Advances in Accounting Behavioral Research
eBook - PDF

Advances in Accounting Behavioral Research

  1. 300 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Advances in Accounting Behavioral Research

Book details
Table of contents
Citations

About This Book

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.

Frequently asked questions

Simply head over to the account section in settings and click on “Cancel Subscription” - it’s as simple as that. After you cancel, your membership will stay active for the remainder of the time you’ve paid for. Learn more here.
At the moment all of our mobile-responsive ePub books are available to download via the app. Most of our PDFs are also available to download and we're working on making the final remaining ones downloadable now. Learn more here.
Both plans give you full access to the library and all of Perlego’s features. The only differences are the price and subscription period: With the annual plan you’ll save around 30% compared to 12 months on the monthly plan.
We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1 million books across 1000+ topics, we’ve got you covered! Learn more here.
Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more here.
Yes, you can access Advances in Accounting Behavioral Research by Donna Bobek Schmitt in PDF and/or ePUB format, as well as other popular books in Business & Accounting. We have over one million books available in our catalogue for you to explore.

Information

Publisher
Emerald Group Publishing Limited
Year
2013
ISBN
9781781908396
Topic
Business
Subtopic
Accounting
Index
Business

Table of contents

  1. FRONT COVER
  2. ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH
  3. COPYRIGHT PAGE
  4. CONTENTS
  5. LIST OF CONTRIBUTORS
  6. EDITORIAL BOARD
  7. REVIEWER ACKNOWLEDGMENTS
  8. EDITORIAL POLICY AND SUBMISSION GUIDELINES
  9. DOES WEB DISCLOSURE OF ENVIRONMENTAL INFORMATION AFFECT LITIGATION AWARDS?
  10. THE RELATIVE EFFECTS OF IDENTIFYING VERSUS INVESTIGATING FRAUD RISKS ON EVALUATORS’ ASSESSMENTS OF AUDITOR LIABILITY
  11. THE EFFECTS OF OFFSHORING AUDIT TASKS ON JURORS’ EVALUATIONS OF DAMAGE AWARDS AGAINST AUDITORS
  12. HOW DOES PEER HONESTY AFFECT FOCAL MANAGER HONESTY IN A BUDGET REPORTING SETTING?
  13. ETHICAL FINANCIAL REPORTING CHOICE: THE INFLUENCE OF INDIVIDUAL CHARACTERISTICS
  14. THE AGGRESSIVENESS OF TAX PROFESSIONAL REPORTING: EXAMINING THE INFLUENCE OF MORAL REASONING
  15. VALUE PREFERENCES AS ANTECEDENTS OF POLITICAL ORIENTATION AND MORAL REASONING OF CERTIFIED PUBLIC ACCOUNTANTS
  16. TAXPAYERS’ PERCEPTIONS AND GENDER EFFECTS ON THE INNOCENT SPOUSE EQUITABLE RELIEF PROVISIONS
  17. THE EFFECT OF AUDITOR DISMISSALS AND RESIGNATIONS ON COMMERCIAL LENDING DECISIONS