1992. Recent developments in modeling preferences: Uncertainty and ambiguity. Journal of Risk and Uncertainty 5 (4): 325-370.
    • (1992) Journal of Risk and Uncertainty , vol.5 , Issue.4 , pp. 325-370
    • Camerer, C.1    Weber, M.2
  • 11
    • 0002293444 scopus 로고
    • The "Expectations gap" and going-concern uncertainties
    • Campbell, J. E., and J. F. Mutchler. 1988. The "Expectations gap" and going-concern uncertainties. Accounting Horizons 2: 42-49.
    • (1988) Accounting Horizons , vol.2 , pp. 42-49
    • Campbell, J.E.1    Mutchler, J.F.2
  • 12
    • 84982420041 scopus 로고
    • Interpretations of uncertainty expressions
    • Chesley, G. R. 1986. Interpretations of uncertainty expressions. Contemporary Accounting Research: 2 (2): 179-199.
    • (1986) Contemporary Accounting Research , vol.2 , Issue.2 , pp. 179-199
    • Chesley, G.R.1
  • 13
    • 0001229888 scopus 로고
    • Cognitive characteristics and perceived impact of information
    • July
    • Dermer, J. D. 1973. Cognitive characteristics and perceived impact of information. The Accounting Review (July): 511-519.
    • (1973) The Accounting Review , pp. 511-519
    • Dermer, J.D.1
  • 15
    • 4243329450 scopus 로고
    • Ambiguity and uncertainty in probabilistic inference
    • Einhorn, H. J., and R. M. Hogarth. 1985. Ambiguity and uncertainty in probabilistic inference. Psychological Review 92 (4) (October): 433-461.
    • (1985) Psychological Review , vol.92 , Issue.4 OCTOBER , pp. 433-461
    • Einhorn, H.J.1    Hogarth, R.M.2
  • 16
    • 0001680653 scopus 로고
    • Decision making under ambiguity
    • -, and - . 1986. Decision making under ambiguity. Journal of Business 59 (4): S225-S250.
    • (1986) Journal of Business , vol.59 , Issue.4
  • 17
    • 0010967816 scopus 로고
    • Decision making under ambiguity: A note
    • edited by B. R. Munier, Dordrecht, Boston, MA: Reidel, Norwell, MA
    • -, and - . 1988. Decision making under ambiguity: A note. In Risk, Decision and Rationality, edited by B. R. Munier, 327-336. Dordrecht, Boston, MA: Reidel, Norwell, MA.
    • (1988) Risk, Decision and Rationality , pp. 327-336
  • 18
    • 84957363402 scopus 로고
    • Risk, ambiguity, and the savage axioms
    • Ellsberg, D. 1961. Risk, ambiguity, and the Savage axioms. Quarterly Journal of Economics 75 (4): 643-669.
    • (1961) Quarterly Journal of Economics , vol.75 , Issue.4 , pp. 643-669
    • Ellsberg, D.1
  • 20
    • 0002417319 scopus 로고
    • An investigation of the impact of economic and organizational factors on auditor independence
    • Farmer, T. A., L. E. Rittenberg, and G. M. Trompeter. 1987. An investigation of the impact of economic and organizational factors on auditor independence. Auditing: A Journal of Practice & Theory 7 (1): 1-14.
    • (1987) Auditing: A Journal of Practice & Theory , vol.7 , Issue.1 , pp. 1-14
    • Farmer, T.A.1    Rittenberg, L.E.2    Trompeter, G.M.3
  • 21
    • 84963009402 scopus 로고
    • Distortion of subjective probabilities as a reaction to uncertainty
    • Fellner, W. 1961. Distortion of subjective probabilities as a reaction to uncertainty. Quarterly Journal of Economics 75 (4) (November): 670-694.
    • (1961) Quarterly Journal of Economics , vol.75 , Issue.4 NOVEMBER , pp. 670-694
    • Fellner, W.1
  • 22
    • 0039632441 scopus 로고
    • Accounting for contingencies
    • Stamford, CT: FASB
    • Financial Accounting Standards Board. (FASB) 1975. Accounting for Contingencies. Statement of Financial Accounting Standards No. 5. Stamford, CT: FASB.
    • (1975) Statement of Financial Accounting Standards , vol.5
  • 23
    • 0010967520 scopus 로고
    • Ambiguity and liability negotiations: The effects of the negotiators' role and the sensitivity zone
    • Fobian, C. S., and J. J. J. Christensen-Szalanski. 1993. Ambiguity and liability negotiations: The effects of the negotiators' role and the sensitivity zone. Organizational Behavior and Human Decision Processes 54 (2): 277-298.
    • (1993) Organizational Behavior and Human Decision Processes , vol.54 , Issue.2 , pp. 277-298
    • Fobian, C.S.1    Christensen-Szalanski, J.J.J.2
  • 25
    • 0000874702 scopus 로고
    • Loss contingency reports and stock prices: A replication and extension of banks and Kinney
    • Frost, C. A. 1991. Loss contingency reports and stock prices: A replication and extension of Banks and Kinney. Journal of Accounting Research 29 (1): 157-169.
    • (1991) Journal of Accounting Research , vol.29 , Issue.1 , pp. 157-169
    • Frost, C.A.1
  • 26
    • 0003148356 scopus 로고
    • Tolerance for ambiguity, auditors' opinions and the effects on decision making
    • Gul, F. A. 1986. Tolerance for ambiguity, auditors' opinions and the effects on decision making. Accounting and Business Research 16 (62): 99-105.
