Judgement and Decision Making Research in Accounting

This course provides an introduction to behavioural accounting research and, more specifically, judgement and decision making research in accounting. The literature in this area is extensive, and encompasses disciplines including auditing, financial accounting and management accounting. As part of this course, you are expected to develop an appreciation and understanding of how behavioural research is conducted. Individuals' decisions are affected by accounting information, and judgement is the cornerstone of auditing. BUSN8200 is designed to introduce you to some concepts related to judgement and decision-making and apply these concepts to the broader accounting and auditing contexts. This course is only available to students enrolled in the Doctoral program in the Research School of Accounting, ANU College of Business and Economics. Enrolment must be approved by the Convenor of the program.