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|a UAMI
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|a Schmitt, Donna Bobek.
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|a Advances in Accounting Behavioral Research.
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|b Emerald Group Publishing Limited,
|c 2013.
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|a 1 online resource
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|a text
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|a Advances in accounting behavioral research,
|x 1475-1488 ;
|v v. 16
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|a Print version record.
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|a Includes bibliographical references.
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|a FRONT COVER -- ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH -- COPYRIGHT PAGE -- CONTENTS -- LIST OF CONTRIBUTORS -- EDITORIAL BOARD -- REVIEWER ACKNOWLEDGMENTS -- EDITORIAL POLICY AND SUBMISSION GUIDELINES -- MANUSCRIPT SUBMISSION -- DOES WEB DISCLOSURE OF ENVIRONMENTAL INFORMATION AFFECT LITIGATION AWARDS? -- INTRODUCTION -- THEORY AND HYPOTHESIS DEVELOPMENT -- METHODOLOGY -- RESULTS -- SUMMARY AND CONCLUDING COMMENTS -- NOTES -- ACKNOWLEDGMENTS -- REFERENCES -- THE RELATIVE EFFECTS OF IDENTIFYING VERSUS INVESTIGATING FRAUD RISKS ON EVALUATORS' ASSESSMENTS OF AUDITOR LIABILITY -- INTRODUCTION -- HYPOTHESES DEVELOPMENT -- METHOD -- RESULTS -- SUPPLEMENTAL ANALYSES -- CONCLUSION -- NOTES -- ACKNOWLEDGMENTS -- REFERENCES -- THE EFFECTS OF OFFSHORING AUDIT TASKS ON JURORS' EVALUATIONS OF DAMAGE AWARDS AGAINST AUDITORS -- INTRODUCTION -- OFFSHORING AUDIT TASKS AND LITIGATION AGAINST AUDITORS -- HYPOTHESIS DEVELOPMENT -- EXPERIMENTAL METHOD -- RESULTS -- DISCUSSION AND SUGGESTIONS FOR FUTURE RESEARCH -- NOTES -- ACKNOWLEDGMENTS -- REFERENCES -- APPENDIX: EXPERIMENTAL INSTRUMENT EXCERPTS (MANIPULATIONS IN BRACKETS) -- HOW DOES PEER HONESTY AFFECT FOCAL MANAGER HONESTY IN A BUDGET REPORTING SETTING? -- INTRODUCTION -- LITERATURE REVIEW AND HYPOTHESES -- EXPERIMENTAL MANIPULATIONS AND PROCEDURES -- RESULTS -- CONCLUSION -- NOTES -- ACKNOWLEDGMENTS -- REFERENCES -- ETHICAL FINANCIAL REPORTING CHOICE: THE INFLUENCE OF INDIVIDUAL CHARACTERISTICS -- INTRODUCTION -- ETHICS AND ACCOUNTING STUDENTS -- ETHICAL CHOICE AND ITS ANTECEDENTS -- METHOD -- RESULTS -- DISCUSSION -- NOTES -- ACKNOWLEDGMENTS -- REFERENCES -- APPENDIX A: CASE ASSIGNMENT -- APPENDIX B: EXAMPLES OF SCALE ITEMS -- THE AGGRESSIVENESS OF TAX PROFESSIONAL REPORTING: EXAMINING THE INFLUENCE OF MORAL REASONING -- INTRODUCTION -- LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT -- METHODOLOGY -- RESULTS.
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|a AND DISCUSSION -- NOTES -- ACKNOWLEDGMENTS -- REFERENCES -- APPENDIX A: INSTRUMENT -- APPENDIX B: CORRELATION MATRIX - DEPENDENT AND INDEPENDENT VARIABLES -- VALUE PREFERENCES AS ANTECEDENTS OF POLITICAL ORIENTATION AND MORAL REASONING OF CERTIFIED PUBLIC ACCOUNTANTS -- INTRODUCTION -- LITERATURE REVIEW AND RESEARCH QUESTION -- RESEARCH METHOD -- RESULTS -- DISCUSSION AND CONCLUSIONS -- NOTES -- ACKNOWLEDGMENTS -- REFERENCES -- TAXPAYERS' PERCEPTIONS AND GENDER EFFECTS ON THE INNOCENT SPOUSE EQUITABLE RELIEF PROVISIONS -- INTRODUCTION -- BACKGROUND -- HYPOTHESES -- RESEARCH METHOD -- RESULTS -- DISCUSSIONS -- LIMITATIONS -- NOTES -- ACKNOWLEDGMENT -- REFERENCES -- APPENDIX A: REV. PROC. 2003-61 -- APPENDIX B: INSTRUMENT -- THE EFFECT OF AUDITOR DISMISSALS AND RESIGNATIONS ON COMMERCIAL LENDING DECISIONS -- PREVIOUS LITERATURE -- DEVELOPMENT OF RESEARCH QUESTIONS -- EXPERIMENTAL DESIGN -- RESEARCH PARTICIPANTS -- FINDINGS -- SUMMARY AND IMPLICATIONS -- NOTES -- ACKNOWLEDGMENT -- REFERENCES -- APPENDIX: EXPERIMENTAL MATERIALS.
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|a Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting and addressing a broad range of issues that affect the users, preparers, and assurers of accounting information. Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociolog.
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