Pubbl/distr/stampa	[Place of publication not identified] : , : Emerald Publishing Limited, , 2017
Descrizione fisica	1 online resource (143 pages)
Disciplina	670
Collana	Journal of Manufacturing Technology Management
Soggetto topico	Manufacturing processes
Soggetto genere / forma	Electronic books.
ISBN	1-78714-705-3
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Record Nr.	UNINA-9910511458403321

Pubbl/distr/stampa	Bradford : , : Emerald Publishing Limited, , [2018]
Descrizione fisica	1 online resource (153 pages)
Disciplina	658
Soggetto topico	Industrial management
Soggetto genere / forma	Electronic books.
ISBN	1-78756-754-0
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Record Nr.	UNINA-9910480976703321

Pubbl/distr/stampa	Bingley, UK : , : Emerald Publishing Limited, , [2020]
Descrizione fisica	1 online resource (177 pages)
Disciplina	657.072
Collana	Advances in accounting behavioral research
Soggetto topico	Accounting - Research Management - Research
Soggetto genere / forma	Electronic books.
ISBN	1-83867-401-2
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Record Nr.	UNINA-9910493227103321

Edizione	[First edition.]
Pubbl/distr/stampa	Bingley, UK : , : Emerald Publishing Limited, , [2019]
Descrizione fisica	1 online resource (160 pages)
Disciplina	657.019
Collana	Advances in accounting behavioral research
Soggetto topico	Accounting - Psychological aspects
Soggetto genere / forma	Electronic books.
ISBN	1-78756-545-9 1-78756-543-2
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
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.
Record Nr.	UNINA-9910480414803321