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Advances in Accounting Behavioral Research (Hardcover, New)
Loot Price: R3,635
Discovery Miles 36 350
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Advances in Accounting Behavioral Research (Hardcover, New)
Series: Advances in Accounting Behavioral Research
Expected to ship within 12 - 17 working days
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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.
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