Advances in Accounting Behavioral Research

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. Fairness in Cost Allocations: Proportionality vs. Equality; Sachin Banker, Rajiv D. Banker, Angelika Dimoka, and Eunbin Whang

Chapter 2. The Influence of a Family Business Environment on Auditor Judgments: Effects of Managerial Control and Ownership Concentration; Jingyu Gao, Anna M. Rose, Ikseon Suh, and Min Zhang

Chapter 3. CSR as Insurance: Its Limitations and Risk of Backfiring; L. Emily Hickman and Bernard Wong-On-Wing

Chapter 4. The Effect of Academic Performance, Internship Experience, Gender, and Being a Transfer Student on Early Job Attainment of Accounting Graduates; Hossein Nouri and Carolyn M. Previti

Chapter 5. The association between budgetary participation with competitive advantage: A sequential mediation model; Sophia Su, Kevin Baird, and Nuraddeen Nuhu

Chapter 6. Good Jobs Finding Bad Guys: An Exploration of the Work of Special Agents of the IRS Using the Job Characteristics Model; Robert A. Warren and Timothy J. Fogarty