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The Effect of Moods on Auditors' Inventory Valuation Decisions

Date

Authors

Chung, Janne

Cohen, Jeffrey R

Monroe, Gary

Publisher

American Accounting Association

Abstract

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

Keywords

Keywords: Auditors' conservatism; Consensus; Inventory valuation judgments; Moods

URI

http://hdl.handle.net/1885/27384

Collections

ANU Research Publications

Source

Auditing: A Journal of Practice and Theory

Type

Journal article

DOI

10.2308/aud.2008.27.2.137

Restricted until

2037-12-31

Downloads

File

Description

01_Chung_The_Effect_of_Moods_on_2009.pdf (98.92 KB)

02_Chung_The_Effect_of_Moods_on_2009.pdf (175.47 KB)