TY  - CHAP
AB  - The belief-adjustment model has been an integral part of accounting research in belief revision, especially in the examination of order effects. Hogarth and Einhorn ((1992) Cognitive Psychology, 24, 1–55) created the belief-adjustment model to serve as a theoretical framework for studying individuals’ decision-making processes. The model examines several aspects of decision-making, such as encoding, response mode, and task factors. The purpose of this chapter is to provide a comprehensive examination of the accounting studies that have used the theoretical framework of the belief-adjustment model in auditing, tax, and financial accounting contexts. Roberts’ ((1998) Journal of the American Taxation Association, 20, 78–121) model of tax accountants’ decision-making is used as a guideline to organize the research into categories. By using Roberts’ categorization, we can better sort out the mixed results of some prior studies and also expand the review to include a more comprehensive look at the model and its application to accounting. While many variables have been examined with respect to their effect on accounting professionals’ belief revisions, most studies examine them in isolation and do not consider the interaction effects that these variables may have. Our framework also identifies areas of the belief-adjustment model that need further research.
VL  - 8
SN  - 978-0-76231-218-4, 978-1-84950-348-8/1475-1488
DO  - 10.1016/S1475-1488(04)08001-9
UR  - https://doi.org/10.1016/S1475-1488(04)08001-9
AU  - Kahle Jennifer
AU  - Pinsker Robert
AU  - Pennington Robin
ED  - Vicky Arnold
PY  - 2005
Y1  - 2005/01/01
TI  - Belief Revision in Accounting: A Literature Review of the Belief-Adjustment Model
T2  - Advances in Accounting Behavioral Research
T3  - Advances in Accounting Behavioural Research
PB  - Emerald Group Publishing Limited
SP  - 1
EP  - 40
Y2  - 2024/04/18
ER  -