Factors driving memory fallibility: A conceptual framework for accounting and finance studies

Yike Ding, Andreas Hellmann and Lurion De Mello

Journal of Behavioral and Experimental Finance, 2017, vol. 14, issue C, 14-22

Abstract: The purpose of this paper is twofold. First, it identifies the theoretical and methodological strengths and limitations of the previous literature on the effect of memory on judgements and decision-making in an accounting and finance context. Second, it proposes a framework that integrates memory functions with factors that may cause biases and errors in judgement and decision-making processes. This framework may be useful for future accounting and finance research aiming to reveal the fundamental causes for cognitive biases and errors in information processing, rather than considering the human brain as ‘black box’.

Keywords: Memory; Conceptual framework; Cognitive processes; Accounting; Finance (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:beexfi:v:14:y:2017:i:c:p:14-22

DOI: 10.1016/j.jbef.2017.03.003

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