GCOM 7342 Judgement and Decision Making in Accounting

This course helps students understand how behavior, psychology, and biases influence the preparation, interpretation, and auditing of accounting information. The class will explore theories and research on judgment and decision making, and how those theories apply to aspects of financial reporting and auditing. In particular, students will develop an understanding of the way we think and how that can influence the financial reporting and auditing processes. To understand these processes, the course spends time reading about and discussing contributions of cognitive and social psychology, modern behavioral economics, and behavioral accounting research. Fall term.