Advances in Accounting Behavioral Research

Donna Bobek Schmitt, Vicky Arnold

• Publisher: Emerald Group Publishing Limited
• Year: 2012
• ISBN:
  9781780527598
• Topic: Business
• Subtopic: Contabilità
• Index: Business

Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting and addressing issues that affect the users, preparers, and assurers of accounting information. This research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociology, management science, and behavioral economics. The first chapter investigates how nonprofessional investors react to risk disclosures within management discussion and analysis (MD&A) sections of financial statements. The next three chapters focus on professional accountants' work experiences, respectively investigating how the need for cognition influences audit sampling judgment, role stress and job outcome experiences for public accountants, and the role of fraud training in improving auditors' ability to detect fraud risk factors. The next two chapters focus on methodological issues that can be useful for future researchers; one develops and validates a psychometric scale measuring worry and rumination, while the other provides a tutorial for accounting researchers who would like to develop their own experiments using z-tree. The final chapter provides a comprehensive literature review on the topic of sales and uses tax research including implications for future behavioral research in the area.

Table of contents

• FRONT COVER
• ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH
• COPYRIGHT PAGE
• CONTENTS
• LIST OF CONTRIBUTORS
• REVIEWER ACKNOWLEDGMENTS
• EDITORIAL POLICY AND SUBMISSION GUIDELINES
• MD&A RISK DISCLOSURES AND NONPROFESSIONAL INVESTORS’ PERCEPTIONS AND INVESTMENT DECISIONS
• THE EFFECTS OF THE NEED FOR COGNITION IN AUDIT SAMPLING
• ROLE STRESS AND JOB OUTCOMES IN PUBLIC ACCOUNTING: HAVE THE GENDER EXPERIENCES CONVERGED?
• DOES FRAUD TRAINING HELP AUDITORS IDENTIFY FRAUD RISK FACTORS?
• SAS4: VALIDATION OF A FOUR-ITEM MEASURE OF WORRY AND RUMINATION
• A SUPPLEMENTAL TUTORIAL FOR USING Z-TREE IN A NONINTERACTIVE ACCOUNTING EXPERIMENT
• A 21ST CENTURY LITERATURE REVIEW OF SALES AND USE TAXES FOR ACCOUNTANTS