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Advances in Accounting Behavioral Research

Autor: Donna Bobek Schmitt

Limbă:

Legare: Copertă tare

Editura: Emerald Publishing Limited

Disponibilitate: În depozitul extern

Expediem în 10-18 zile

743.45 lei

Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of...

Informații despre carte

Autor

Donna Bobek Schmitt

Limbă

engleză

Legare

Carte - Copertă tare

Publicat

2012

Pagini

232

EAN

9781780527581

ISBN

1780527586

Enbook ID

04464852

Editura

Emerald Publishing Limited

Greutate

476

Dimensiuni

157 x 235 x 23

Descriere completă

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.