
Advances in Accounting Behavioral Research
Description
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Focusing on research that examines both individual and organizational behavior relative to accounting, the series provides a unique opportunity for the exchange of peer reviewed knowledge across all areas of accounting behavioral research and the development, discussion and expansion of theories from psychology, sociology and related disciplines.
Advances in Accounting Behavioral Research encourages research that tests theory, explains theory, and develops theory that can be applied to better understand accounting domains. Accordingly, reviews of established theory and how that theory has and could be used in accounting are also strongly encouraged.
Coverage includes, but is not restricted to:
Individual judgement/decision making
Group decision making
Organizational behavior
Inter-organizational relationships
Technology integration
Strategic management/organizational theory
Theory development
Theory review
This volume includes chapters on emerging theory, methods, and applications towards behavioral research in accounting and audit.
Reviews / Votes
Six articles in this volume cover the effect of mutual monitoring and need for achievement on budgetary slack in a team-based environment; an empirical assessment of employee versus independent contractor status in taxation and the effect of judges' gender, political affiliation and industry on those decisions; whether non-professional investors' attitudes toward earnings management are consistent with their investing behavior; whether consulting services performed by internal auditors influence their subsequent assessments when performing assurance services; strategy evaluation when using a strategic performance measurement system: an examination of motivational and cognitive biases; and stories versus statistics: the impact of anecdotal data on managerial decision making. -- Annotation (c)2019 * (protoview.com) *More details
Person
Content
2. An Empirical Assessment of Employee vs. Independent Contractor Status in Taxation and the Effects of Judge's Gender, Political Affiliation, and Industry on those Decisions; Ted D. Englebrecht
3. Are Non-Professional Investors' Attitudes toward Earnings Management Consistent with Their Investing Behavior?; Caroline O. Ford, Bradley E. Lail and Velina Popova
4. Do Consulting Services Performed by Internal Auditors Influence Their Subsequent Assessments When Performing Assurance Services?; Audrey A. Gramling, Arnold Shenider and Lori Shefchik Bhaskar
5. Strategy Evaluation When Using a Strategic Performance Measurement System: An Examination of Motivational and Cognitive Biases; Lan Guo, Theresa Libby, Bernard Wong-On-Wing and Dan Yang
6. Stories vs. Statistics: The Impact of Anecdotal Data on Managerial Decision Making; James Wainberg
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