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Advances in accounting behavioural r...

Schmitt, Donna Bobek.

Advances in accounting behavioural research.Vol. 16

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Advances in accounting behavioural research.edited by Donna Bobek Schmitt.
其他作者:	Schmitt, Donna Bobek.
出版者:	Bingley, U.K. :Emerald,2013.
面頁冊數:	1 online resource (xv, 262 p.) :ill.
標題:	AccountingPsychological aspects
電子資源:	http://www.emeraldinsight.com/doi/book/10.1108/S1475-1488(2013)16
ISBN:	9781781908396 (electronic bk.)

Advances in accounting behavioural research.Vol. 16
Advances in accounting behavioural research.Vol. 16[electronic resource] /edited by Donna Bobek Schmitt. - Bingley, U.K. :Emerald,2013. - 1 online resource (xv, 262 p.) :ill. - Advances in accounting behavioral research,1475-1488.

Does web disclosure of environmental information affect litigation awards? / Jason Chen, Vicky Arnold, Steve G. Sutton -- The relative effects of identifying versus investigating fraud risks on evaluators' assessments of auditor liability / Andrew Reffett -- The effects of offshoring audit tasks on jurors evaluations of damage awards against auditors / Brian Daugherty, Denise Dickins, M.G. Fennema -- How does peer honesty affect focal manager honesty in a budget reporting setting? / Michael Paz, Bernhard E. Reichert, Alex Woods -- Ethical financial reporting choice : the influence of individual characteristics / Jane Cote, Claire Kamm Latham, Debra Sanders -- The aggressiveness of tax professional reporting : examining the influence of moral reasoning / Cynthia Blanthorne, Hughlene A. Burton, Dann Fisher -- Value preferences as antecedents of political orientation and moral reasoning of certified public accountants / Donald L. Ariail, Nicholas Emler, Mohammad J. Abdolmohammadi -- Taxpayers' perceptions and gender effects on the innocent spouse equitable relief provisions / Karen Pierce, Ted D. Englebrecht, Wei-Chih Chiang -- The effect of auditor dismissals and resignations on commercial lending decisions / Arnold Schneider.

Volume 16 exemplifies this focus by including nine different chapters spanning topics such as auditor liability, ethical decision-making of accounting professionals, taxpayers' perceptions of tax policy, and the effect of auditor changes on commercial lenders' decision-making. The first three chapters focus on liability effects of accounting information: the effect of web disclosure of environmental information on liability assessments, the effect of identifying and investigating fraud risks on assessments of auditor liability, and the effect of offshoring audit tasks on assessments of auditor liability. The next four chapters relate to ethical aspects of judgment and decision-making: the influence of peer honesty in a managerial accounting setting, the influence of individual characteristics in a financial accounting setting, the influence of moral reasoning in a tax setting, and the relationship between political ideology and moral reasoning of accounting professionals. The next chapter investigates taxpayers' perceptions related to innocent spouse provisions and the final chapter considers the role of auditor changes on commercial lenders' decisions to extend credit.

ISBN: 9781781908396 (electronic bk.)Subjects--Topical Terms:

482359
Accounting
--Psychological aspects

LC Class. No.: HF5630 / .A38 2013

Dewey Class. No.: 657.072

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