Advances in accounting behavioral research / / edited by Khondkar E. Karim [and seven others]

• Record Nr.: UNINA9910480414803321
• Pubbl/distr/stampa: Bingley, UK : , : Emerald Publishing Limited, , [2019]; ©2019
• ISBN: 1-78756-545-9; 1-78756-543-2
• Edizione: [First edition.]
• Descrizione fisica: 1 online resource (160 pages)
• Collana: Advances in accounting behavioral research, , 1475-1488 ; ; Volume 21
• Disciplina: 657.019
• Soggetti: Accounting - Psychological aspects; Electronic books.
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Nota di contenuto: Front Cover -- Advances In Accounting Behavioral Research -- Copyright Page -- Contents -- About the Editor -- List of Contributors -- The Effect of Mutual Monitoring and Need for Achievement on Budgetary Slack in a Team-based Environment -- Introduction -- Theoretical Development and Hypotheses Formulation -- Mutual Monitoring as a Budgetary-control Tool in a Teamwork Environment -- Effects of Mutual Monitoring and the Personality Trait of Need for Achievement in Slack Creation -- Method -- Participants -- Experimental Procedures -- Stage 1: Trial Run Training Session -- Stage 2: Employees Pay Scheme and Treatment Conditions -- Stage 3: Work Session -- Case Study -- Manipulation Check -- Results -- Discussion and Conclusion -- Notes -- Acknowledgments -- References -- An Empirical Assessment of Employee vs Independent Contractor Status in Taxation and the Effects of Judges' Gender, Politic... -- Introduction -- Background -- Employment Classification Tax Impact -- Employer - Employee Guidelines -- Revenue Ruling 87-41 (1987-1 CB 296) -- Prior Studies -- Employee vs Independent Contractor/Methodology Literature -- Gender Literature -- Data -- Research Questions -- Methodology -- Logistic Regression Model -- Chi-square Test -- Results of the Study -- Analysis/Summary -- Limitations -- Future Research -- Notes -- References -- Appendix 1: ; Revenue Ruling 87-41 (1987-1 CB 296) -- Appendix 2: Us Tax Court Cases in Alphabetical order From 1988 to 2014 -- Appendix 3: Individual Self-Employment Taximpact Based On Hypothetical Example -- Are Non-professional Investors' Attitudes toward Earnings Management Consistent with Their Investing Behavior? -- Introduction -- Background and Hypotheses -- Earnings Management -- Investor Roles -- Hypotheses -- Method -- Design and Participants -- Independent Variables -- Dependent Variables -- Results.; Manipulation Check and Demographics -- Tests of Hypotheses -- Additional Analyses -- Status Quo and Investor Behavior (H1) -- Risk Preferences (H1) -- Additional Determinants of Investor Behavior (H2) -- Conclusion -- Notes -- Acknowledgments -- References -- Appendix -- Earnings Management Method Manipulation (within Participants) -- Operational Expense: Bear Pharmaceutical, Inc. -- Accruals Expense: Red Ranger Company -- Investor Role Manipulation (between Participants) -- Current Investor -- Prospective Investor -- Do Consulting Services Performed by Internal Auditors Influence Their Subsequent Assessments when Performing Assurance Serv... -- Introduction -- Prior-related Research and Hypothesis Development -- Prior Research -- Hypothesis Development -- Experimental Design -- Overview -- Participants -- Independent Variables -- Dependent Variable -- Results -- Manipulation Checks -- Hypothesis Testing -- Likelihood Assessments -- Classification Assessments -- Supplemental Analyses for Likelihood Assessments -- Summary and Conclusions -- Notes -- Acknowledgments -- References -- Appendix 1 -- Experimental Manipulations and Dependent Variable Measures -- Panel A: Manipulations Relating to Prior Consulting Services Provided by Internal Audit -- Panel B: Manipulations Relating to Deficiency -- Panel C: Dependent Variable Measures -- Appendix 2 -- GS Enterprises -- Strategy Evaluation When Using a Strategic Performance Measurement System: An Examination of Motivational and Cognitive Biases -- Introduction -- Literature Review and Hypotheses -- Strategic Performance Measurement Systems and Strategy Evaluation -- Self-serving Attributional Bias and an Attribution Decision Aid -- Pattern Recognition/Hypothesis Generation and a Decomposition Decision Aid -- Study 1 -- Method -- Experimental Task -- Design and Procedures -- Dependent Variables.; Participants -- Results -- Comprehension Checks -- Descriptive Statistics -- Hypothesis Tests -- Supplementary Analyses -- Study 2 -- Hypothesis Development -- Participants -- Design and Procedures -- Results -- Manipulation Checks -- Descriptive Statistics -- Test of Hypothesis 3 -- Supplementary Analyses -- Discussion -- Notes -- Acknowledgments -- References -- Appendix 1 : Attribution Decision Aid -- Appendix 2 : Decomposition Decision Aid -- Stories vs Statistics: The Impact of Anecdotal Data on Managerial Decision Making -- Introduction -- Background and Hypotheses Development -- Stories vs Statistics -- Transportation Theory -- Anecdotal Bias -- Scientific Judgment Orientation -- Research Method and Results -- Participants -- Experimental Materials -- Results -- Discussion -- Notes -- Acknowledgments -- References -- Index.
• Sommario/riassunto: Focusing on research that examines individual and organizational behavior relative to accounting, this series promotes research across all areas of behavioral accounting, and encourages the development, discussion and expansion of theories from psychology, sociology and related disciplines to better understand accounting domains..