Advances in Accounting Behavioral Research

Vicky Arnold

• Publisher: Emerald Group Publishing Limited
• Year: 2008
• ISBN:
  9781846639616
• Topic: Psychology
• Subtopic: History & Theory in Psychology
• Index: Psychology

"Advances in Accounting Behavioral Research" publishes high quality articles encompassing all areas of accounting that incorporate theory from and contribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotes research that investigates behavioral accounting issues. Volume 11 begins with a review article that compares the strengths and weaknesses of using a single type of research method (archival, behavioral, and qualitative) to investigate accounting phenomenon and explains why using multiple methods provides a richer understanding of particular issues. This article should provide beneficial to a wide range of researchers, not just those interested in using behavioral methodologies. The remaining articles are empirical in nature in and examine a variety of current issues. One article examines whether sophisticated financial statement users' decisions are impacted by differential treatments of stock option compensation costs while another article provides a very interesting investigation of whether investors evaluate corporate ethical behavior as a function of their relative stock market performance. Two articles examine different aspects of auditor performance, with one contrasting the performance gains by industry specialist auditors in regulated versus unregulated industries and another contrasting the perspectives of specific auditors and their colleagues on whether they possessed the attributes of an expert. Another article examines the influence of various factors that impact public accountants' exhaustion, and the final article examines whether balance scorecard performance is differentially affected by financial and nonfinancial measures. These articles are both interesting and insightful and should prove useful in facilitating future behavioral research.

Table of contents

• Front cover
• Advances in Accounting Behavioral Research
• Copyright page
• Contents
• List of contributors
• Reviewer Acknowledgments
• Editorial policy and submission guidelines
• Chapter 1. A review of the strengths and weaknesses of archival, behavioral, and qualitative research methods: recognizing the potential benefits of triangulation
• Chapter 2. Disclosure versus recognition in stock-option reporting: are sophisticated users’ perceptions and judgments influenced by the reporting formatquest
• Chapter 3. Auditor performance variation: impact of sub-specialty knowledge differences between industry-specialists
• Chapter 4. Auditors’ self-other agreement on perceived possession of expert attributes
• Chapter 5. Do audit and non-audit business students implicitly associate a company’s relative stock market performance with perceptions of corporate ethical behaviorquest
• Chapter 6. An examination of the influence of contextual and individual variables on public accountants’ exhaustion
• Chapter 7. A research note on the effects of financial and nonfinancial measures in balanced scorecard evaluations