Abstract of Recent Accounting Information Systems Dissertations.

The article presents abstracts of various articles related to accounting information systems. The abstract "The Effect of Cognitive Style on Auditor Internal Control Evaluation," by Katherine Southerland Moffeit examines the possibility that cognitive style, defined as the mode of processing which individuals use in their perceptual activities, was an individual difference which could explain some of the variance in internal control judgments. The study by Rayman David Meservy "Auditing Internal Controls: A Computational Model of the Review Process," investigates the processes by which experienced auditors evaluate systems of internal accounting controls. The objective of the research by Laurence Richard Paquette "The Effect of Decision Strategy and Task Complexity on Decision Performance in an Accounting Context," is to evaluate the performance of various formal decision strategies under differing levels of task complexity. The test for these effects involves an experimental accounting context where subjects choose companies with the highest bond ratings, given financial information.