Auditing: Perspectives from Multiperson Decision Theory.

Abstract

This paper reports a layman's speculations on what appear to be fruitful directions for research in accounting theory. I have been invited to use the perspective from my research in multiperson decision theory to see whether it throws any light on the problems you view as important. I have selected three issues on which to comment. The first, is the role of reputations. The second issue concerns the strategic factors that influence the choices of what kinds and how information is revealed in financial statements. The third issue, is the role of accounting conventions and generally accepted principles in establishing a language or code that enables users to interpret financial statements.

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Document Details

Document Type
Technical Report
Publication Date
Oct 01, 1982
Accession Number
ADA123685

Entities

People

  • Robert Wilson

Organizations

  • Stanford University

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Auditing
  • California
  • Case Studies
  • Commerce
  • Decision Theory
  • Economics
  • Game Theory
  • Information Exchange
  • Language
  • Military Research
  • Money
  • Motivation
  • Natural Languages
  • Norwegian Language
  • Social Sciences
  • United States

Readers

  • Defense Financial Management and Audit.
  • Game Theory.
  • Systems Analysis and Design