Advances in accounting behavioral re...
Arnold, Vicky.

 

  • Advances in accounting behavioral research[electronic resource].Vol. 6
  • 紀錄類型: 書目-語言資料,印刷品 : Monograph/item
    杜威分類號: 657
    書名/作者: Advances in accounting behavioral research
    其他作者: Arnold, Vicky.
    出版者: Bingley, U.K. : : Emerald,, 2003.
    面頁冊數: 1 online resource (xv, 215 p.).
    標題: Business & Economics - Accounting
    標題: Social Science - General.
    標題: Organizational theory & behaviour.
    標題: Accounting.
    標題: Accounting - Psychological aspects
    ISBN: 9781849502313 (electronic bk.)
    ISBN: 9780762310470 (hbk.)
    內容註: The effects of incentive structure and goal difficulty on time planning decisions within a balanced scorecard framework / Brad Tuttle, MarkJ. Ullrich -- The effect of fairness in contracting onthe creation ofbudgetary slack / Theresa Libby -- A Tobit Analysis of accounting faculty publishingproductivity in Australian and New Zealand universities / Brett R. Wilkinson, Chris H. Durden, Katherine J. Wilkinson -- Classification of customized assurance services by decision makers : the caseof S / Philip R. Beaulieu -- An analysis of group influences on going concern auditor judgments / Sunita S. Ahlawat, Timothy J. Fogarty -- A structural equation model of auditors professional commitment : the influence of firm size and political ideology / John T. Sweeney, Jeffrey J. Quirin, Dann G. Fisher -- Investigating error projection among state auditors : the impact of intentional and systematic misstatements / John T. Reisch, Karen S. McKenzie, Alan H. Friedberg -- How does negative source credibility affect commercial lenders decisions? / Philip R. Beaulieu, Andrew J. Rosman -- Earnings management and framing : the specific case of obsolete inventory / Marybeth M. Murphy, Joanne P. Healy.
    摘要、提要註: This volume contains an eclectic collection of behavioral research papers that examine several very important issues. Several of the papersfocus on various aspects of auditors' decisions such as professional commitment in public accounting firms, mitigating bias via group decision making, andappropriately using sample information to estimate errorsin governmental auditing. The decisions ofother professionals that use accounting information such as commercial lenders and divisional managers are also examined. Two papers examine how accounting information impacts the behaviors of individuals within an organization under various incentive structures. Two other papers provide perspectives on overall research with one developing a classification scheme for new assurance services and the other examining factors that impact research productivity of accounting faculty members.
    電子資源: http://www.emeraldinsight.com/1475-1488/6
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