This paper is targeted primarily at doctoral students and others considering hermeneutics as a research strategy. Research using hermeneutics was carried out with occupational therapy educators and clinicians in Australia, New Zealand, Canada, and the UK. A total of 53 participants engaged in focus groups and individual interviews over a one-year. The paper explores hermeneutics as a credible, ...

-The domains of accounting, tax, and audit services have become much more complex during recent years. This development has generated a need for leveraging professional expertise and judgment processes. In an attempt to meet this need, there are a number of projects in the Marriott School of Management, Brigham Young University (B YU) that apply artificial intelligence techniques and methods to...

Introduction. In the process of making important management decisions, professional judgment accounting specialist is decisive. The novelty such an object as requires research for trend changes, effectiveness, risks its extrapolation, which have impact on development system, business, and profession itself.The purpose study to examine criteria prerequisites practical application effectiveness i...

ABSTRACT This study examines the effect of reviewer role on tax professionals' advocacy bias. Prior research establishes prevalence bias and focuses whether reviewers can detect preparers' bias; however, this influences judgment decision-making processes. In an experiment randomly assigning 75 professionals to preparer roles, I find who occupy report similar attitudes preparers but are signific...

Post-decision restructuring is the unconscious revision of what one saw and thought in the pre-decision stage as a result of outcome feedback. Professional auditors and auditing students participated in a post-decision restructuring (hindsight) experiment involving going concern judgments. Lack of feedback among professional participants invited more pronounced post-decision adjustments than ac...

All too frequently, a software cost estimate is required in the early stages of the life-cycle when requirements and design specifications are immature. To produce a cost estimate under these conditions requires extensive use of expert judgment and addressing significant estimation uncertainty. Research has shown that expert judgment under the right conditions can yield relatively "accurate" es...