Certified Public Accountants' perception of uncertainty and risk is an important issue in the study of accounting practice. One method of classifying risk assumes that all risk environments are not the same but can be separated according to the type of risk encountered, pure or speculative. This study examines the relationship between uncertainty and risk and the possibility of a risk dichotomy using the responses of single practitioners to situations involving uncertainty and risk. Risk types and individual characteristics are investigated in an attempt to identify specific demographic traits that affect risk behavior. Correlation analysis, multiple regression, and logistic regression are used to study these relationships. The results may provide the answers to questions regarding the willingness of CPAs to accept risk in one situation while avoiding risk in another. / Source: Dissertation Abstracts International, Volume: 49-06, Section: A, page: 1508. / Major Professor: William Hillison. / Thesis (Ph.D.)--The Florida State University, 1988.
| Identifer | oai:union.ndltd.org:fsu.edu/oai:fsu.digital.flvc.org:fsu_76289 |
| Contributors | Briscoe, Nat Reeve., Florida State University |
| Source Sets | Florida State University |
| Language | English |
| Detected Language | English |
| Type | Text |
| Format | 118 p. |
| Rights | On campus use only. |
| Relation | Dissertation Abstracts International |
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