Advances in Accounting Behavioral Research

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Volume 26 of Advances in Accounting Behavioral Researchcompiles innovative and new explorations into the behavioral aspects of accounting and auditing including the effects of organizational commitment, the impact of stressors on performance, the effects of auditor familiarity and the examination of...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Karim, Khondkar E., 1961-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley : Emerald Publishing Limited, 2023.
Colección:Advances in Accounting Behavioral Research Ser.
Temas:
Accounting.
Economics > Psychological aspects.
Économie politique > Aspect psychologique.
Accounting
Economics > Psychological aspects
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH
  • ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH
  • ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH
  • Copyright
  • CONTENTS
  • LIST OF CONTRIBUTORS
  • Age Differences in Managers' Responses to Narcissistic Subordinates' Aggressive Accounting
  • Abstract
  • Introduction
  • Hypotheses Development
  • Narcissism in the Workplace
  • Narcissism and Age
  • Aggressive Accounting Via Estimates
  • Methodology
  • Participant Recruitment
  • Procedure
  • Subordinate Narcissism Manipulation
  • Dependent Variables
  • Comprehension Checks
  • Results
  • Manager Descriptive Statistics
  • Manipulation Check
  • Tests of Hypothesis
  • Meet or Beat Behavior
  • Conclusion
  • Acknowledgments
  • Notes
  • References
  • The Effects of a Limited Liability Agreement and Audit Firm Size on Bank Loan Officers' Perceptions of Privately Held Compa ...
  • Abstract
  • Introduction
  • Background, Theory and Hypotheses Development
  • Regulatory Standards for Private Companies
  • Signaling Theory and Lenders' Assessment of Creditworthiness
  • Limited Liability Agreements (LLAs) and Client Creditworthiness
  • Auditor Choice and Client Creditworthiness
  • Interactive Effects of LLA Disclosure and Auditor Size on Creditworthiness
  • Methodology
  • Experimental Setting
  • Independent Variables
  • Dependent Variable
  • Participants
  • Manipulation Checks
  • Results
  • Hypothesis Tests
  • Supplemental Analyses
  • Conclusion
  • Acknowledgments
  • Notes
  • References
  • Performance Measurement Systems Design Choice: The Roles of Political Connections and Social Networking on Firm Performance ...
  • Abstract
  • Introduction
  • Theoretical Development and Hypotheses Formulation
  • Nonfinancial and Financial Measures
  • The Relationship Between Political Connections and Nonfinancial Measures
  • The Relationship Between Political Connections and Financial Measures
  • The Relationship Between Nonfinancial Measures and Firm Performance
  • The Relationship Between Financial Measures and Firm Performance
  • The Concept of Social Networking
  • The Joint Effect of Social Networking and Political Connections on Firm Performance
  • The Interaction Between Social Networking and Political Connections on Firm Performance
  • The Joint Effect of Social Networking and PMS Design Choice on Firm Performance
  • Research Method
  • Data Collection and Sample Selection
  • Measurement Instruments
  • Performance Measurement Systems (PMS)
  • Political Connections
  • Social Networking
  • Firm Performance
  • Control Variables
  • Results
  • Measurement Models
  • Test of Hypotheses
  • Test of H1a and H1b
  • Tests of H2a and 2b
  • Test of H3
  • Tests of H4a and H4b
  • Additional Analyses
  • Discussions and Conclusion
  • Acknowledgments
  • Notes
  • References
  • Survey Questionnaire
  • Performance Measurement System
  • Political Connections
  • Social Networking
  • Firm Performance

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