Advances in Accounting Behavioral Research

Khondkar E. Karim

Emerald

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9781800710139

20 January 2021

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9781800710122

20 January 2021

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9781800710146

20 January 2021

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Description
Contents
About

Advances in Accounting Behavioral Research is a publication of emerging theory, methods, and practical applications for behavioral research within accounting and auditing. It is dedicated to promoting peer-reviewed research that spans all facets of accounting behavioral research, including but not limited to: applied psychology, sociology, management science, ethics, and economics. In so doing, it provides a unique, interdisciplinary forum for the discussion, development, and expansion of theories within these related subjects.

This 24th volume features five papers from experts writing on accountability pressure and budgetary slack, whistle-blowing, limited attention, audit quality and auditor responsibility, and psychological contracts. Working on both the individual and organizational level, it is essential reading for accounting students and educators, with valuable insights on practice for those working in the field.

Chapter 1. The Effect of Accountability Pressure and Perceived Levels of Honesty on Budgetary Slack Creation; Vincent K. Chong, Michele K. C. Leong and David R. WoodliffChapter 2. The Effects of Machiavellianism and Ethical Environment on Whistle-blowing across Low and High Moral Intensity; Derek Dalton Chapter 3. Limited Attention, Analyst Forecasts, and Price Discovery; Rajib Hasan and Abdullah Shahid Chapter 4. The Impact of Requiring Audit Documentation on Judgments of Audit Quality and Auditor Responsibility; Casey J. McNellis, John T. Sweeney and Kenneth C. Dalton Chapter 5. Psychological Contract Research in Accounting Literature; Kristie M. Young, William W. Stammerjohan, Rebecca J. Bennett and Andrea R. Drake

Dr. Khondkar E. Karim is a Professor of Accounting and Chair at Manning School of Business, UMass Lowell. He earned his B. Com (Hons) from University of Dhaka, his M. Com from University of Dhaka, his MSA from Eastern Michigan University, and his DBA from Mississippi State University. He is also a Certified Public Accountant.

Dr. Karim is interested in doing research in Financial Accounting, market based accounting, behavioral accounting, judgment decision making, content analysis, impact of regulatory changes on accounting numbers, audit pricing, audit quality, and cost management. His research has been published in Accounting Organizations and Society (AOS), Behavioral Research in Accounting (BRIA), Journal of Corporate Finance, Accounting Horizons, Journal of Accounting Auditing and Finance, Journal of Accounting and Public Policy, Managerial Auditing Journal, Review of Quantitative Finance and Accounting, Applied Financial Economics, and Advances in Accounting Behavioral Research.