Download Advances in Accounting Behavioral Research, Volume 8 by Vicky Arnold PDF

By Vicky Arnold

"Advances in Accounting Behavioral learn" publishes caliber articles encompassing all parts of accounting that contain conception from and give a contribution wisdom and realizing to the fields of utilized psychology, sociology, administration technological know-how, and economics. The sequence promotes examine that integrates accounting matters with organizational habit, human judgment/decision making, and cognitive psychology. quantity eight comprises papers on numerous behavioral accounting themes. The lead article is a literature overview of study linked to the assumption adjustment version (Hogarth and Einhorn 1992), which has been used because the theoretical aid for an important physique of study in accounting. this text synthesizes earlier accounting learn and identifies destiny learn possibilities. the remainder 8 articles are empirical in nature and view behavioral concerns in auditing, ethics, and administration accounting. One examine investigates the potency and effectiveness of a up to date swap to the audit workpaper overview technique, which delegates extra evaluate initiatives to senior and employees auditors. reviews examine communications within the audit evaluation technique with one concentrating on linguistic supply variety of the buyer and the opposite targeting digital conversation medium for customer inquiry. one other learn investigates the concept that of function morality and no matter if accountants have varied moral propensities while making company judgements really the non-public judgements. the rest 4 articles examine a number of points of managerial accounting platforms, together with budgetary participation, the function of tradition and acculturation in info sharing, task dependent costing, and manager's ethical fairness. total, those papers supply attention-grabbing perception into numerous points of behavioral accounting.

Show description

Read Online or Download Advances in Accounting Behavioral Research, Volume 8 (Advances in Accounting Behhavioral Research) PDF

Best accounting books

Taxes 2009 for Dummies

The one-stop tax consultant for the first-time or last-minute filer up to date and revised for the 2008 tax 12 months, Taxes 2009 For Dummies is the single tax consultant out there that walks readers throughout the significant tax kinds line by means of line, together with the 1040 Schedules A via E. choked with important assistance and methods for submitting source of revenue tax returns thoroughly and on time, this booklet is geared toward people who are looking to do their very own taxes with no hiring a preparer.

Intellectual property law and policy

Hart Publishing, Oxford is happy to announce that it has lately turn into the writer of this prestigious and masses valued paintings, formerly released through Juris Publishing. This quantity is an edited model of the formal displays and colloquies from the Fordham college institution of Law’s 15th Annual convention on highbrow estate legislation and coverage.

Cost of Capital: Applications and Examples

Compliment for expense of Capital, Fourth Edition"This booklet is the main incisive and exhaustive remedy of this serious topic to this point. "—From the Foreword by means of Stephen P. Lamb, Esq. , companion, Paul, Weiss, Rifkind, Wharton & Garrison LLP, and previous vice chancellor, Delaware court docket of Chancery"Cost of Capital, Fourth variation treats either the idea and the sensible functions from the view of company administration and traders.

Financial Reporting, Financial Statement Analysis and Valuation

Monetary REPORTING, financial plan research, AND VALUATION, 8E is written with the basis that the consumer can examine financial plan research such a lot successfully by means of appearing the research on real-world businesses. Wahlen/Baginski/Bradshaw's textbook will educate clients tips on how to combine the recommendations from economics, finance, company approach, accounting, and different company disciplines via a different six-step method.

Additional resources for Advances in Accounting Behavioral Research, Volume 8 (Advances in Accounting Behhavioral Research)

Sample text

The auditor’s going concern decision: Interaction of task variables and the sequential processing of evidence. The Accounting Review, 67, 379–393. Ashton, A. , & Ashton, R. H. (1988). Sequential belief revision in auditing. The Accounting Review, 63, 623–641. Ashton, A. , & Ashton, R. H. (1990). Evidence-responsiveness in professional judgment: Effects of positive versus negative evidence and presentation mode. Organizational Behavior and Human Decision Processes, 46, 1–19. Belief Revision in Accounting 39 Bamber, E.

CONCLUDING REMARKS In the absence of some mitigating factor, recency predictions of the beliefadjustment model have generally been supported in auditing, tax, and financial reporting tasks. Of the 25 studies we have included in this paper, 21 found recency effects for at least some combination of the factors researchers included in their studies. This is consistent with the basic predictions of Hogarth and Einhorn’s (1992) belief-adjustment model. , confirmation bias). Trotman and Wright (2000) suggested that the Hogarth and Einhorn (1992) model needs to be adapted and revised to include the uniqueness of auditing (accounting) tasks.

Thus, auditors’ sensitivity to information may not be differentially affected by the perceived risk of fraud. However, this is based on the effect of fraud factors on the belief revision. They note the limitation that no attempt was made to separately measure the effect of the fraud factors on sensitivity to evidence. Bamber et al. (1997) investigated whether auditors exhibited different sensitivity toward evidence when the initial hypothesis involved a possible irregularity. They measured sensitivity to evidence for a non-fraud case and a fraud case and found that auditors’ attitudes changed in response to the audit context.

Download PDF sample

Rated 4.44 of 5 – based on 46 votes