Del 26 - Advances in Accounting Behavioral Research

Advances in Accounting Behavioral Research

Inbunden, Engelska, 2023

Av Khondkar E. Karim, USA) Karim, Dr. Khondkar E. (University of Massachusetts, Dr. Khondkar E. Karim

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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.From the effects of organizational commitment, the impact of stressors on performance, and responses to narcissism to the effects of auditor familiarity and the examination of personality traits, chapters in Volume 26 compile innovative and new explorations into the behavioral aspects of accounting and auditing. Working on both the individual and organizational level, this collection is essential reading for accounting students and educators, providing a unique, interdisciplinary forum with valuable insights on practice for those working in the field to better understand accounting domains.

Produktinformation

Utgivningsdatum2023-03-13
Mått152 x 229 x 27 mm
Vikt698 g
FormatInbunden
SpråkEngelska
SerieAdvances in Accounting Behavioral Research
Antal sidor408
FörlagEmerald Publishing Limited
ISBN9781804557990

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Redovisning inom Ekonomi och ledarskap

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.

Chapter 1. Age Differences in Managers’ Responses to Narcissistic Subordinates’ Aggressive Accounting; Matthew J. Hayes and Philip M.J. ReckersChapter 2. The Effects of a Limited Liability Agreement and Audit Firm Size on Bank Loan Officers’ Perceptions of Privately Held Companies’ Creditworthiness; Aisha Meeks and Dereck Barr-PulliamChapter 3. Performance Measurement Systems Design Choice: The Roles of Political Connections and Social Networking on Firm Performance – Evidence from China; Vincent K. Chong, Gary S. Monroe, Isabel Z. Wang, and Feida (Frank) ZhangChapter 4. Leveling The Playing Field: How Assurance Mitigates the Negative Effect of Unfamiliarity Among Nonprofessional Investors; Robert Pinsker and Eileen TaylorChapter 5. Deciphering the Corporate Mind: Capturing Early Warning Signals in Non-Numeric Communication Channels Using Computational Intelligence; Rahul Kumar, Soumya Guha Deb, and Shubhadeep MukherjeeChapter 6. Reference Points, Mental Accounting and Taxpayer Compliance: Insights from a Field Study; Ian Burt, Linda Thorne, and Jay WalkerChapter 7. Entrepreneurial Orientation and Performance: The Effect of Organizational Commitment and Budgetary Support; Sakthi Mahenthiran, Robert Mackoy, Jane L. Y. Terpstra-Tong, and Loreto J. MoralesChapter 8. How do Stressors influence Accountants’ Performance? A Meta-analytical Structural Equation Modeling Investigation; Adrien B. Bonache and Kenneth J. SmithChapter 9. Do Familiarity with A Loan Applicant’s Auditor and the Auditor’s Associations with Past Borrowers Impact Lending Judgments?; Arnold SchneiderChapter 10. Professionalism, Professional Commitment, and Performance; Stuart ThomasChapter 11. Genes, Culture, And Voluntary Audits; Sami Dakhlia, Boubacar Diallo, Shahriar M. Saadullah, and Akrem TemimiChapter 12. A Synthesis of Behavioral Accounting Studies that Examine Personality Traits; Arnold Schneider and Jonathan KugelChapter 13. Internal Auditors’ Moral Courage: A Cognitive Mapping Method; Imen Khelil and Khaled Hussainey