Advances in accounting behavioural research. Vol. 16 / edited by Donna Bobek Schmitt.

Format:

Book

Contributor:

Schmitt, Donna Bobek.

Series:

Advances in Accounting Behavioral Research

Advances in accounting behavioral research, 1475-1488

Language:

English

Subjects (All):

Accounting--Psychological aspects--Research.

Accounting.

Accounting--Moral and ethical aspects.

Physical Description:

1 online resource (279 p.)

Edition:

1st ed.

Place of Publication:

Bingley, U.K. : Emerald, 2013.

Language Note:

English

Summary:

Volume 16 exemplifies this focus by including nine different chapters spanning topics such as auditor liability, ethical decision-making of accounting professionals, taxpayers' perceptions of tax policy, and the effect of auditor changes on commercial lenders' decision-making. The first three chapters focus on liability effects of accounting information: the effect of web disclosure of environmental information on liability assessments, the effect of identifying and investigating fraud risks on assessments of auditor liability, and the effect of offshoring audit tasks on assessments of auditor liability. The next four chapters relate to ethical aspects of judgment and decision-making: the influence of peer honesty in a managerial accounting setting, the influence of individual characteristics in a financial accounting setting, the influence of moral reasoning in a tax setting, and the relationship between political ideology and moral reasoning of accounting professionals. The next chapter investigates taxpayers' perceptions related to innocent spouse provisions and the final chapter considers the role of auditor changes on commercial lenders' decisions to extend credit.

Contents:

Does web disclosure of environmental information affect litigation awards? / Jason Chen, Vicky Arnold, Steve G. Sutton

The relative effects of identifying versus investigating fraud risks on evaluators' assessments of auditor liability / Andrew Reffett

The effects of offshoring audit tasks on jurors evaluations of damage awards against auditors / Brian Daugherty, Denise Dickins, M.G. Fennema

How does peer honesty affect focal manager honesty in a budget reporting setting? / Michael Paz, Bernhard E. Reichert, Alex Woods

Ethical financial reporting choice : the influence of individual characteristics / Jane Cote, Claire Kamm Latham, Debra Sanders

The aggressiveness of tax professional reporting : examining the influence of moral reasoning / Cynthia Blanthorne, Hughlene A. Burton, Dann Fisher

Value preferences as antecedents of political orientation and moral reasoning of certified public accountants / Donald L. Ariail, Nicholas Emler, Mohammad J. Abdolmohammadi

Taxpayers' perceptions and gender effects on the innocent spouse equitable relief provisions / Karen Pierce, Ted D. Englebrecht, Wei-Chih Chiang

The effect of auditor dismissals and resignations on commercial lending decisions / Arnold Schneider.

Notes:

Description based upon print version of record.

Includes bibliographical references.

Print version record

ISBN:

9781781908396

1781908397

OCLC:

855894902