Download Advances in Accounting Behavioral Research, Volume 7 by Vicky Arnold PDF

By Vicky Arnold

"Advances in Accounting Behavioral learn" publishes caliber articles encompassing all components of accounting that include concept from and give a contribution wisdom and knowing to the fields of utilized psychology, sociology, administration technology, and economics. The sequence promotes study that integrates accounting concerns with organizational habit, human judgment/decision making, and cognitive psychology. quantity 7 comprises papers on a number of behavioral accounting subject matters together with tax, monetary, audit, forensic, and managerial accounting. One paper within the sector of taxation is an insightful examine the impact of the earned source of revenue tax credits within which the authors gathered the knowledge from low-income person taxpayers. the opposite taxation paper examines the variables that effect tax specialist judgments. This quantity additionally features a paper interpreting the behavioral implications of other going crisis reporting codecs, a very well timed factor as many nations fight with the right way to make monetary reporting extra obvious. one other learn examines how forensic specialists at expert provider companies investigate the criteria that point out financial plan fraud. 3 examine reports analyzing functionality in a managerial environment also are pronounced. One investigates the diversities among person and collective budgeting judgements with admire to budgetary slack production and activity functionality; a moment examines stipulations that impact funds group functionality; and a 3rd examines even if superiors who review the functionality in their subordinates think of info asymmetry. the ultimate paper develops an insurance providers version that identifies the gaps in expectancies among clients and prone of insurance prone. total, those papers offer attention-grabbing perception into the issues tested.

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Additional info for Advances in Accounting Behavioral Research, Volume 7 (Advances in Library Administration & Organization)

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The CPA’s aggressive position recommendation decision: Situational, attitudinal, and personality factors. Working Paper, University of Florida, Gainesville, Florida. Newberry, K. , Reckers, P. M. , & Wyndelts, R. W. (1993). An examination of tax practitioner decisions: The role of preparer sanctions and framing effects associated with client condition. The Journal of Economic Psychology, 11(1), 119–146. O’Keefe, T. , King, R. , & Gaver, K. M. (1994). Audit fees, industry specialization, and compliance with GAAS reporting standards.

Behavioral research in taxation: Recent advances and future prospects. Advances in Accounting Behavioral Research, 4, 103–139. , Manstead, A. S. , Stradling, S. , & Reason, J. T. (1992). Intention to commit driving violations: An application of the theory of planned behavior. Journal of Applied Psychology, 77(1), 94–101. Randall, D. , & Gibson, A. M. (1991). Ethical decision making in the medical profession: An application of the theory of planned behavior. Journal of Business Ethics, 10(2), 111–122.

Ashton, R. H. (2000). Accuracy, agreement, and aggressiveness in tax reporting: Evidence from the money magazine contests. Advances in Taxation, 12, 1–21. Ayers, F. , Jackson, B. , & Hite, P. A. (1989). The economic benefits of regulation: Evidence from professional tax preparers. The Accounting Review, 64(2), 78–87. Bandy, D. (1996). Limiting tax practice liability. The CPA Journal, 66(5), 46–50. , & Kelliher, C. (1994). An empirical study of the objectivity of CPAs’ tax work. Advances in Taxation, 6, 1–23.

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