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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
Opac: Controlla la disponibilità qui
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
Opac: Controlla la disponibilità qui
Advances in accounting behavioral research . 22 / / edited by Khondkar E. Karim
Advances in accounting behavioral research . 22 / / edited by Khondkar E. Karim
Pubbl/distr/stampa Bingley, England : , : Emerald Publishing, , [2019]
Descrizione fisica 1 online resource (165 pages)
Disciplina 657
Collana Advances in accounting behavioral research
Soggetto topico Accounting - Psychological aspects
Business & Economics - Accounting - General
Accounting
ISBN 1-83867-347-4
1-83867-345-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910793611603321
Bingley, England : , : Emerald Publishing, , [2019]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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 9781787565456
1787565459
9781787565432
1787565432
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-9911099934203321
London, England : , : Emerald Publishing Limited, , [2019]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Advances in accounting behavioral research . 22 / / edited by Khondkar E. Karim
Advances in accounting behavioral research . 22 / / edited by Khondkar E. Karim
Edizione [1st ed.]
Pubbl/distr/stampa Bingley, England : , : Emerald Publishing, , [2019]
Descrizione fisica 1 online resource (165 pages)
Disciplina 657
Collana Advances in accounting behavioral research
Soggetto topico Accounting - Psychological aspects
Business & Economics - Accounting - General
Accounting
ISBN 9781838673475
1838673474
9781838673451
1838673458
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Front Cover -- Advances in Accounting Behavioral Research -- Copyright Page -- Contents -- List of Contributors -- Framing Tax Audit Risks: The Role of Temporal Framing and Perceived Fairness -- Introduction -- Review of the Literature -- Detection Risk and Taxpayer Compliance -- Perceived Fairness of the Tax System and Taxpayer Compliance -- CLT and Taxpayer Compliance -- Hypotheses Development -- Method -- Respondents and Design -- Task -- Independent Variables -- Dependent Variable -- Demographics and Other Variables -- Pretest of Risk Perception -- Results -- Tax Compliance -- Supplementary Analysis -- Conclusion -- Notes -- References -- Experimental Evidence on the Efficacy of Current Approaches to Increase Use Tax Compliance -- Introduction -- Background and Hypotheses Development -- E-Commerce and Sales and Use Taxes -- Tax Compliance -- Hypotheses -- Research Method -- Experimental Design -- Participants -- Results -- Conclusion -- Notes -- Acknowledgments -- References -- Interpersonal Affect, Accountability and Experience in Auditor Fraud Risk Judgments and the Processing of Fraud Cues -- Introduction -- Related Literature -- Hypothesis Development -- Accountability and Experience as Moderators -- Affect and Evidence Evaluation -- Method -- Participants -- Procedure -- Independent Variables -- Dependent Variable -- Fraud Evidence Statements -- Pretest -- Results -- Demographics -- Manipulation Checks -- Overall Judgment -- Fraud Statement Assessments -- Conclusions -- Limitations and Future Directions -- Notes -- Acknowledgments -- References -- Investor Uncertainty Judgments and Perceptions of Analyst Herding: The Role of Motivated Reasoning -- Introduction -- Background Research -- Hypothesis Development -- Temporal Order of Analyst Forecasts and Investors' Uncertainty.
Motivated Skepticism and the Preference-consistency of Analyst Forecasts -- Experimental Design and Method -- Participants -- Case Materials and Procedures -- Independent Variables -- Dependent Measures -- Process Measures -- Results -- Manipulation Checks -- Tests of Hypotheses -- Test of H1 -- Test of H2 -- Conclusion -- Notes -- Acknowledgments -- References -- Can XBRL Improve the Decision Processes and Decision Quality of Novices' Financial Analysis? -- Introduction -- Theory and Hypotheses -- Cognitive Cost-Benefit and XBRL-relevant Research -- Decision Processes: Search Strategy -- Decision Processes: Effort -- Decision Quality -- Decision Efficiency -- Methods -- Design -- Participants -- Financial Statement Analysis Task -- Technology Manipulation -- PDF Condition -- XBRL Condition -- Procedure -- Knowledge Pre- and Post-tests -- Technology Training -- Financial Statement Analysis Training -- Decision Strategies and Processes -- Measures -- Dependent Process Measures: Search Strategy and Effort -- Dependent Measures of Decision Quality: Accuracy and Integration -- Dependent efficiency measures -- Analysis and Models -- Results -- Descriptive Statistics, Attrition, and Normality -- Correlations and Construct Validity -- Manipulation Check Results -- Planned and Realized Statistical Power -- GLM Results and Main-effect Means -- Decision Processes -- Decision Quality -- Efficiency -- Additional Analyses: Knowledge -- Additional Analyses: Demographics -- Summary -- Discussion -- Implications and Alternative Explanations of Results -- Summary of Results -- Summary of Non-results and Contrary Results -- Limitations -- Contributions -- Future Research -- Conclusion -- Notes -- References -- Professional Affiliation Bias among CPAs and Attorneys at Publicly Traded US Firms -- Introduction -- Background and Hypotheses.
Attraction-Selection-Attrition Theory -- Decision Bias Literature -- Hypotheses -- Research Methods -- Sample Size and Selection -- Research Design -- Results -- Response Rate and Descriptive Statistics -- Main Effects -- Interaction Effects -- Contrast Effects -- AUDIT Contrasts -- TAX Contrasts -- MERGERS Contrasts -- TRADE Contrasts -- LITIGATE Contrasts -- Conclusion -- Summary -- Limitations -- Future Research -- References -- Appendix 1. CPA Firm Version of Research Instrument -- Appendix 2. LAW Firm Version of Research Instrument -- Appendix 3. CPA/LAW Firm Version of Research Instrument -- Index.
