Advances in accounting behavioural research, Vol. 16:
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Bingley, U.K.
Emerald
2013
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | 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 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 |
| Beschreibung: | 1 Online-Ressource (xv, 262 pages) |
| ISBN: | 9781781908396 1781908397 |
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| 500 | |a 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 | ||
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| id | DE-604.BV042743033 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:08:38Z |
| institution | BVB |
| isbn | 9781781908396 1781908397 |
| language | English |
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| physical | 1 Online-Ressource (xv, 262 pages) |
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| publisher | Emerald |
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| spelling | Advances in accounting behavioural research, Vol. 16 edited by Donna Bobek Schmitt Bingley, U.K. Emerald 2013 1 Online-Ressource (xv, 262 pages) txt rdacontent c rdamedia cr rdacarrier 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 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 Business & Economics / Accounting / General bisacsh Accounting bicssc Finance & accounting bicssc BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting / Moral and ethical aspects fast Accounting / Psychological aspects / Research fast Gestion d'entreprises eclas Ethik Psychologie Wirtschaft Accounting Psychological aspects Research Accounting Moral and ethical aspects Schmitt, Donna Bobek Sonstige oth http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=631029 Aggregator Volltext |
| spellingShingle | Advances in accounting behavioural research, Vol. 16 Business & Economics / Accounting / General bisacsh Accounting bicssc Finance & accounting bicssc BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting / Moral and ethical aspects fast Accounting / Psychological aspects / Research fast Gestion d'entreprises eclas Ethik Psychologie Wirtschaft Accounting Psychological aspects Research Accounting Moral and ethical aspects |
| title | Advances in accounting behavioural research, Vol. 16 |
| title_auth | Advances in accounting behavioural research, Vol. 16 |
| title_exact_search | Advances in accounting behavioural research, Vol. 16 |
| title_full | Advances in accounting behavioural research, Vol. 16 edited by Donna Bobek Schmitt |
| title_fullStr | Advances in accounting behavioural research, Vol. 16 edited by Donna Bobek Schmitt |
| title_full_unstemmed | Advances in accounting behavioural research, Vol. 16 edited by Donna Bobek Schmitt |
| title_short | Advances in accounting behavioural research, Vol. 16 |
| title_sort | advances in accounting behavioural research vol 16 |
| topic | Business & Economics / Accounting / General bisacsh Accounting bicssc Finance & accounting bicssc BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting / Moral and ethical aspects fast Accounting / Psychological aspects / Research fast Gestion d'entreprises eclas Ethik Psychologie Wirtschaft Accounting Psychological aspects Research Accounting Moral and ethical aspects |
| topic_facet | Business & Economics / Accounting / General Accounting Finance & accounting BUSINESS & ECONOMICS / Accounting / Financial Accounting / Moral and ethical aspects Accounting / Psychological aspects / Research Gestion d'entreprises Ethik Psychologie Wirtschaft Accounting Psychological aspects Research Accounting Moral and ethical aspects |
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