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List of contents
1. Human Factors in Accounting
2. Decision Making in Financial Statement Preparation
3. Individual Decision Making in Financial Statement Preparation
4. Contextual Factors Influencing Financial Statement Preparation
5. Decision Making in Auditing
6. The Role of Enforcement Bodies
7. Impression Management
About the author
Lurion de Mello is Senior Lecturer at Macquarie University, Australia. He completed his PhD in energy economics at Macquarie University in 2012. He has held positions at King Fahd University of Petroleum and Minerals (KFPUM) in Saudi Arabia, Curtin University of Technology in Perth, and at Edith Cowan University in Perth.
Andreas Hellmann is Senior Lecturer in accounting at Macquarie University, Australia. His research focus is mainly in the areas of international accounting and behavioural accounting.
Summary
Many existing textbooks in behavioural finance take only the perspective of users of financial information, but ignore the implications of judgments during the preparation of financial information. This book uses a holistic approach in examining behavioural accounting and bridges this gap.
The book begins by introducing the current knowledge in the emerging area of behavioural accounting and also covers the entire spectrum from the preparation of financial information, auditing, and ultimately, to the interpretation and application of financial information of external users. The comprehensive overview of human elements in accounting makes this book an invaluable resource.
