Advances in Accounting Behavioral Research - Couverture rigide

Couverture rigide

ISBN 10 : 1780527586 ISBN 13 : 9781780527581

Editeur : Emerald Group Publishing Limited, 2012

Synopsis

Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting and addressing issues that affect the users, preparers, and assurers of accounting information. This research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociology, management science, and behavioral economics. The first chapter investigates how nonprofessional investors react to risk disclosures within management discussion and analysis (MD&A) sections of financial statements. The next three chapters focus on professional accountants' work experiences, respectively investigating how the need for cognition influences audit sampling judgment, role stress and job outcome experiences for public accountants, and the role of fraud training in improving auditors' ability to detect fraud risk factors. The next two chapters focus on methodological issues that can be useful for future researchers; one develops and validates a psychometric scale measuring worry and rumination, while the other provides a tutorial for accounting researchers who would like to develop their own experiments using z-tree. The final chapter provides a comprehensive literature review on the topic of sales and uses tax research including implications for future behavioral research in the area.

A propos du livre

Présentation de l'éditeur

Focuses on research that examines both individual and organizational behavior relative to accounting.

Détails de l'édition

• Éditeur: Emerald Group Publishing Limited
• Date d'édition: 2012
• Langue: anglais
• ISBN 10: 1780527586
• ISBN 13: 9781780527581
• Reliure: Relié
• Nombre de pages: 232
• Éditeur: Schmitt Donna Bobek
• Coordonnées du fabricant: non disponible
• Personne responsable: GPSR Kontakt; gpsr@libri.de; ; Europaallee 1; Bad Hersfeld; 36244; Allemagne