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Advances in accounting behavioral research. Vol. 7

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Advances in accounting behavioral research/
其他作者:	Arnold, Vicky.
出版者:	Bingley, U.K. :Emerald, : 2004.,
面頁冊數:	1 online resource (xiii, 193 p.).
標題:	Business & Economics - Accounting -
電子資源:	http://www.emeraldinsight.com/1475-1488/7
ISBN:	9781849502801 (electronic bk.)

Advances in accounting behavioral research. Vol. 7
Advances in accounting behavioral researchVol. 7[electronic resource]. - Bingley, U.K. :Emerald,2004. - 1 online resource (xiii, 193 p.). - Advances in accounting behavioral research,1475-1488.

Tax compliance intentions of low-income individual taxpayers / HenryEfebera, David C. Hayes, James E. Hunton, Cherie O'Neil -- Budget teamgoals and performance antecedent and mediating effects / Peter Chalos,Margaret Poon, Dean Tjosvold, W.J. Dunn -- Performance evaluations, with or without data from a formal accounting reporting system / Yin Xu, Brad Tuttle -- Unraveling the expectations gap : an assurance gaps model and illustrative application / Kimberly Gladden Burke, Stacy E. Kovar, Penelope J. Prenshaw -- Determinants of tax professionals advice aggressiveness and fees / Donna D. Bobek, Richard C. Hatfield -- Behavioralimplications of alternative going concern reporting formats / Chantal Viger, Asokan Anandarajan, Anthony P. Curatola, Walid Ben-Amar -- Management fraud risk factors : an examination of the self-insight of and consensus among forensic experts / Sally A. Webber, Barbara Apostolou, John M. Hassell -- Budgetary slack creation and task performance : comparing individuals to collective units -- James M. Kohlmeyer, James E. Hunton.

Advances in Accounting Behavioral Research publishes quality articles encompassing all areas of accounting that incorporate theory from andcontribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotesresearch thatintegrates accounting issues with organizational behavior, human judgment/decision making, and cognitive psychology. Volume 7 contains papers on a variety of behavioral accounting topics including tax, financial, audit, forensic, and managerial accounting. One paper inthe area of taxation is an insightful look at the influence of the earned income tax credit in which the authors collected the data from low-income individual taxpayers. The other taxation paper examines the variables that influence tax professional judgments. This volume also contains a paper examining the behavioral implications of alternative going concern reporting formats, a particularly timely issue as many countries struggle with how to make financial reporting more transparent. Another study examines how forensic experts at professional service firms assess the factors that indicate financial statement fraud. Threeresearch studies examining performance in a managerial setting are also reported. One investigates the differences between individual and collective budgeting decisions with respect to budgetary slack creation and task performance; a second examines conditions that affect budget team performance; and a third examines whether superiors who evaluate the performance of their subordinates consider information asymmetry. The final paper develops an assurance services model that identifies the gaps in expectations between users and providers of assurance services. Overall, these papers provide interesting insight into the problems examined.

ISBN: 9781849502801 (electronic bk.)Subjects--Topical Terms:

809072
Business & Economics
--Accounting

LC Class. No.: HF5630 / .A38 2004

Dewey Class. No.: 657

Universal Decimal Class. No.: 336.717.16

Advances in accounting behavioral research. Vol. 7
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520 $a Advances in Accounting Behavioral Research publishes quality articles encompassing all areas of accounting that incorporate theory from andcontribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotesresearch thatintegrates accounting issues with organizational behavior, human judgment/decision making, and cognitive psychology. Volume 7 contains papers on a variety of behavioral accounting topics including tax, financial, audit, forensic, and managerial accounting. One paper inthe area of taxation is an insightful look at the influence of the earned income tax credit in which the authors collected the data from low-income individual taxpayers. The other taxation paper examines the variables that influence tax professional judgments. This volume also contains a paper examining the behavioral implications of alternative going concern reporting formats, a particularly timely issue as many countries struggle with how to make financial reporting more transparent. Another study examines how forensic experts at professional service firms assess the factors that indicate financial statement fraud. Threeresearch studies examining performance in a managerial setting are also reported. One investigates the differences between individual and collective budgeting decisions with respect to budgetary slack creation and task performance; a second examines conditions that affect budget team performance; and a third examines whether superiors who evaluate the performance of their subordinates consider information asymmetry. The final paper develops an assurance services model that identifies the gaps in expectations between users and providers of assurance services. Overall, these papers provide interesting insight into the problems examined.
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