Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Advances in Accounting Behavioral Research

Advances in Accounting Behavioral Research

Schmitt, Donna Bobek
Arnold, Vicky

Hardcover

Series: Advances in Accounting Behavioral Research, Book 15

Accounting

ISBN10: 1780527586
ISBN13: 9781780527581
Publisher: Emerald Pub Ltd
Published: Jul 12 2012
Pages: 232
Weight: 1.10
Height: 0.90 Width: 6.00 Depth: 9.10
Language: English
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.

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