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Advances in accounting behavioral research. 22 / edited by Khondkar E. Karim.
- Format:
- Book
- Series:
- Advances in accounting behavioral research ; Volume 22.
- Advances in accounting behavioral research, 1475-1488 ; volume 22
- Language:
- English
- Subjects (All):
- Accounting--Psychological aspects.
- Accounting.
- Physical Description:
- 1 online resource (165 pages).
- Edition:
- 1st ed.
- Place of Publication:
- Bingley, England : Emerald Publishing, [2019]
- Summary:
- Focusing on research that examines both individual and organizational behavior relative to accounting, this volume of Advances in Accounting Behavioral Researchoffers a perspectives on topics such as tax compliance, risk judgement, and affiliation bias.
- Contents:
- Front Cover
- Advances in Accounting Behavioral Research
- Copyright Page
- Contents
- List of Contributors
- Framing Tax Audit Risks: The Role of Temporal Framing and Perceived Fairness
- Introduction
- Review of the Literature
- Detection Risk and Taxpayer Compliance
- Perceived Fairness of the Tax System and Taxpayer Compliance
- CLT and Taxpayer Compliance
- Hypotheses Development
- Method
- Respondents and Design
- Task
- Independent Variables
- Dependent Variable
- Demographics and Other Variables
- Pretest of Risk Perception
- Results
- Tax Compliance
- Supplementary Analysis
- Conclusion
- Notes
- References
- Experimental Evidence on the Efficacy of Current Approaches to Increase Use Tax Compliance
- Background and Hypotheses Development
- E-Commerce and Sales and Use Taxes
- Hypotheses
- Research Method
- Experimental Design
- Participants
- Acknowledgments
- Interpersonal Affect, Accountability and Experience in Auditor Fraud Risk Judgments and the Processing of Fraud Cues
- Related Literature
- Hypothesis Development
- Accountability and Experience as Moderators
- Affect and Evidence Evaluation
- Procedure
- Fraud Evidence Statements
- Pretest
- Demographics
- Manipulation Checks
- Overall Judgment
- Fraud Statement Assessments
- Conclusions
- Limitations and Future Directions
- Investor Uncertainty Judgments and Perceptions of Analyst Herding: The Role of Motivated Reasoning
- Background Research
- Temporal Order of Analyst Forecasts and Investors' Uncertainty.
- Motivated Skepticism and the Preference-consistency of Analyst Forecasts
- Experimental Design and Method
- Case Materials and Procedures
- Dependent Measures
- Process Measures
- Tests of Hypotheses
- Test of H1
- Test of H2
- Can XBRL Improve the Decision Processes and Decision Quality of Novices' Financial Analysis?
- Theory and Hypotheses
- Cognitive Cost-Benefit and XBRL-relevant Research
- Decision Processes: Search Strategy
- Decision Processes: Effort
- Decision Quality
- Decision Efficiency
- Methods
- Design
- Financial Statement Analysis Task
- Technology Manipulation
- PDF Condition
- XBRL Condition
- Knowledge Pre- and Post-tests
- Technology Training
- Financial Statement Analysis Training
- Decision Strategies and Processes
- Measures
- Dependent Process Measures: Search Strategy and Effort
- Dependent Measures of Decision Quality: Accuracy and Integration
- Dependent efficiency measures
- Analysis and Models
- Descriptive Statistics, Attrition, and Normality
- Correlations and Construct Validity
- Manipulation Check Results
- Planned and Realized Statistical Power
- GLM Results and Main-effect Means
- Decision Processes
- Efficiency
- Additional Analyses: Knowledge
- Additional Analyses: Demographics
- Summary
- Discussion
- Implications and Alternative Explanations of Results
- Summary of Results
- Summary of Non-results and Contrary Results
- Limitations
- Contributions
- Future Research
- Professional Affiliation Bias among CPAs and Attorneys at Publicly Traded US Firms
- Background and Hypotheses.
- Attraction-Selection-Attrition Theory
- Decision Bias Literature
- Research Methods
- Sample Size and Selection
- Research Design
- Response Rate and Descriptive Statistics
- Main Effects
- Interaction Effects
- Contrast Effects
- AUDIT Contrasts
- TAX Contrasts
- MERGERS Contrasts
- TRADE Contrasts
- LITIGATE Contrasts
- Appendix 1. CPA Firm Version of Research Instrument
- Appendix 2. LAW Firm Version of Research Instrument
- Appendix 3. CPA/LAW Firm Version of Research Instrument
- Index.
- Notes:
- Includes index.
- Print version record.
- ISBN:
- 9781838673475
- 1838673474
- 9781838673451
- 1838673458
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