Advances in accounting behavioral research
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Bibliographic Information
Advances in accounting behavioral research
（Emerald books）
Emerald Group Publishing, c2010-
- v. 13
- v. 14
- v. 15
- v. 16
Available at / 15 libraries
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Kwansei Gakuin University Library上ケ原
v. 13383.22:1997:130005110853,
v. 14383.22:1997:140005103932, v. 16383.22:1997:160005679931 -
Kyoto Sangyo University Library
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Note
Volume 13-14: edited by Vicky Arnold
Volume 15-16: edited by Donna Bobek Schmitt
Includes bibliographical references
Description and Table of Contents
- Volume
-
v. 13 ISBN 9780857241375
Description
"Advances in Accounting Behavioral Research" publishes high-quality research encompassing all areas of accounting that incorporates theory from, and contributes knowledge and understanding to applied psychology, sociology, management science, and behavioral economics. Research published in this series encompasses all areas of accounting and covers a broad range of issues that affect the users, preparers and assurers of accounting information. Of particular interest are studies that advance and/or develop theory and studies that address contemporary issues affecting accounting information use and the actors in the surrounding environment. Understanding how accounting information affects each of these actors and their decisions and how accounting re-shapes society are critical. Similarly, the surrounding environment is critical as the social context influences accounting as well as the means for supporting information production and dissemination, that is, technology. This volume focuses primarily on this latter aspect and includes studies that examine both the short-term implications of technology use on individuals and the long-term implications of technology on organizational evolution.
Table of Contents
List of Contributors.
Reviewer acknowledgments.
The fundamental role of technology in accounting: Researching reality.
Technology monoculture: ERP systems, "techno-process diversity" and the threat to the information technology ecosystem.
The role of confidence in tax return preparation using tax software.
Novice level knowledge acquisition using a technology-based educational delivery system: The role of experiential practice.
An efficient method for acquiring auditing procedural knowledge.
Stress and its antecedents and consequences in accounting settings: an empirically derived theoretical model.
Examining the antecedents and consequences of regular exercise in the audit profession: How CPA firms can promote auditors' psychological and physical healthiness.
An examination of perceptions of auditor independence and financial reporting quality when former auditors are hired.
Self-promote or not? An examination of the effect of management's self-promotion in management disclosures.
Editorial policy and submission guidelines.
Advances in Accounting Behavioral Research.
Advances in Accounting Behavioral Research.
Copyright page.
- Volume
-
v. 14 ISBN 9781780520865
Description
"Advances in Accounting Behavioral Research" publishes high-quality research encompassing all areas of accounting that incorporates theory from, and contributes knowledge and understanding to applied psychology, sociology, management science, and behavioral economics. Research published in this series encompasses all areas of accounting and covers a broad range of issues that affect the users, preparers and assurers of accounting information. This volume focuses primarily on developing psychometric measures that can be useful for future research. This includes research focused on developing an instrument for measuring taxpayer locus of control, developing a scale for examining social norms related to tax compliance, identifying characteristics of audit partners that might predict 'risky' behavior, and identifying facets of culture that influence employee satisfaction. Further, the quality of auditors' decisions as judged by engagement quality reviewers and jurors are examined. Finally, an investigation of the factors that influence coauthorship provides interesting insight into the habits of the most productive accounting researchers.
Table of Contents
List of Contributors.
Reviewer acknowledgments.
Multidimensional Locus of Control Applied to the Taxpayer/Tax Professional Relationship.
The Social Norms of Tax Compliance: Scale Development, Social Desirability, and Presentation Effects.
Quantifying Intuitions about Risk: Comparing Public Accounting Firm Partners Perceived as "Risky" and "Non-Risky".
The Effect of Congruence between Cultural Time Orientation and Budget Planning Horizon on Employees' Satisfaction with Participative Budgeting.
Integrated Information Systems and Interorganizational Performance: The Role of Management Accounting Systems Design.
Are Engagement Quality Reviews Really Objective?.
Does the Change to Principles-Based Accounting Increase Juror Assessments of Auditor Liability?.
