Advances in Accounting Behavioral Research

Advances in Accounting Behavioral Research

by Donna Bobek Schmitt
     
 

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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, prepares, and assurers of accounting information. Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociology, management

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Overview

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, prepares, and assurers of accounting information. Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociology, management science, and behavioral economics.

The first chapter in this volume addresses financial statement users by investigating how nonprofessional investors react to risk disclosures that are part of the management discussion and analysis (MD&A) section of the financial statements. The next three chapters focus on professional accountants' work experiences. These chapters, respectively, investigate how the need for cognition influences audit sampling judgment, role stress and job outcome experiences for male and female public accountants, and the role of fraud training in improving auditors' ability to detect fraud risk factors. The next two chapters focus on methodological issues that can be useful for future researchers. One chapter develops and validates a psychometric scale that measures worry and rumination, while the other provides a tutorial aimed at accounting researchers who would like to develop their own experiments using z-Tree. The final chapter provides a comprehensive literature review directed at accounting researchers on the topic of sales and use tax research, including implications for future behavioral research in the area.

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Product Details

ISBN-13:
9781780527581
Publisher:
Emerald Group Publishing Limited
Publication date:
07/11/2012
Series:
Advances in Accounting Behavioral Research Series
Pages:
232
Product dimensions:
6.00(w) x 9.10(h) x 0.90(d)

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