Effects of Cognitive Bias of Master Accounting Students on the Accuracy of Their Judgments Regarding Cost Behavior and Information Type

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DIANATI DEILAMI ZAHRA; ABDOLLAHI MOHAMMAD HOSEIN; Pakzad Atiyeh

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Journal: Journal of Empirical Research in Accounting Year:2019 | Volume:8 | Issue:32 Page(s): 247-269

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Information Journal Paper

Title

Effects of Cognitive Bias of Master Accounting Students on the Accuracy of Their Judgments Regarding Cost Behavior and Information Type

Author(s)

DIANATI DEILAMI ZAHRA | ABDOLLAHI MOHAMMAD HOSEIN | Pakzad Atiyeh | Issue Writer Certificate

Keywords

Cognitive BiasQ1

Cost StickinessQ1

Judgment AccuracyQ1

Presentation Format of InformationQ1

Abstract

This study investigates the accuracy of recognition and estimation of the Cost Stickiness by master accounting students, in different presentation conditions and the impact of their Cognitive Bias on their judgments. This study uses questionnaire to collect data from the sample consisting of 120 people from the population of 171 master students in accounting, auditing and management accounting fields in Tehran in the year 2017. ANOVA is used to analyze the data and test the hypotheses of the research. The results show that the degree of cost asymmetry and the way in which information is presented to accountants affect their Judgment Accuracy. Therefore, the Cognitive Bias resulting from the different degrees of cost asymmetry and the different data presentations (in percentage or in amount) affect the recognition and accuracy of their judgments about Cost Stickiness.

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APA: Copy

DIANATI DEILAMI, ZAHRA, ABDOLLAHI, MOHAMMAD HOSEIN, & Pakzad, Atiyeh. (2019). Effects of Cognitive Bias of Master Accounting Students on the Accuracy of Their Judgments Regarding Cost Behavior and Information Type. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 8(32 ), 247-269. SID. https://sid.ir/paper/402011/en

Vancouver: Copy

DIANATI DEILAMI ZAHRA, ABDOLLAHI MOHAMMAD HOSEIN, Pakzad Atiyeh. Effects of Cognitive Bias of Master Accounting Students on the Accuracy of Their Judgments Regarding Cost Behavior and Information Type. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;8(32 ):247-269. Available from: https://sid.ir/paper/402011/en

IEEE: Copy

ZAHRA DIANATI DEILAMI, MOHAMMAD HOSEIN ABDOLLAHI, and Atiyeh Pakzad, “Effects of Cognitive Bias of Master Accounting Students on the Accuracy of Their Judgments Regarding Cost Behavior and Information Type,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 8, no. 32 , pp. 247–269, 2019, [Online]. Available: https://sid.ir/paper/402011/en

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