What Factors Influence the Number of Coauthors in the Published Research of the Most Productive Authors in Accounting Literature? A Long-term Study.
Advances in Accounting Behavioral Research.
Advances in Accounting Behavioral Research.
Advances in Accounting Behavioral Research.
Copyright page.
Editorial policy and submission guidelines.
- Volume
-
v. 15 ISBN 9781780527581
Description
Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting and addressing issues that affect the users, preparers, and assurers of accounting information. This research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociology, management science, and behavioral economics. The first chapter investigates how nonprofessional investors react to risk disclosures within management discussion and analysis (MD&A) sections of financial statements. The next three chapters focus on professional accountants' work experiences, respectively investigating how the need for cognition influences audit sampling judgment, role stress and job outcome experiences for public accountants, and the role of fraud training in improving auditors' ability to detect fraud risk factors. The next two chapters focus on methodological issues that can be useful for future researchers; one develops and validates a psychometric scale measuring worry and rumination, while the other provides a tutorial for accounting researchers who would like to develop their own experiments using z-tree. The final chapter provides a comprehensive literature review on the topic of sales and uses tax research including implications for future behavioral research in the area.
Table of Contents
List of Contributors.
Reviewer acknowledgments.
Editorial policy and submission guidelines.
MD&A Risk Disclosures and Nonprofessional Investors' Perceptions and Investment Decisions.
The Effects of the Need for Cognition in Audit Sampling.
Role Stress and Job Outcomes in Public Accounting: Have the Gender Experiences Converged?.
Does Fraud Training Help Auditors Identify Fraud Risk Factors?.
SAS4: Validation of a Four-Item Measure of Worry and Rumination.
A Supplemental Tutorial for Using z-Tree.
A 21st Century Literature Review of Sales and use Taxes for Accountants.
Advances in Accounting Behavioral Research.
Advances in Accounting Behavioral Research.
Advances in Accounting Behavioral Research.
Copyright page.
- Volume
-
v. 16 ISBN 9781781908389
Description
Volume 16 exemplifies this focus by including nine different chapters spanning topics such as auditor liability, ethical decision-making of accounting professionals, taxpayers' perceptions of tax policy, and the effect of auditor changes on commercial lenders' decision-making. The first three chapters focus on liability effects of accounting information: the effect of web disclosure of environmental information on liability assessments, the effect of identifying and investigating fraud risks on assessments of auditor liability, and the effect of offshoring audit tasks on assessments of auditor liability. The next four chapters relate to ethical aspects of judgment and decision-making: the influence of peer honesty in a managerial accounting setting, the influence of individual characteristics in a financial accounting setting, the influence of moral reasoning in a tax setting, and the relationship between political ideology and moral reasoning of accounting professionals. The next chapter investigates taxpayers' perceptions related to innocent spouse provisions and the final chapter considers the role of auditor changes on commercial lenders' decisions to extend credit.
Table of Contents
List of Contributors.
EDITORIAL BOARD.
Reviewer acknowledgments.
Editorial policy and submission guidelines.
Does Web Disclosure of Environmental Information Affect Litigation Awards?.
The Relative Effects of Identifying Versus Investigating Fraud Risks on Evaluators' Assessments of Auditor Liability.
The Effects of Offshoring Audit Tasks on Jurors' Evaluations of Damage Awards Against Auditors.
How does Peer Honesty Affect Focal Manager Honesty in a Budget Reporting Setting?.
Ethical Financial Reporting Choice: The Influence of Individual Characteristics.
The Aggressiveness of Tax Professional Reporting: Examining the Influence of Moral Reasoning.
Value Preferences as Antecedents of Political Orientation and Moral Reasoning of Certified Public Accountants.
Taxpayers' Perceptions and Gender Effects on the Innocent Spouse Equitable Relief Provisions.
The Effect of Auditor Dismissals and Resignations on Commercial Lending Decisions.
Advances in Accounting Behavioral Research.
Advances in Accounting Behavioral Research.
Advances in Accounting Behavioral Research.
Copyright page.
by "Nielsen BookData"
