Advances in accounting behavioral research / edited by Dr. Khondkar E. Karim.

Format:

Book

Author/Creator:

Karim, Khondkar E., 1961- author.

Series:

Advances in Accounting Behavioral Research

Advances in Accounting Behavioral Research ; v.25

Language:

English

Subjects (All):

Economics--Psychological aspects.

Economics.

Accounting--Marketing.

Accounting.

Physical Description:

1 online resource (297 pages)

Place of Publication:

Bingley, UK : Emerald Publishing Limited, [2022]

Summary:

Focusing on research that examines both individual and organizational behavior relative to accounting, Volume 25 of Advances in Accounting Behavioral Research uncovers emerging theories, methods and applications.

Contents:

Cover

ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH

Copyight

CONTENTS

LIST OF CONTRIBUTORS

Towards an Understanding of the Dark Triad, Ethical Fading, and Ethicality of Behavior

Abstract

Introduction

Background and Hypotheses

Ethical Fading

The Dark Triad

Machiavellianism

Narcissism

Psychopathy

Methods

Research Setting and Materials

Participants

Results

Measurement Variables

Analyses

Supplemental Analyses

Discussion and Conclusions

Limitations and Areas for Future Research

Acknowledgments

Notes

References

The Effects of CSR Reputation and CSR Crisis Response Strategy on Investor Judgments

Literature Review and Hypotheses Development

Literature Review

CSR Reputation in CSR Crisis Situations

CSR Crisis Response Strategies

Method

Design

Procedure

Manipulation Checks

Analysis of Investment Judgments

Analysis of Investor Skepticism

Mediation Analysis

Additional Analysis

Conclusion

Manipulation of CSR Reputation

Corporate Social Responsibility Performance

Great Ocean, Inc. Corporate Social Responsibility Report 2016 (Manipulation: Good)

Overall

Community

Employees

Environment

Governance

Great Ocean, Inc. Corporate Social Responsibility Report 2016 (Manipulation: Bad)

Manipulation of CSR Response Strategy

Great Ocean's' Response

Great Ocean Responds to Consumer Data Privacy Breach (Manipulation: Rebuild)

Great Ocean Responds to Consumer Data Privacy Breach (Manipulation: Deny)

Auditors' Engagement Team Commitment and Its Effect on Team Citizenship Behavior

Abstract.

Introduction

Background, Theory, and Hypotheses

Auditors' Multiple Commitments

Auditors' Firm Commitment

Auditors' Commitments to Other Targets

Prior Organizational Research on Employees' Team Commitment

Social Exchange Theory and the Target Similarity Model

Sample

Variable Measurement

Additional Analyses

Discussion and Conclusion

Perceived Team Fairness

Perceived Team Support

Team Commitment

Team Citizenship Behavior

How Mood and Cues Regarding Information Subjectivity Influence Investor Effort to Process Financial Information

Background and Hypothesis Development

Mood as Information

Mood, Subjectivity Cues, and Effort to Process Financial Information

Experimental Method

Experimental Design and Procedure

Measures of Effort to Process Financial Information

H1: Mood, Subjectivity Cues, and Effort Duration

H1: Mood, Subjectivity Cues, and Effort Intensity

H1: Mood, Subjectivity Cues, and Overall Effort

Additional Analyses - Distinguishing Effort From Knowledge

Summary of Results

Additional Information

Gross Profit Estimates

Task Complexity, Analyst Expertise and Accuracy of Earnings Forecasts

Theory and Hypotheses

Research Method

Analysts' Expertise

Task Complexity

Specification of Variables

Independent Variables

General Experience (Rgenexp)

Industry Specialization (Rspec)

Dependent Variable

Forecast Accuracy (Raccuracy)

Control Variables

Prior Period Forecast Accuracy (Rlagaccuracy)

Age of Forecast (Rdayage)

Firm Following (Rfirmfollow)

Forecast Frequency (Rfrequency).

Brokerage House Size (Rbrokersize)

Data Analyses

Sample Selection and Descriptive Statistics

Hypotheses Testing

Sensitivity Analyses

Supplemental Firm Complexity Measures

Analysts' Forecast Dispersion

Coefficient of Variation for Sales

Supplemental Expertise Measure

Firm-Specific Experience

Supplemental Results

Conclusions

Pick a Number Between 0 and 100: An Examination of Percentage-Based Scales

Background and Research Question

Participants and Task

Variables

Difference in Means and Variance

Normality of the Distribution

Frequency of Response

Selection of Scale Points

Anchoring on Labels

Discussion

Determinants of Distribution Decisions by Nonvested Employees: Does Employer's Pension Funding Matter?

Background

DB Pension Participant Vesting

Institutional Background of LSW Choices of Nonvested Employees at IMRF

LSW Choices of Nonvested Employees

Lump Sum Withdrawals Literature

Retirement Savings Leakage

Hypotheses Development

Pension Funding

Reciprocal Service

Controls: Employee Determinants

Controls: Plan and Employment Determinants

Research Design

Sample and Data

Methodology

Summary Statistics

Endogeneity and Instrumental Variable Approach

Multivariate Analysis

Sensitivity Tests

Contribution

Limitations and Future Research

Differential Impact of CSR Disclosures: The Role of Information Source and Financial Performance

Background and Hypotheses Development

Information Source

Financial Performance and Management Incentive.

Research Method and Design

Design, Task, and Procedure

Dependent Variables

Hypotheses Tests

Effect of Information Source on Management Credibility Judgments

Effect of Information Source on Investment Decisions

The Mediating Effect of Management Credibility on Investment Decisions

Supplementary Analysis

With CSR Versus No CSR

Implications, Limitations, and Future Research

Panel A: CSR Disclosure by the Company

Panel B: CSR Disclosure by the Business Press

The "Who" in Behavioral Accounting Research: Implications for Academic Research

Background: Changes in the Population of Accountants

Gender Differences

Country of Origin7

Generational Differences

Generational Differences in Intrinsic and Extrinsic Rewards

Generational Differences in Teamwork and Collaboration

Generational Differences in Technology Use and Comfort

An Experimental Investigation of the Gift-Exchange Model in a Multitask Environment With Managerial Reporting

Conditions

Procedures

Parameters

Subjects

Descriptive Statistics

Hypothesis Testing

Supplemental Analysis

Do You See What I See? The Effects of Dissenting Opinion on Information Acquisition and Decision Quality: An Eye-Tracking Study

Literature Review and Hypothesis Development

Dual-Process Theory, Information Search, and Decisions

Motivated Reasoning and Information Search

Dissent and Information Search

Hypothesis Development

Research Methods

Experimental Procedure.

Independent Variables

Randomization Check

Manipulation Check

Discussion and Summary

Limitations

Future Research

Note

INDEX.

Notes:

Description based on print version record.

Other Format:

Print version: Karim, Khondkar E. Advances in Accounting Behavioral Research

ISBN:

9781803828015