ACC706 Accounting Theory & Practice

Topic: Behavioral Researching Accounting

Tutorial Questions

1.Describe how (and why) the information processing systems of expert accountants might be different from those of accounting students. How might the expertise of experienced accounting practitioners be effectively passed on to accounting students?

2.Most people are not good intuitive statisticians. Discuss this statement in an accounting context, drawing on research using the probabilistic model.

3.Compare and contrast the efficient markets hypothesis and human judgment theory. Are they inconsistent with each other? Explain

4.What alternatives exeunt for improving the format and presentation of accounting information? What is the research evidence regarding the merit of the various alternatives?

5.What is more important for an organization - the 'right' physical assets or the 'right' people? Explain.

6.Accounting is a function of human behavior and activity. As such, is not all accounting research behavioral? Justify your answer.

7.List nine or more factors that will influence the accounting system adopted by a firm and the information disclosed. Which of these factors is a direct function of human behavior?