Factors driving memory fallibility

A conceptual framework for accounting and assurance studies

Research output: Chapter in Book/Report/Conference proceedingConference abstract

Abstract

The purpose of this paper is twofold. First, it identifies the theoretical and methodological strengths and limitations of previous literature that relate to the impact of memory on judgments and decision-making. Second, it proposes a framework which incorporates memory functions as well as factors that may cause fallibilities in judgments and decisions. This framework provides a comprehensive understanding about the relationship between judgments and memory as well as possible causes for biases and errors driven by cognitive constraints during the memory process, which have been overlooked by previous research. It may help researchers to better understand the human memory system and its impact on judgments and decisions in accounting and finance context.
Original languageEnglish
Title of host publicationEAA 2015
Subtitle of host publicationEuropean Accounting Association 38th Annual Congress
Place of PublicationGlagow
PublisherEuropean Accounting Association
Publication statusPublished - 2015
EventEuropean Accounting Association Annual Congress (38th : 2015) - Glasgow, United Kingdom
Duration: 28 Apr 201530 Apr 2015

Conference

ConferenceEuropean Accounting Association Annual Congress (38th : 2015)
CountryUnited Kingdom
CityGlasgow
Period28/04/1530/04/15

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