1.

Record Nr.

UNINA9910793390503321

Titolo

Advances in accounting behavioral research . Vol. 21 / / edited by Khondkar E. Karim

Pubbl/distr/stampa

London, England : , : 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

Business & Economics - General

Finance & accounting

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Includes index.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

Prelims -- The effect of mutual monitoring and need for achievement on budgetary slack in a team-based environment -- An empirical assessment of employee vs independent contractor status in taxation and the effects of judges' gender, political affiliation, and industry on those decisions -- Are non-professional investors' attitudes toward earnings management consistent with their investing behavior? -- Do 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 -- Stories vs statistics: the impact of anecdotal data on managerial decision making -- Index.

Sommario/riassunto

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.