Advances in Accounting Behavioral Research

Vicky Arnold
Emerald
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Hardback
9780762309535
03 September 2002
£97.99
  • Description
  • Contents
The world of accounting is subject to the vagaries of human nature just like any other profession. These papers represent research into the behavioural aspects and leadership challenges facing those working in the profession in 21st century.

List of Contributors. Reviewer acknowledgments. Editor's comments. Editorial policy and submission guidelines. The impact of digital technology on accounting behavioral research. Contingent economic rents: Insidious threats to audit independence. Auditors' memory for documented evidence. Outcome information and the evaluation of auditor performance: The role of evidence recall, interpretation and weighting. The effects of cognitive load on decision aid users. Morality vs. ideology: Implications for accounting ethics research. The effect of product and process complexity on participative leadership style. The effects of budget emphasis, participation and organizational commitment on job satisfaction: Evidence from the financial services sector. The effects of red-flag items, unfavorable projection errors, and time pressure on tax preparers' aggressiveness. The Keirsey Temperament Sorter: Investigating the impact of personality traits in accounting.