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Advances in accounting behavioral research /

Advances in Accounting Behavioral Research addresses a wide range of issues that affect the users, preparers and assurers of accounting information. Volume 17 exemplifies this focus by including chapters on decision making under rules versus principal based standards, white collar crime and group ve...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Schmitt, Donna Bobek (Editor ), Clinton, B. Douglas (Editor ), Brink, Alisa G. (Contribuidor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley, England : Emerald, 2014.
Edición:First edition.
Colección:Advances in Accounting Behavioral Research.
Temas:
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Front Cover; Advances in Accounting Behavioral Research; Copyright Page; Contents; List of Contributors; Editorial Board; Reviewer Acknowledgments; Editorial Policy and Submission Guidelines; The Impact of Rule Precision, Information Ambiguity, and Conflicting Incentives on Aggressive Reporting; Introduction; Background and Hypotheses; Method; Results; Conclusion; Notes; Acknowledgments; References; Appendix A: Unambiguous Presentation of Uncertainty with fifty Percent Probability of Either Outcome.
  • Appendix B: Moderate Ambiguity Presentation of Uncertainty with fifty Percent Probability of Either OutcomeAppendix C: High Ambiguity Presentation of Uncertainty with fifty Percent Probability of Either Outcome; The Impact of Sole and Joint Responsibility on Managers' Escalation of Commitment to Unprofitable Projects: An Experimental ... ; Introduction; Hypotheses Development; Research Method; Results; Discussion and Conclusion; Notes; Acknowledgments; References; Appendix A: Case Materials; Appendix B: Manipulation Check Questions.
  • An Investigation of Big Five Personality and Propensity to Commit White-Collar CrimeIntroduction; Literature Review; Hypothesis Development; Method; Results; Discussion and Conclusion; Notes; Acknowledgment; References; Appendix: Questionnaire Survey Instrument; Leadership, Budget Participation, Budgetary Fairness, and Organizational Commitment; Introduction; Literature Review and Hypothesis Development; Research Method; Results; Discussion; Notes; Acknowledgments; References; Appendix A: Survey Questions; Appendix B: Standardized Factor Loadings.
  • A tax planning case using a taxpayer life-cycle approachIntroduction; Teaching background; Advantages and disadvantages of using cases; Synthesis of behavioral tax research; Conclusion; Notes; Acknowledgment; References; Appendix; A research note on the relationship between professional skepticism and client advocacy; Introduction; Background; Research method; Results; Conclusions; Notes; Acknowledgment; References; Appendix A: Professional Skepticism Sub-Scales; Appendix B: Client Advocacy Scale.
  • Construct validity of organizational appeal: A newly identified influence tactic to elicit professional accountants' task c ... Introduction; Literature Review; Method; Discussion and Conclusion; Notes; Acknowledgments; References; Appendix: Items Used for Measurement Model Testing.