Advances in accounting behavioral research /

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Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics. Focusing on research that examines both individual and organiz...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Karim, Khondkar E., 1961- (Editor ), Fogarty, Timothy, 1953- (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley, U.K. : Emerald Publishing Limited, 2020.
Colección:Advances in accounting behavioral research ; v. 23.
Temas:
Accounting > Research.
Management > Research.
Psychology, Applied.
Psychology, Applied
Psychologie appliquée.
Management accounting & bookkeeping.
Business & Economics > Accounting > Managerial.
Accounting > Research
Management > Research
Acceso en línea:Texto completo
Tabla de Contenidos:
  • About the editor
  • List of contributors
  • The effect of mutual monitoring and need for achievement on budgetary slack in a team-based environment
  • Introduction
  • Theoretical development and hypotheses formulation
  • Mutual monitoring as a budgetary-control tool in a teamwork environment
  • Effects of mutual monitoring and the personality trait of need for achievement in slack creation
  • method
  • participants
  • Experimental procedures
  • Case study
  • Manipulation check
  • Results
  • Discussion and conclusion
  • Notes
  • Acknowledgments
  • References
  • An empirical assessment of employee vs independent contractor status in taxation and the effects of judges' gender, political affiliation, and industry on those decisions
  • Introduction
  • Background
  • Employment classification tax impact
  • Employer
  • Employee guidelines
  • Revenue ruling 87-41 (1987-1 cb 296)
  • Prior studies
  • data
  • Research questions
  • Methodology
  • Logistic regression model
  • Chi-square test
  • Results of the study
  • Analysis/summary
  • Limitations
  • Future research
  • Notes
  • References
  • Appendix 1: revenue ruling 87-41 (1987-1 cb 296)
  • Appendix 2: US tax court cases in alphabetical order from 1988 to 2014
  • Appendix 3: individual self-employment tax impact based on hypothetical example
  • Are non-professional investors' attitudes toward earnings management consistent with their investing behavior?
  • Introduction
  • Background and hypotheses
  • Earnings management
  • Investor roles
  • Hypotheses
  • Method
  • Design and participants
  • Independent variables
  • Dependent variables
  • Results
  • Manipulation check and demographics
  • Tests of hypotheses
  • Additional analyses
  • Conclusion
  • Notes
  • Acknowledgments
  • References
  • Appendix
  • Earnings management method manipulation (within participants)
  • Operational expense: Bear Pharmaceutical, Inc.
  • Accruals expense: Red Ranger Company
  • Investor role manipulation (between participants)
  • Current investor
  • Prospective investor
  • Do consulting services performed by internal auditors influence their subsequent assessments when performing assurance services
  • Introduction
  • Prior-related research and hypothesis development
  • Prior research
  • Hypothesis development
  • Experimental design
  • Overview
  • Participants
  • Independent variables
  • Dependent variable
  • Results
  • Manipulation checks
  • Hypothesis testing
  • Likelihood assessments
  • Classification assessments
  • Supplemental analyses for likelihood assessments
  • Summary and conclusions
  • Notes
  • Acknowledgments
  • References
  • Appendix 1
  • Experimental manipulations and dependent variable measures
  • Panel a: manipulations relating to prior consulting services provided by internal audit
  • Panel b: manipulations relating to deficiency
  • Panel c: dependent variable measures
  • Appendix 2
  • Gs enterprises
  • Strategy evaluation when using a strategic performance measurement system: an examination of motivational and cognitive biases
  • Introduction
  • Literature review and hypotheses
  • Strategic performance measurement systems and strategy evaluation
  • Self-serving attributional bias and an attribution decision aid
  • Pattern recognition/hypothesis generation and a decomposition decision aid
  • Study 1
  • Method
  • Experimental task
  • Design and procedures
  • Dependent variables
  • Participants
  • Results
  • Comprehension checks
  • Descriptive statistics
  • Hypothesis tests
  • Supplementary analyses
  • Study 2
  • Hypothesis development
  • Participants
  • Design and procedures
  • Results
  • Manipulation checks
  • Descriptive statistics
  • Test of hypothesis 3
  • Supplementary analyses
  • Discussion
  • Notes
  • Acknowledgments
  • References
  • Appendix 1 : Attribution decision aid
  • Appendix 2 : decomposition decision aid
  • Stories vs statistics: the impact of anecdotal data on managerial decision making
  • Introduction
  • Background and hypotheses development
  • Stories vs statistics
  • Transportation theory
  • Anecdotal bias
  • Scientific judgment orientation
  • Research method and results
  • Participants
  • Experimental materials
  • Results
  • Discussion
  • Notes
  • Acknowledgments
  • References
  • Index.

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