Volume 9 of "Advances in Accounting Behavioral Research" presents further empirical research in accounting theory. Its content is of wide appeal and crosses into the fields of applied psychology, sociology, management science, and economics. It presents empirical research in accounting theory.

The world of accounting is subject to the vagaries of human nature just like any other profession. These papers represent research into the behavioural aspects and leadership challenges facing those working in the profession in 21st century.

This volume contains an eclectic collection of behavioral research papers that examine several very important issues. Several of the papers focus on various aspects of auditors' decisions such as professional commitment in public accounting firms, mitigating bias via group decision making, and appropriately using sample information to estimate errors in governmental auditing. The decisions of other professionals that use accounting information such as commercial lenders and divisional managers are also examined. Two papers examine how accounting information impacts the behaviors of individuals within an organization under various incentive structures. Two other papers provide perspectives on overall research with one developing a classification scheme for new assurance services and the other examining factors that impact research productivity of accounting faculty members.

"Advances in Accounting Behavioral Research" publishes quality articles encompassing all areas of accounting that incorporate theory from and contribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotes research that integrates accounting issues with organizational behavior, human judgment/decision making, and cognitive psychology. Volume 8 contains papers on a variety of behavioral accounting topics. The lead article is a literature review of research associated with the belief adjustment model (Hogarth and Einhorn 1992), which has been used as the theoretical support for a significant body of research in accounting. This article synthesizes prior accounting research and identifies future research opportunities. The remaining eight articles are empirical in nature and examine behavioral issues in auditing, ethics, and management accounting. One study investigates the efficiency and effectiveness of a recent change to the audit workpaper review process, which delegates more review tasks to senior and staff auditors. Two studies investigate communications in the audit review process with one focusing on linguistic delivery style of the client and the other focusing on electronic communication medium for client inquiry. Another study investigates the concept of role morality and whether accountants have different ethical propensities when making business decisions rather the personal decisions. The remaining four articles investigate various aspects of managerial accounting systems, including budgetary participation, the role of culture and acculturation in information sharing, activity based costing, and manager's moral equity. Overall, these papers provide interesting insight into various aspects of behavioral accounting.

"Advances in Accounting Behavioral Research" publishes high-quality research encompassing all areas of accounting that incorporates theory from, and contributes knowledge and understanding to applied psychology, sociology, management science, and behavioral economics. Research published in this series encompasses all areas of accounting and covers a broad range of issues that affect the users, preparers and assurers of accounting information. Of particular interest are studies that advance and/or develop theory and studies that address contemporary issues affecting accounting information use and the actors in the surrounding environment. Understanding how accounting information affects each of these actors and their decisions and how accounting re-shapes society are critical. Similarly, the surrounding environment is critical as the social context influences accounting as well as the means for supporting information production and dissemination, that is, technology. This volume focuses primarily on this latter aspect and includes studies that examine both the short-term implications of technology use on individuals and the long-term implications of technology on organizational evolution.

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.

"Advances in Accounting Behavioral Research" publishes high-quality research encompassing all areas of accounting that incorporates theory from, and contributes knowledge and understanding to applied psychology, sociology, management science, and behavioral economics. Research published in this series encompasses all areas of accounting and covers a broad range of issues that affect the users, preparers and assurers of accounting information. This volume focuses primarily on developing psychometric measures that can be useful for future research. This includes research focused on developing an instrument for measuring taxpayer locus of control, developing a scale for examining social norms related to tax compliance, identifying characteristics of audit partners that might predict 'risky' behavior, and identifying facets of culture that influence employee satisfaction. Further, the quality of auditors' decisions as judged by engagement quality reviewers and jurors are examined. Finally, an investigation of the factors that influence coauthorship provides interesting insight into the habits of the most productive accounting researchers.

"Advances in Accounting Behavioral Research" publishes high quality research encompassing all areas of accounting that incorporate theory from and contribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotes research that investigates behavioral accounting issues. Volume 12 begins with a research study that examines the roles of organizational justice and trust in management control system. The second study explores whether qualitative information contained in annual reports contains potential fraud risk indicators. The findings suggest that deception can be detected by analyzing management's discussion and analysis and this may provide a useful method for predicting fraud. The next three studies examine ways to improve auditor decision making. The first examines whether justification and self review can mitigate the influence of client likeability when auditors make fraud judgments. The next study examines whether auditors make different decisions under principles-based accounting standards than rules-based standards. The results indicate that auditors are more conservative and less likely to allow clients to manage earnings when the authoritative guidance is principles-based. The third study, which examines auditors' decisions in a fraud examination, compares two methods of evaluating different hypothesis when multiple revisions in the decision process occur. The results indicate that certain aids designed to support the decision-making process can help auditors improve their decisions. The next study examines the use of different types of feedback and incentives to improve decision performance when using a decision aid. The results show that decision performance improves when the decision aid is designed to provide feedback to the user. The final two studies in this volume examine the expectations of accounting students. The first is a longitudinal study examining the expectations of staff auditors over the first two years of employment in a public accounting firm. The second examines expectations regarding the skills required to succeed in accounting. The research studies reported in this volume are both interesting and insightful and should prove useful in facilitating future behavioral research.

"Advances in Accounting Behavioral Research" publishes high quality articles encompassing all areas of accounting that incorporate theory from and contribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotes research that investigates behavioral accounting issues. Volume 11 begins with a review article that compares the strengths and weaknesses of using a single type of research method (archival, behavioral, and qualitative) to investigate accounting phenomenon and explains why using multiple methods provides a richer understanding of particular issues. This article should provide beneficial to a wide range of researchers, not just those interested in using behavioral methodologies. The remaining articles are empirical in nature in and examine a variety of current issues. One article examines whether sophisticated financial statement users' decisions are impacted by differential treatments of stock option compensation costs while another article provides a very interesting investigation of whether investors evaluate corporate ethical behavior as a function of their relative stock market performance. Two articles examine different aspects of auditor performance, with one contrasting the performance gains by industry specialist auditors in regulated versus unregulated industries and another contrasting the perspectives of specific auditors and their colleagues on whether they possessed the attributes of an expert. Another article examines the influence of various factors that impact public accountants' exhaustion, and the final article examines whether balance scorecard performance is differentially affected by financial and nonfinancial measures. These articles are both interesting and insightful and should prove useful in facilitating future behavioral research.