Advances in accounting behavioral research / edited by Khondkar E. Karim [and six others].

Format:

Book

Contributor:

Karim, Khondkar E., 1961- editor.

Series:

Advances in Accounting Behavioral Research Series

Advances in accounting behavioral research ; Volume 23

Language:

English

Subjects (All):

Accounting--Research.

Accounting.

Management--Research.

Management.

Physical Description:

1 online resource (177 pages).

Edition:

1st ed.

Place of Publication:

Bingley, UK : Emerald Publishing Limited, [2020]

Summary:

This volume of Advances in Accounting Behavioral Researchexplores the most cutting-edge research in behavioral accounting, including chapters on recruitment, organizational culture and fraud, and angel investments, among many more.

Contents:

Front Cover

ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH

Copyright

CONTENTS

LIST OF CONTRIBUTORS

Recruiting Method and Its Impact on Participant Behavior

Abstract

Introduction

Literature Review and Hypothesis Development

Incentives to Participate

Impact of Incentive on Effort

Sample Bias

Locus of Control

Prosocial Behavior

Social Desirability Response Bias

Methodology

Instruments

Results

Discussion

Notes

Acknowledgment

References

Connecting Organizational Culture to Fraud: Buffer/Conduit Theory

Theory, Literature Review, and Hypotheses

Individual Fraud Orientation

Predisposition to Commit Fraud

Susceptibility to Social Influence

Collective Fraud Orientation

OC's Current Effect on Fraud

Average Effect of Employees' Values on Fraud

Tone at the Top

The Buffer/Conduit Level

Recruitment and Training

Ambiguity of Written Rules

Channels for Expressing Ethical Concerns

Potential for Performance Goals to Compromise Ethical Behavior

Considering Ethical Values in Performance Reviews, Compensation, and Promotion Decisions

Millennials and Older Generations

Method

Sample

Instrument

Univariate Analysis

Multivariate Analysis

Conclusion

Acknowledgments

Angel Investor Value Judgments and the Effects of Accounting Disclosures*

Theoretical Review and Hypotheses

Seed Equity Investment Contexts

Angel Valuation Judgments

Effect of Accounting Choice Disclosure on Valuation Judgments

Effect of Account Risk Disclosure on Valuation Judgments

Interactive Effect of Accounting Choice Disclosure and Account Risk Disclosure.

Research Design and Methodology

Revenue Account

Analyses and Results

Manipulation Checks

Relative Influence of Nonfinancial vs Financial Models

Hypotheses Testing

Additional Analyses

Summary and Conclusions

Summary

Limitations/Future Research

Behavioral Red Flags and Loss Sizes from Asset Misappropriation: Evidence from the US

Relation to the Literature

Data

Methods

Exploratory Factor Analysis

Impact of Behavioral Red Flags

Impact of Other Variables

Robustness Checks

Accounting for Multicollinearity

Distinguishing between Employees and Managers

Different Firm Sizes

Excluding Lowest and Largest Values

Appendix 1

Appendix 2

Appendix 3

Appendix 4

Appendix 5

Appendix 6

Appendix 7

Appendix 8

Appendix 9

Appendix 10

Appendix 11

Effects of Supervisor's Personality on the Support, Abuse, and Feedback Provided to Junior Accountants

Theory and Background

Introduction to Personality Traits

Definitions of Support, Abuse, and Feedback

Effects of Supervisor Support, Abuse, and Feedback on Subordinate Performance and Turnover

Hypothesis Development

Description of the Study

Participants

Reliability

Model and Results

Career Anchors of Millennial Accountants

Literature Review

Underlying Theory

Validity of Career Anchors

Characteristics of Millennials

Career Anchors as a Tool to Manage Careers

CPAs and Career Issues

Career Anchors in Other Fields

Job Satisfaction and Organizational Commitment

Acknowledgments.

References

INDEX.

Notes:

Description based on print version record.

Description based on publisher supplied metadata and other sources.

ISBN:

1-83867-401-2

OCLC:

1175919361