Advances in Accounting Behavioral Research

by Khondkar E. Karim

Overview

Focusing on research that examines both individual and organizational behavior relative to accounting, Advances in Accounting Behavioral Research provides an in-depth analysis and exchange of peer-reviewed knowledge across all areas of accounting behavioral research and the development, discussion, and expansion of theories from psychology, sociology, and related disciplines.

The chapters collected in Volume 27 include Budgetary Participation, Family Business Environment and Auditor Judgment, CSR as Insurance, IRS Job Characteristics Model, Early Job Attainment of Accounting Majors, Fairness in Cost Allocation and Work of Special Agents of the IRS Using the Job Characteristics Model.

Product Details

ISBN-13:	9781838674021
Publisher:	Emerald Publishing Limited
Publication date:	07/23/2020
Series:	Advances in Accounting Behavioral Research , #23
Pages:	176
Product dimensions:	5.98(w) x 9.02(h) x (d)

About the Author

Dr. Khondkar E. Karim is a Professor of Accounting and Chair at Manning School of Business, University of Massachusetts, USA, and a Certified Public Accountant. Karim’s research interests are in financial accounting, market-based accounting, behavioral accounting, judgment decision making, content analysis, impact of regulatory changes on accounting numbers, audit pricing, audit quality, and cost management.

Table of Contents

List of Contributors vii

Towards an Understanding of the Dark Triad, Ethical Fading, and Ethicality of Behavior Andrew T. Dill Anis Triki Stu "Wes" Westin 1

The Effects of CSR Reputation and CSR Crisis Response Strategy on Investor Judgments Clarence Goh 31

Auditors' Engagement Team Commitment and Its Effect on Team Citizenship Behavior David N. Herda James J. Lavelle John R. Lauck Randall F. Young Stuart M. Smith Chaoping Li 59

How Mood and Cues Regarding Information Subjectivity Influence Investor Effort to Process Financial Information Devon Erickson 77

Task Complexity, Analyst Expertise and Accuracy of Earnings Forecasts Dipankar Ghosh Lori Olsen 103

Pick a Number Between 0 and 100: An Examination of Percentage-Based Scales Jared Eutsler Bradley Lang 131

Determinants of Distribution Decisions by Nonvested Employees: Does Employer's Pension Funding Matter? Julia Y. Davidyan 149

Differential Impact of CSR Disclosures: The Role of Information Source and Financial Performance Lei Dong Y. Ken Wang Kai Du 183

The "Who" in Behavioral Accounting Research: Implications for Academic Research Megan Seymore Neil Wilner Mary B. Curtis 209

An Experimental Investigation of the Gift-Exchange Model in a Multitask Environment With Managerial Reporting Michael Majerczyk Bei Shi 227

Do You See What I See? The Effects of Dissenting Opinion on Information Acquisition and Decision Quality: An Eye-Tracking Study Tola Panggabean Yasheng Chen Johnny Jermias 249

Index 279

Editorial Reviews

Six articles in this volume cover the effect of mutual monitoring and need for achievement on budgetary slack in a team-based environment; an empirical assessment of employee versus independent contractor status in taxation and the effect of judges' gender, political affiliation and industry on those decisions; whether non-professional investors' attitudes toward earnings management are consistent with their investing behavior; whether consulting services performed by internal auditors influence their subsequent assessments when performing assurance services; strategy evaluation when using a strategic performance measurement system: an examination of motivational and cognitive biases; and stories versus statistics: the impact of anecdotal data on managerial decision making.

Annotation ©2019

The series explores individual and organizational behavior relative to accounting. This volume considers career-related benefits and turnover intentions in accounting firms: the roles of career growth opportunities, trust in superiors, and organizational commitment; accounting systems' design matters: evaluability and mode influence environmental performance judgments; debt covenant violation and earnings management: a neuro science approach and future directions—a research note; stress arousal and burnout as mediators of role stress in public accounting; multi-disclosures in the context of national cultures: evidence from Islamic banks; and market-risk disclosures: the initiation and implementation of a financial reporting innovation.

Annotation ©2017

Six papers examine the risk of temporal framing in the context of tax audit risk, methods to increase use tax compliance, client likability in relation to fraud risk judgment, investors' reactions to the likelihood of analyst herding, and the influence of XBRL financial statements on investor decision quality. The final article investigates CPA and attorney bias in the selection of business service providers.

Copyright 2019

Researchers from the US present five essays in accounting behavioral research. After an analysis of contributions in Advances in Accounting Behavioral Research from 1998 to 2012, essays discuss the impact on psychological well-being from flexibility and role clarity on work-home conflict experienced by public accountants; the effects of accounting presentation format and announcement prominence of special items on investors; the social and legal blame investors assign to auditors after unfavorable outcomes; and the impact of psychological climate perceptions on the employee's intent to comply with the organization's whistle-blower policies.

Annotation ©2017

Six articles in this volume cover the effect of mutual monitoring and need for achievement on budgetary slack in a team-based environment; an empirical assessment of employee versus independent contractor status in taxation and the effect of judges' gender, political affiliation and industry on those decisions; whether non-professional investors' attitudes toward earnings management are consistent with their investing behavior; whether consulting services performed by internal auditors influence their subsequent assessments when performing assurance services; strategy evaluation when using a strategic performance measurement system: an examination of motivational and cognitive biases; and stories versus statistics: the impact of anecdotal data on managerial decision making.

Annotation ©2019