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The Effect of Moods on Auditors' Inventory Valuation Decisions

Chung, Janne; Cohen, Jeffrey R; Monroe, Gary

Description

This paper investigates the effect of different mood states-specifically positive, neutral, and negative mood-on inventory valuation decisions. Psychological research suggests that different mood states can lead to different professional judgments in the

CollectionsANU Research Publications
Date published: 2009
Type: Journal article
URI: http://hdl.handle.net/1885/27384
Source: Auditing: A Journal of Practice and Theory
DOI: 10.2308/aud.2008.27.2.137

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