Advances in accounting behavioral research:
This volume contains an eclectic collection of behavioral research papers that examine several very important issues. Several of the papers focus on various aspects of auditors' decisions such as professional commitment in public accounting firms, mitigating bias via group decision making, and...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Bingley, U.K.
Emerald
2003
|
| Schriftenreihe: | Advances in accounting behavioral research
|
| Schlagworte: | |
| Online-Zugang: | DE-634 DE-1043 DE-M347 DE-523 DE-91 DE-473 DE-19 DE-355 DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 DE-1046 Volltext |
| Zusammenfassung: | This volume contains an eclectic collection of behavioral research papers that examine several very important issues. Several of the papers focus on various aspects of auditors' decisions such as professional commitment in public accounting firms, mitigating bias via group decision making, and appropriately using sample information to estimate errors in governmental auditing. The decisions of other professionals that use accounting information such as commercial lenders and divisional managers are also examined. Two papers examine how accounting information impacts the behaviors of individuals within an organization under various incentive structures. Two other papers provide perspectives on overall research with one developing a classification scheme for new assurance services and the other examining factors that impact research productivity of accounting faculty members |
| Beschreibung: | 1 Online-Ressource (xv, 215 Seiten) |
| ISBN: | 9781849502313 |
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| contents | The effects of incentive structure and goal difficulty on time planning decisions within a balanced scorecard framework / Brad Tuttle, Mark J. Ullrich -- The effect of fairness in contracting on the creation of budgetary slack / Theresa Libby -- A Tobit Analysis of accounting faculty publishing productivity in Australian and New Zealand universities / Brett R. Wilkinson, Chris H. Durden, Katherine J. Wilkinson -- Classification of customized assurance services by decision makers : the case of S / Philip R. Beaulieu -- An analysis of group influences on going concern auditor judgments / Sunita S. Ahlawat, Timothy J. Fogarty -- A structural equation model of auditors professional commitment : the influence of firm size and political ideology / John T. Sweeney, Jeffrey J. Quirin, Dann G. Fisher -- Investigating error projection among state auditors : the impact of intentional and systematic misstatements / John T. Reisch, Karen S. McKenzie, Alan H. Friedberg -- How does negative source credibility affect commercial lenders decisions? / Philip R. Beaulieu, Andrew J. Rosman -- Earnings management and framing : the specific case of obsolete inventory / Marybeth M. Murphy, Joanne P. Healy |
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| spelling | Advances in accounting behavioral research Bingley, U.K. Emerald 2003 1 Online-Ressource (xv, 215 Seiten) c rdamedia cr rdacarrier The effects of incentive structure and goal difficulty on time planning decisions within a balanced scorecard framework / Brad Tuttle, Mark J. Ullrich -- The effect of fairness in contracting on the creation of budgetary slack / Theresa Libby -- A Tobit Analysis of accounting faculty publishing productivity in Australian and New Zealand universities / Brett R. Wilkinson, Chris H. Durden, Katherine J. Wilkinson -- Classification of customized assurance services by decision makers : the case of S / Philip R. Beaulieu -- An analysis of group influences on going concern auditor judgments / Sunita S. Ahlawat, Timothy J. Fogarty -- A structural equation model of auditors professional commitment : the influence of firm size and political ideology / John T. Sweeney, Jeffrey J. Quirin, Dann G. Fisher -- Investigating error projection among state auditors : the impact of intentional and systematic misstatements / John T. Reisch, Karen S. McKenzie, Alan H. Friedberg -- How does negative source credibility affect commercial lenders decisions? / Philip R. Beaulieu, Andrew J. Rosman -- Earnings management and framing : the specific case of obsolete inventory / Marybeth M. Murphy, Joanne P. Healy This volume contains an eclectic collection of behavioral research papers that examine several very important issues. Several of the papers focus on various aspects of auditors' decisions such as professional commitment in public accounting firms, mitigating bias via group decision making, and appropriately using sample information to estimate errors in governmental auditing. The decisions of other professionals that use accounting information such as commercial lenders and divisional managers are also examined. Two papers examine how accounting information impacts the behaviors of individuals within an organization under various incentive structures. Two other papers provide perspectives on overall research with one developing a classification scheme for new assurance services and the other examining factors that impact research productivity of accounting faculty members Accounting Business & Economics Accounting Organizational theory & behaviour Social Science General Accounting Psychological aspects Research Arnold, Vicky Sonstige oth https://www.emerald.com/insight/publication/doi/10.1016/S1475-1488(2003)6 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Advances in accounting behavioral research The effects of incentive structure and goal difficulty on time planning decisions within a balanced scorecard framework / Brad Tuttle, Mark J. Ullrich -- The effect of fairness in contracting on the creation of budgetary slack / Theresa Libby -- A Tobit Analysis of accounting faculty publishing productivity in Australian and New Zealand universities / Brett R. Wilkinson, Chris H. Durden, Katherine J. Wilkinson -- Classification of customized assurance services by decision makers : the case of S / Philip R. Beaulieu -- An analysis of group influences on going concern auditor judgments / Sunita S. Ahlawat, Timothy J. Fogarty -- A structural equation model of auditors professional commitment : the influence of firm size and political ideology / John T. Sweeney, Jeffrey J. Quirin, Dann G. Fisher -- Investigating error projection among state auditors : the impact of intentional and systematic misstatements / John T. Reisch, Karen S. McKenzie, Alan H. Friedberg -- How does negative source credibility affect commercial lenders decisions? / Philip R. Beaulieu, Andrew J. Rosman -- Earnings management and framing : the specific case of obsolete inventory / Marybeth M. Murphy, Joanne P. Healy Accounting Business & Economics Accounting Organizational theory & behaviour Social Science General Accounting Psychological aspects Research |
| title | Advances in accounting behavioral research |
| title_auth | Advances in accounting behavioral research |
| title_exact_search | Advances in accounting behavioral research |
| title_exact_search_txtP | Advances in accounting behavioral research |
| title_full | Advances in accounting behavioral research |
| title_fullStr | Advances in accounting behavioral research |
| title_full_unstemmed | Advances in accounting behavioral research |
| title_short | Advances in accounting behavioral research |
| title_sort | advances in accounting behavioral research |
| topic | Accounting Business & Economics Accounting Organizational theory & behaviour Social Science General Accounting Psychological aspects Research |
| topic_facet | Accounting Business & Economics Organizational theory & behaviour Social Science Accounting Psychological aspects Research |
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