Frame Dependence and going concern assumption: are accountants judgements frame dependent?

DOI: https://doi.org/10.4025/enfoque.v43i1.61892
Keywords: Frame Dependence; Coing Concern assumption; Uncertainty.

Abstract

Objective: This study aims to analyze the influence of frame dependence bias on the judgment of accounting information preparers within the context of going concern assumption.

Method: A questionnaire was administered to professionals in the field of accounting, and subsequently, the data was analyzed through logistic regression techniques and group difference tests. Results: The findings indicate a negative relationship between age and academic background and the presence of frame dependence bias.

Contributions: This research provides preliminary evidence suggesting that older and more academically qualified preparers exhibit a reduced inclination toward frame dependence bias. This implies that these individuals possess a unique set of attributes related to their knowledge of accounting standards, personal habits, and characteristics that contribute to enhanced judgment calibration regarding economic events in the preparation of accounting information.

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Author Biographies

Diego Silva Santos, Universidade Federal de Alagoas - UFAL

Bacharel em Ciências Contábeis pela Faculdade de Economia, Administração e Contabilidade (FEAC) Universidade Federal de Alagoas (UFAL)

Rodrigo Vicente dos Prazeres, Universidade Federal de Alagoas

Doutor em Ciências Contábeis pela Universidade Federal de Pernambuco (UFPE)

Professor Adjunto na Faculdade de Economia, Administração e Contabilidade (FEAC)

Universidade Federal de Alagoas (UFAL)

Tiago de Moura Soeiro, Universidade Federal de Alagoas - UFAL

Doutor em Ciências Contábeis pela Universidade Federal de Pernambuco (UFPE) Professor Adjunto na Faculdade de Economia, Administração e Contabilidade (FEAC) Universidade Federal de Alagoas (UFAL)

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Published
2024-02-07
How to Cite
Santos, D. S., Prazeres, R. V. dos, & Soeiro, T. de M. (2024). Frame Dependence and going concern assumption: are accountants judgements frame dependent? . Enfoque: Reflexão Contábil, 43(1), 17-31. https://doi.org/10.4025/enfoque.v43i1.61892
Issue
Vol 43 No 1 (2024): Enf.:Ref. Cont.
Section
Original Articles

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