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Advances in accounting behavioral research. Volume 8 /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Advances in accounting behavioral research/ edited by Vicky Arnold.
other author:	Arnold, Vicky.
Published:	Bingley, U.K. :Emerald, : 2005.,
Description:	1 online resource (xii, 233 p.)
Subject:	Business & Economics - Accounting -
Online resource:	http://www.emeraldinsight.com/1475-1488/8
ISBN:	9781849503488 (electronic bk.)

Advances in accounting behavioral research. Volume 8 /
Advances in accounting behavioral researchVolume 8 /[electronic resource].edited by Vicky Arnold. - Bingley, U.K. :Emerald,2005. - 1 online resource (xii, 233 p.) - Advances in accounting behavioral research,1475-1488.

Belief revision in accounting : a literature review of the belief-adjustment model / JenniferKahle, Robert Pinsker, Robin Pennington -- Role morality and accountants' ethically sensitive decisions / Robin R. Radtke -- The effect of manager's moral equity on the relationship between budget participation and propensity to create slack : a research note / Adam S. Maiga -- Asymmetric effects of activity-based costing system cost reallocation / M.G. Fennema, Jay S. Rich, Kip Krumwiede -- Examining the role of culture and acculturation in information sharing / Stephen B. Salter, Axel K.-D. Schulz -- The effects of value attainment and cognitive roles of budgetary participation on job performance / Vincent K. Chong, Ian R.C. Eggleton, Michele K.C. Leong -- Auditor calibration in the review process / Noel Harding, Sally Hughes, Ken T. Trotman -- Linguistic delivery style, client credibility, and auditor judgment /Christie L. Comunale, Thomas R. Sexton, Terry L. Sincich -- Client inquiry via electronic communication media : does the medium matter? / Anna Noteberg, James E. Hunton.

Advances in Accounting Behavioral Research" publishes quality articles encompassing all areasof accounting that incorporate theory from and contribute knowledge and understanding to the fieldsof applied psychology, sociology, management science, and economics. The series promotes research that integrates accounting issues with organizational behavior, human judgment/decision making, and cognitive psychology. Volume 8 contains papers on a variety of behavioral accounting topics. The leadarticle is a literature review of research associated with the belief adjustment model (Hogarth andEinhorn 1992), which has been used as the theoretical support for a significant body of research inaccounting. This article synthesizes prior accounting research and identifies futureresearch opportunities. The remaining eight articles are empirical in nature and examine behavioral issues in auditing, ethics, and management accounting. One study investigates the efficiency and effectiveness of arecent change to the audit workpaper review process, which delegates more review tasks to senior and staff auditors. Two studies investigate communications in the audit review process with one focusing on linguistic delivery style of the client and the other focusing on electronic communication medium for client inquiry. Another study investigates the concept of role morality and whether accountants have different ethical propensities when making business decisions rather the personal decisions. The remaining four articles investigate various aspects of managerial accounting systems, including budgetary participation, the role of culture and acculturation in information sharing, activity based costing, and manager's moral equity. Overall, these papers provide interesting insight into various aspects of behavioral accounting.

ISBN: 9781849503488 (electronic bk.)Subjects--Topical Terms:

332648
Business & Economics
--Accounting

LC Class. No.: HF5630 / .A38 2005

Dewey Class. No.: 657.019

Universal Decimal Class. No.: 657

Advances in accounting behavioral research. Volume 8 /
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520 $a Advances in Accounting Behavioral Research" publishes quality articles encompassing all areasof accounting that incorporate theory from and contribute knowledge and understanding to the fieldsof applied psychology, sociology, management science, and economics. The series promotes research that integrates accounting issues with organizational behavior, human judgment/decision making, and cognitive psychology. Volume 8 contains papers on a variety of behavioral accounting topics. The leadarticle is a literature review of research associated with the belief adjustment model (Hogarth andEinhorn 1992), which has been used as the theoretical support for a significant body of research inaccounting. This article synthesizes prior accounting research and identifies futureresearch opportunities. The remaining eight articles are empirical in nature and examine behavioral issues in auditing, ethics, and management accounting. One study investigates the efficiency and effectiveness of arecent change to the audit workpaper review process, which delegates more review tasks to senior and staff auditors. Two studies investigate communications in the audit review process with one focusing on linguistic delivery style of the client and the other focusing on electronic communication medium for client inquiry. Another study investigates the concept of role morality and whether accountants have different ethical propensities when making business decisions rather the personal decisions. The remaining four articles investigate various aspects of managerial accounting systems, including budgetary participation, the role of culture and acculturation in information sharing, activity based costing, and manager's moral equity. Overall, these papers provide interesting insight into various aspects of behavioral accounting.
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