Record Nr. UNINA-9911094630303321
Bingley, England : , : Emerald Publishing, , [2019]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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 9781787565456
1787565459
9781787565432
1787565432
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-9911143519203321
London, England : , : Emerald Publishing Limited, , [2019]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Advances in accounting behavioral research . 22 / / edited by Khondkar E. Karim
Advances in accounting behavioral research . 22 / / edited by Khondkar E. Karim
Edizione [1st ed.]
Pubbl/distr/stampa Bingley, England : , : Emerald Publishing, , [2019]
Descrizione fisica 1 online resource (165 pages)
Disciplina 657
Collana Advances in accounting behavioral research
Soggetto topico Accounting - Psychological aspects
Business & Economics - Accounting - General
Accounting
ISBN 9781838673475
1838673474
9781838673451
1838673458
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Front Cover -- Advances in Accounting Behavioral Research -- Copyright Page -- Contents -- List of Contributors -- Framing Tax Audit Risks: The Role of Temporal Framing and Perceived Fairness -- Introduction -- Review of the Literature -- Detection Risk and Taxpayer Compliance -- Perceived Fairness of the Tax System and Taxpayer Compliance -- CLT and Taxpayer Compliance -- Hypotheses Development -- Method -- Respondents and Design -- Task -- Independent Variables -- Dependent Variable -- Demographics and Other Variables -- Pretest of Risk Perception -- Results -- Tax Compliance -- Supplementary Analysis -- Conclusion -- Notes -- References -- Experimental Evidence on the Efficacy of Current Approaches to Increase Use Tax Compliance -- Introduction -- Background and Hypotheses Development -- E-Commerce and Sales and Use Taxes -- Tax Compliance -- Hypotheses -- Research Method -- Experimental Design -- Participants -- Results -- Conclusion -- Notes -- Acknowledgments -- References -- Interpersonal Affect, Accountability and Experience in Auditor Fraud Risk Judgments and the Processing of Fraud Cues -- Introduction -- Related Literature -- Hypothesis Development -- Accountability and Experience as Moderators -- Affect and Evidence Evaluation -- Method -- Participants -- Procedure -- Independent Variables -- Dependent Variable -- Fraud Evidence Statements -- Pretest -- Results -- Demographics -- Manipulation Checks -- Overall Judgment -- Fraud Statement Assessments -- Conclusions -- Limitations and Future Directions -- Notes -- Acknowledgments -- References -- Investor Uncertainty Judgments and Perceptions of Analyst Herding: The Role of Motivated Reasoning -- Introduction -- Background Research -- Hypothesis Development -- Temporal Order of Analyst Forecasts and Investors' Uncertainty.
Motivated Skepticism and the Preference-consistency of Analyst Forecasts -- Experimental Design and Method -- Participants -- Case Materials and Procedures -- Independent Variables -- Dependent Measures -- Process Measures -- Results -- Manipulation Checks -- Tests of Hypotheses -- Test of H1 -- Test of H2 -- Conclusion -- Notes -- Acknowledgments -- References -- Can XBRL Improve the Decision Processes and Decision Quality of Novices' Financial Analysis? -- Introduction -- Theory and Hypotheses -- Cognitive Cost-Benefit and XBRL-relevant Research -- Decision Processes: Search Strategy -- Decision Processes: Effort -- Decision Quality -- Decision Efficiency -- Methods -- Design -- Participants -- Financial Statement Analysis Task -- Technology Manipulation -- PDF Condition -- XBRL Condition -- Procedure -- Knowledge Pre- and Post-tests -- Technology Training -- Financial Statement Analysis Training -- Decision Strategies and Processes -- Measures -- Dependent Process Measures: Search Strategy and Effort -- Dependent Measures of Decision Quality: Accuracy and Integration -- Dependent efficiency measures -- Analysis and Models -- Results -- Descriptive Statistics, Attrition, and Normality -- Correlations and Construct Validity -- Manipulation Check Results -- Planned and Realized Statistical Power -- GLM Results and Main-effect Means -- Decision Processes -- Decision Quality -- Efficiency -- Additional Analyses: Knowledge -- Additional Analyses: Demographics -- Summary -- Discussion -- Implications and Alternative Explanations of Results -- Summary of Results -- Summary of Non-results and Contrary Results -- Limitations -- Contributions -- Future Research -- Conclusion -- Notes -- References -- Professional Affiliation Bias among CPAs and Attorneys at Publicly Traded US Firms -- Introduction -- Background and Hypotheses.
Attraction-Selection-Attrition Theory -- Decision Bias Literature -- Hypotheses -- Research Methods -- Sample Size and Selection -- Research Design -- Results -- Response Rate and Descriptive Statistics -- Main Effects -- Interaction Effects -- Contrast Effects -- AUDIT Contrasts -- TAX Contrasts -- MERGERS Contrasts -- TRADE Contrasts -- LITIGATE Contrasts -- Conclusion -- Summary -- Limitations -- Future Research -- References -- Appendix 1. CPA Firm Version of Research Instrument -- Appendix 2. LAW Firm Version of Research Instrument -- Appendix 3. CPA/LAW Firm Version of Research Instrument -- Index.
Record Nr. UNINA-9911145197503321
Bingley, England : , : Emerald Publishing, , [2019]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
Opac: Controlla la disponibilità qui
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 9781785609770
1785609777
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-9911104866903321
Bingley, England : , : Emerald, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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 9781785609770
1785609777
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-9911138221203321
Bingley, England : , : Emerald, , 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui