Advances in Accounting Behavioral Research -

Advances in Accounting Behavioral Research

Dr. Khondkar E. Karim (Herausgeber)

Buch | Hardcover
408 Seiten
2023
Emerald Publishing Limited (Verlag)
978-1-80455-799-0 (ISBN)
129,95 inkl. MwSt
Volume 26 of Advances in Accounting Behavioral Research compiles innovative and new explorations into the behavioral aspects of accounting and auditing including the effects of organizational commitment, the impact of stressors on performance, the effects of auditor familiarity and the examination of personality traits.
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.

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. Reckers

Chapter 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-Pulliam

Chapter 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) Zhang

Chapter 4. Leveling The Playing Field: How Assurance Mitigates the Negative Effect of Unfamiliarity Among Nonprofessional Investors; Robert Pinsker and Eileen Taylor

Chapter 5. Deciphering the Corporate Mind: Capturing Early Warning Signals in Non-Numeric Communication Channels Using Computational Intelligence; Rahul Kumar, Soumya Guha Deb, and Shubhadeep Mukherjee

Chapter 6. Reference Points, Mental Accounting and Taxpayer Compliance: Insights from a Field Study; Ian Burt, Linda Thorne, and Jay Walker

Chapter 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. Morales

Chapter 8. How do Stressors influence Accountants’ Performance? A Meta-analytical Structural Equation Modeling Investigation; Adrien B. Bonache and Kenneth J. Smith

Chapter 9. Do Familiarity with A Loan Applicant’s Auditor and the Auditor’s Associations with Past Borrowers Impact Lending Judgments?; Arnold Schneider

Chapter 10. Professionalism, Professional Commitment, and Performance; Stuart Thomas

Chapter 11. Genes, Culture, And Voluntary Audits; Sami Dakhlia, Boubacar Diallo, Shahriar M. Saadullah, and Akrem Temimi

Chapter 12. A Synthesis of Behavioral Accounting Studies that Examine Personality Traits; Arnold Schneider and Jonathan Kugel

Chapter 13. Internal Auditors’ Moral Courage: A Cognitive Mapping Method; Imen Khelil and Khaled Hussainey

Erscheinungsdatum
Reihe/Serie Advances in Accounting Behavioral Research
Verlagsort Bingley
Sprache englisch
Maße 152 x 229 mm
Gewicht 698 g
Themenwelt Sozialwissenschaften Politik / Verwaltung Staat / Verwaltung
Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
Wirtschaft Betriebswirtschaft / Management Unternehmensführung / Management
ISBN-10 1-80455-799-4 / 1804557994
ISBN-13 978-1-80455-799-0 / 9781804557990
Zustand Neuware
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