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What is Cognitive Biases in Accounting Decisions about?

This document reviews cognitive biases in accounting judgment and decision making, highlighting their significant impact on financial interpretations and outcomes. It organizes existing literature into a typology of biases and proposes a future research agenda to explore overlooked biases and their interactions, as well as the role of technology in understanding these biases. The authors conducted a systematic literature review of 139 articles to address the lack of comprehensive analysis in this area, aimi

Author

Ayesha Noor

Language

EN