Advances in Accounting Behavioral Research

by Khondkar E. Karim

Overview

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 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.

Product Details

ISBN-13:	9781787565449
Publisher:	Emerald Publishing Limited
Publication date:	11/21/2018
Series:	Advances in Accounting Behavioral Research , #21
Pages:	160
Product dimensions:	5.98(w) x 9.02(h) x 0.47(d)

About the Author

Khondkar E. Karim, DBA, CPA, is a Professor of Accounting and Chair at the Manning School of Business, University of Massachusetts Lowell. His publications include articles in Accounting Organizations and Society (AOS), Behavioral Research in Accounting (BRIA), and the Journal of Corporate Finance.

Table of Contents

1. The Effect of Mutual Monitoring and Need for Achievement on Budgetary Slack in a Team-Based Environment; Vincent K Chong
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

Editorial Reviews

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 ©2019

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 ©2019

The series explores individual and organizational behavior relative to accounting. This volume considers career-related benefits and turnover intentions in accounting firms: the roles of career growth opportunities, trust in superiors, and organizational commitment; accounting systems' design matters: evaluability and mode influence environmental performance judgments; debt covenant violation and earnings management: a neuro science approach and future directions—a research note; stress arousal and burnout as mediators of role stress in public accounting; multi-disclosures in the context of national cultures: evidence from Islamic banks; and market-risk disclosures: the initiation and implementation of a financial reporting innovation.

Annotation ©2017

Six papers examine the risk of temporal framing in the context of tax audit risk, methods to increase use tax compliance, client likability in relation to fraud risk judgment, investors' reactions to the likelihood of analyst herding, and the influence of XBRL financial statements on investor decision quality. The final article investigates CPA and attorney bias in the selection of business service providers.

Copyright 2019

Researchers from the US present five essays in accounting behavioral research. After an analysis of contributions in Advances in Accounting Behavioral Research from 1998 to 2012, essays discuss the impact on psychological well-being from flexibility and role clarity on work-home conflict experienced by public accountants; the effects of accounting presentation format and announcement prominence of special items on investors; the social and legal blame investors assign to auditors after unfavorable outcomes; and the impact of psychological climate perceptions on the employee's intent to comply with the organization's whistle-blower policies.

Annotation ©2017