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Advances in Accounting Behavioral Research: Advances in Accounting Behavioral Research

Autor Vicky Arnold
en Limba Engleză Hardback – 29 sep 2003
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.
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Specificații

ISBN-13: 9780762310470
ISBN-10: 0762310472
Pagini: 220
Dimensiuni: 155 x 234 x 356 mm
Greutate: 0.49 kg
Ediția:New.
Editura: Emerald Publishing
Seria Advances in Accounting Behavioral Research


Cuprins

FACTORS POSITED TO INCREASE DEMAND FOR CONTINUOUS ASSURANCE
Ronald J. Daigle and James C. Lampe

USING ELECTRONIC AUDIT WORKPAPER SYSTEMS IN AUDIT PRACTICE: TASK ANALYSIS, LEARNING, AND RESISTANCE
Jean C. Bedard, Michael L. Ettredge and Karla M. Johnstone

LIMITED ATTENTION AND INDIVIDUALS’ INVESTMENT DECISIONS: EXPERIMENTAL EVIDENCE
Bryan K. Church and Kirsten Ely

UNETHICAL FINANCIAL DECISION-MAKING: PERSONAL GAIN VS. CONCERN FOR OTHERS
Frank Collins, Oscar J. Holzmann, Suzanne H. Lowensohn, and Michael K. Shaub

EFFECTS OF INFORMATION LOAD AND COGNITIVE STYLE ON INFORMATION SEARCH STRATEGIES
Charles F. Kelliher and Lois S. Mahoney

AN ASSESSMENT OF THE CONTRIBUTION OF STRESS AROUSAL TO THE BEYOND THE ROLE STRESS MODEL
Kenneth J. Smith, Jeanette A. Davy and George S. Everly, Jr.

BUDGETARY FAIRNESS, SUPERVISORY TRUST, AND THE PROPENSITY TO CREATE BUDGETARY SLACK: TESTING A SOCIAL EXCHANGE MODEL IN A GOVERNMENT BUDGETING CONTEXT
A. Blair Staley and Nace R. Magner

THE QUESTION OF DISCLOSURE: PROVIDING A TOOL FOR EVALUATING MANAGEMENTS’ DISCUSSION AND ANALYSIS
Lori Holder-Webb