Belief Revision in Accounting: A Literature Review of the Belief-Adjustment Model

Jennifer Kahle; Robert Pinsker; Robin Pennington

doi:10.1016/S1475-1488(04)08001-9

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Advances in Accounting Behavioral Research

ISSN: 1475-1488
Series editor(s): Donna Bobek Schmitt

Subject Area: Accounting and Finance

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Belief Revision in Accounting: A Literature Review of the Belief-Adjustment Model

Document Information:
Title:	Belief Revision in Accounting: A Literature Review of the Belief-Adjustment Model
Author(s):	Jennifer Kahle, Robert Pinsker, Robin Pennington
Volume:	8 Editor(s): Vicky Arnold ISBN: 978-0-76231-218-4 eISBN: 978-1-84950-348-8
Citation:	Jennifer Kahle, Robert Pinsker, Robin Pennington (2005), Belief Revision in Accounting: A Literature Review of the Belief-Adjustment Model, in Vicky Arnold (ed.) 8 (Advances in Accounting Behavioral Research, Volume 8), Emerald Group Publishing Limited, pp.1-40
DOI:	10.1016/S1475-1488(04)08001-9 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Article type:	Chapter Item
Abstract:	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.