Cognitive bias in decision-making

Cognitive bias in decision-making

From INTHEBLACK by CPA Australia

February 3, 2026 · 21 min

About this episode

This episode explores the impact of cognitive bias on decision-making in accounting and finance, highlighting its risks and ethical implications.

C ognitive bias . It quietly shapes many of the decisions made in accounting and finance – often without you realising it . T his unintended bias can become a risk if left unchecked – especially in professions built on precision, trust and ethical responsibility. Drawing on real-world examples, this episode explore s the diverse types of cognitive bias, and how they can impact accounting and finance professionals in our day-to-day work. Key learnings include: Why cognitive bias exists and when it becomes a professional risk How common biases affect financial judgement The ethical consequences of bias in accounting and finance How organisational culture can reduce or reinforce biased thinking Practical steps individuals can take to challenge assumptions and improve decisions How the rise of AI and automation adds a new layer of complexity to decision-making The discussion also shows how biases such as confirmation bias, anchoring and overconfidence quietly influence decisions, often without conscious awareness. Host : Tahn Sharpe , E ditor, CPA Australia Guest : Dr Victor Goh Weng Yew , a PhD in applied psychology and A ssociate P rofessor at the Department of Psychology at HELP…

People in this episode

Host: Tahn Sharpe

Guest: Dr Victor Goh Weng Yew

Topics covered

  • cognitive bias
  • decision-making
  • accounting
  • finance
  • ethical responsibility
  • organisational culture
  • AI and automation

Keywords

  • cognitive bias
  • decision-making
  • accounting
  • finance
  • ethical responsibility
  • confirmation bias
  • anchoring
  • overconfidence
  • AI
  • automation

Mentioned in this episode

Organizations: CPA Australia, HELP University

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