    • (1986) Accounting and Business Research , vol.16 , Issue.62 , pp. 99-105
    • Gul, F.A.1
  • 27
    • 0001852809 scopus 로고
    • The expectation gap auditing standards
    • Guy, D. M., and J. D. Sullivan. 1988. The expectation gap auditing standards. Journal of Accountancy 165 (4): 36-46.
    • (1988) Journal of Accountancy , vol.165 , Issue.4 , pp. 36-46
    • Guy, D.M.1    Sullivan, J.D.2
  • 28
    • 21344482092 scopus 로고
    • Auditors' sensitivity to source reliability
    • Hirst, D. E. 1994. Auditors' sensitivity to source reliability. Journal of Accounting Research 32 (1): 113-126.
    • (1994) Journal of Accounting Research , vol.32 , Issue.1 , pp. 113-126
    • Hirst, D.E.1
  • 29
    • 34249968460 scopus 로고
    • Ambiguity and competitive decision making: Some implications and tests
    • Hogarth, R. M. 1989. Ambiguity and competitive decision making: Some implications and tests. Annals of Operations Research 19 (1-4): 31-50.
    • (1989) Annals of Operations Research , vol.19 , Issue.1-4 , pp. 31-50
    • Hogarth, R.M.1
  • 30
  • 31
    • 0002424908 scopus 로고
    • Pricing insurance and warranties: Ambiguity and correlated risks
    • -, and - . 1992. Pricing insurance and warranties: Ambiguity and correlated risks. The Geneva Papers on Risk and Insurance Theory 17 (1): 35-60.
    • (1992) The Geneva Papers on Risk and Insurance Theory , vol.17 , Issue.1 , pp. 35-60
  • 32
    • 0030241931 scopus 로고    scopus 로고
    • Outcome information and the expectation gap: The case of loss contingencies
    • Kinney, W. R., Jr., and M. W. Nelson. 1996. Outcome information and the expectation gap: The case of loss contingencies. Journal of Accounting Research 34 (Autumn): 281-299.
    • (1996) Journal of Accounting Research , vol.34 , Issue.AUTUMN , pp. 281-299
    • Kinney W.R., Jr.1    Nelson, M.W.2
  • 33
    • 0001158464 scopus 로고
    • Expert judgment in auditing: An expected utility approach
    • Lewis, B. L. 1980. Expert judgment in auditing: An expected utility approach. Journal of Accounting Research 18 (2): 594-602.
    • (1980) Journal of Accounting Research , vol.18 , Issue.2 , pp. 594-602
    • Lewis, B.L.1
  • 34
    • 0010991723 scopus 로고
    • The impact of uncertainty reporting on the loan decision
    • Libby, R. 1979. The impact of uncertainty reporting on the loan decision. Journal of Accounting Research 17 (Spring): 35-71.
    • (1979) Journal of Accounting Research , vol.17 , Issue.SPRING , pp. 35-71
    • Libby, R.1
  • 36
    • 38149144444 scopus 로고
    • Ambiguity and accounting: The elusive link between information and decision making
    • March, J. G. 1987. Ambiguity and accounting: The elusive link between information and decision making. Accounting, Organizations and Society 12 (2): 153-168.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.2 , pp. 153-168
    • March, J.G.1
  • 37
    • 0000108632 scopus 로고
    • The effects of personality on a subject's information processing
    • McGhee, W.M., M. Shields, and J. Birnberg. 1978. The effects of personality on a subject's information processing. The Accounting Review 53 (3): 681-697.
    • (1978) The Accounting Review , vol.53 , Issue.3 , pp. 681-697
    • McGhee, W.M.1    Shields, M.2    Birnberg, J.3
  • 38
    • 84978555506 scopus 로고
    • Human resource replacement cost numbers, cognitive information processing and personnel decisions: A laboratory experiment
    • Oliver, J., and E. Flamholtz. 1978. Human resource replacement cost numbers, cognitive information processing and personnel decisions: A laboratory experiment. Journal of Business, Finance, and Accounting 5 (2): 137-158.
    • (1978) Journal of Business, Finance, and Accounting , vol.5 , Issue.2 , pp. 137-158
    • Oliver, J.1    Flamholtz, E.2
  • 39
    • 0002516451 scopus 로고
    • Additional evidence on the need for disclosure reform
    • Reimers, J. L. 1992. Additional evidence on the need for disclosure reform. Accounting Horizons 6 (1): 36-41.
    • (1992) Accounting Horizons , vol.6 , Issue.1 , pp. 36-41
    • Reimers, J.L.1
  • 40
    • 84980156151 scopus 로고
    • Reluctance to vaccinate: Omission bias and ambiguity
    • Ritov, I., and J. Baron. 1990. Reluctance to vaccinate: Omission bias and ambiguity. Journal of Behavioral Decision Making 1 (4): 263-277.
    • (1990) Journal of Behavioral Decision Making , vol.1 , Issue.4 , pp. 263-277
    • Ritov, I.1    Baron, J.2
  • 43
    • 0000145164 scopus 로고
    • Communication of ambiguous risk information
    • Viscusi, W. K., W. A. Magat, and J. Huber. 1991. Communication of ambiguous risk information. Theory and Decision 31 (2-3): 159-173.
    • (1991) Theory and Decision , vol.31 , Issue.2-3 , pp. 159-173
    • Viscusi, W.K.1    Magat, W.A.2    Huber, J.3
  • 45
    • 0011030805 scopus 로고
    • The problem of ambiguity and vagueness in accounting
    • Zebda, A. 1991. The problem of ambiguity and vagueness in accounting. Behavioral Research in Accounting 3 (1): 117-145.
    • (1991) Behavioral Research in Accounting , vol.3 , Issue.1 , pp. 117-145
    • Zebda, A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.