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Advances in accounting behavioral research / / edited by Khondkar E. Karim [and seven others]
| Advances in accounting behavioral research / / edited by Khondkar E. Karim [and seven others] |
| 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 |
| Bingley, UK : , : Emerald Publishing Limited, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in accounting behavioral research . Vol. 21 / / edited by Khondkar E. Karim
| Advances in accounting behavioral research . Vol. 21 / / edited by Khondkar E. Karim |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | London, England : , : 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
Business & Economics - General Finance & accounting |
| ISBN |
1-78756-545-9
1-78756-543-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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. |
| Record Nr. | UNINA-9910793390503321 |
| London, England : , : Emerald Publishing Limited, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in accounting behavioral research . Vol. 21 / / edited by Khondkar E. Karim
| Advances in accounting behavioral research . Vol. 21 / / edited by Khondkar E. Karim |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | London, England : , : 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
Business & Economics - General Finance & accounting |
| ISBN |
1-78756-545-9
1-78756-543-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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. |
| Record Nr. | UNINA-9910818412603321 |
| London, England : , : Emerald Publishing Limited, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in accounting behavioral research / / edited by Khondkar E. Karim [and six others]
| Advances in accounting behavioral research / / edited by Khondkar E. Karim [and six others] |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2016 |
| Descrizione fisica | 1 online resource (165 pages) |
| Disciplina | 657.019 |
| Collana | Advances in Accounting Behavioral Research |
| Soggetto topico |
Accounting - Psychological aspects - Research
Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-78560-977-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910153236903321 |
| Bingley, England : , : Emerald, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in accounting behavioral research . Vol. 19 [[electronic resource] /] / edited by Khondar E. Karim, associate editors Timothy Fogarty [et. al]
| Advances in accounting behavioral research . Vol. 19 [[electronic resource] /] / edited by Khondar E. Karim, associate editors Timothy Fogarty [et. al] |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2016 |
| Descrizione fisica | 1 online resource (165 pages) |
| Disciplina | 657.019 |
| Altri autori (Persone) |
KarimKhondkar E. <1961->
FogartyTimothy |
| Collana | Advances in accounting behavioral research |
| Soggetto topico |
Business & Economics - Accounting - Financial
Accounting Finance & accounting Accounting - Psychological aspects |
| ISBN | 1-78560-977-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | An analysis of the research contributions of advances in accounting behavioral research: 1998-2012 / Daryl M. Guffey -- The new normal? enhanced psychological well-being from public accounting: mitigating conflict with flexibility and role clarity / Ambrose Jones, III, Cynthia P. Guthrie -- Are investors influenced by accounting presentation format and announcement prominence of special items? / Lei Dong, Bernard Wong-On-Wing, Gladie Lui -- Accounting guidance flexibility, auditors' ethical characteristics, and blame / Robert M.cornell, Rick C.warne -- An empirical examination of psychological climate and internal disclosure policy compliance / Randall Young. |
| Record Nr. | UNINA-9910798941803321 |
| Bingley, England : , : Emerald, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in accounting behavioral research . Vol. 19 / / edited by Khondar E. Karim, associate editors Timothy Fogarty [et. al]
| Advances in accounting behavioral research . Vol. 19 / / edited by Khondar E. Karim, associate editors Timothy Fogarty [et. al] |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2016 |
| Descrizione fisica | 1 online resource (165 pages) |
| Disciplina | 657.019 |
| Altri autori (Persone) |
KarimKhondkar E. <1961->
FogartyTimothy |
| Collana | Advances in accounting behavioral research |
| Soggetto topico |
Business & Economics - Accounting - Financial
Accounting Finance & accounting Accounting - Psychological aspects |
| ISBN | 1-78560-977-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | An analysis of the research contributions of advances in accounting behavioral research: 1998-2012 / Daryl M. Guffey -- The new normal? enhanced psychological well-being from public accounting: mitigating conflict with flexibility and role clarity / Ambrose Jones, III, Cynthia P. Guthrie -- Are investors influenced by accounting presentation format and announcement prominence of special items? / Lei Dong, Bernard Wong-On-Wing, Gladie Lui -- Accounting guidance flexibility, auditors' ethical characteristics, and blame / Robert M.cornell, Rick C.warne -- An empirical examination of psychological climate and internal disclosure policy compliance / Randall Young. |
| Record Nr. | UNINA-9910823330903321 |
| Bingley, England : , : Emerald, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Judgment and decision-making research in accounting and auditing / Robert H. Ashton and Alison Hubbard Ashton
| Judgment and decision-making research in accounting and auditing / Robert H. Ashton and Alison Hubbard Ashton |
| Autore | Judgment And decision-Making Research in Accounting And Auditing |
| Pubbl/distr/stampa | Cambridge, : Cambridge University press, 1995 |
| Descrizione fisica | xvi, 294 p. ; 23 cm |
| Disciplina | 657.019 |
| Collana | Cambridge series on judgment and decision making |
| ISBN | 0-521-41844-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-990002881550403321 |
Judgment And decision-Making Research in Accounting And Auditing
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| Cambridge, : Cambridge University press, 1995 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||