Advances in Accounting Behavioral Research

Khondkar E. Karim

Emerald

This book can be opened with

Hardback

9781787565449

21 November 2018

$134.99

eBook (PDF)

9781787565432

21 November 2018

$134.99

eBook (ePub)

9781787565456

21 November 2018

$134.99

Note on our eBooks and Audiobooks: you can read our eBooks (ePUB or PDF) and listen to audiobooks on the free Emerald Books app on iOS, Android, and desktop. Or read and listen on Emerald's online reader (ePUB eBooks and audiobooks only). To purchase a digital book you will need to create an account if you don’t already have one. After purchasing you will receive instructions on how to get started.

Description
Contents
Reviews
About

Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.

Focusing on research that examines both individual and organizational behavior relative to accounting, the series provides a unique opportunity for the exchange of peer reviewed knowledge across all areas of accounting behavioral research and the development, discussion and expansion of theories from psychology, sociology and related disciplines.

Advances in Accounting Behavioral Research encourages research that tests theory, explains theory, and develops theory that can be applied to better understand accounting domains. Accordingly, reviews of established theory and how that theory has and could be used in accounting are also strongly encouraged.

Coverage includes, but is not restricted to:

Individual judgement/decision making
Group decision making
Organizational behavior
Inter-organizational relationships
Technology integration
Strategic management/organizational theory
Theory development
Theory review

This volume includes chapters on emerging theory, methods, and applications towards behavioral research in accounting and audit.

1. The Effect of Mutual Monitoring and Need for Achievement on Budgetary Slack in a Team-Based Environment; Vincent K Chong 2. An Empirical Assessment of Employee vs. Independent Contractor Status in Taxation and the Effects of Judge's Gender, Political Affiliation, and Industry on those Decisions; Ted D. Englebrecht 3. Are Non-Professional Investors' Attitudes toward Earnings Management Consistent with Their Investing Behavior?; Caroline O. Ford, Bradley E. Lail and Velina Popova 4. Do Consulting Services Performed by Internal Auditors Influence Their Subsequent Assessments When Performing Assurance Services?; Audrey A. Gramling, Arnold Shenider and Lori Shefchik Bhaskar 5. Strategy Evaluation When Using a Strategic Performance Measurement System: An Examination of Motivational and Cognitive Biases; Lan Guo, Theresa Libby, Bernard Wong-On-Wing and Dan Yang 6. Stories vs. Statistics: The Impact of Anecdotal Data on Managerial Decision Making; James Wainberg

Six articles in this volume cover the effect of mutual monitoring and need for achievement on budgetary slack in a team-based environment; an empirical assessment of employee versus independent contractor status in taxation and the effect of judges' gender, political affiliation and industry on those decisions; whether non-professional investors' attitudes toward earnings management are consistent with their investing behavior; whether consulting services performed by internal auditors influence their subsequent assessments when performing assurance services; strategy evaluation when using a strategic performance measurement system: an examination of motivational and cognitive biases; and stories versus statistics: the impact of anecdotal data on managerial decision making.
- Annotation ©2019

Khondkar E. Karim, DBA, CPA is Professor of Accounting and Chair at the University of Massachusetts-Lowell. His research focuses on financial markets and reporting, judgment and decision making, accounting education, SOX compliance, impact of regulatory changes on accounting numbers, management accounting, and cost management. His research has resulted in over 80 published articles in various journal's including Accounting Organizations and Society (AOS), Behavioral Research in Accounting (BRIA), Accounting Horizons, Journal of Corporate Finance, International Journal of Auditing, CPA Journal, International Journal of Finance, Advances in Accounting, Advances in Quantitative Analysis of Finance and Accounting, and other peer reviewed publications.