| 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/ edited by Vicky Arnold ... [et al.]. |
| 其他作者: |
Arnold, Vicky. |
| 出版者: |
Bingley, U.K. : : Emerald,, 2008. |
| 面頁冊數: |
1 online resource (xii, 177 p.) |
| 標題: |
Psychology - General. |
| 標題: |
Accounting. |
| 標題: |
Accounting - Research. |
| ISBN: |
9781846639616 (electronic bk.) |
| ISBN: |
9781846639609 (hbk.) |
| 內容註: |
A review of the strengths and weaknesses of archival, behavioral, and qualitative research methods : recognizing the potential benefits of triangulation / Amy M. Hageman -- Do audit and non-audit business students implicitly associate a company's relative stock market performance with perceptions of corporate ethical behavior? / Christine Nolder, James E. Hunton -- An examination of the influence of contextual and individual variables on public accountants' exhaustion / Daniel W. Law, JohnT. Sweeney, Scott L. Summers -- A research note on the effects of financial and nonfinancial measures in balanced scorecard evaluations / KipR. Krumwiede, Tim V. Eaton, Monte R. Swain, Dennis Eggett -- Disclosure versus recognition in stock-option reporting : are sophisticated users' perceptions and judgments influenced by the reporting format? / Asokan Anandarajan, Rejean Belzile, Anthony P. Curatola, Chantal Viger -- Auditor performance variation : impact of sub-specialty knowledge differences between industry-specialists / Carlin Dowling, Robyn Moroney -- Auditors' self-other agreement onperceived possession of expert attributes / Mohammad J. Abdolmohammadi. |
| 摘要、提要註: |
"Advances in Accounting Behavioral Research" publishes high quality articles encompassing allareas of accounting that incorporate theory from and contribute knowledge and understanding to the fields of appliedpsychology, sociology, management science, and economics. The series promotes research that investigates behavioral accounting issues. Volume11 begins with a review article that compares the strengths and weaknesses of using a single type of research method (archival, behavioral, and qualitative) to investigate accounting phenomenon and explains why using multiple methods providesa richer understanding of particular issues. This article should provide beneficial to a wide rangeof researchers, not just those interested in using behavioral methodologies. The remaining articlesare empirical in nature in and examine a variety of current issues. One article examines whether sophisticated financial statement users' decisions are impacted by differential treatments of stock option compensation costs while another article provides a very interesting investigation of whether investors evaluate corporate ethical behavior as a function of their relative stock market performance. Two articles examine different aspects of auditor performance, with one contrasting the performance gains by industry specialist auditors in regulated versus unregulated industries and another contrasting the perspectives of specific auditors and their colleagues on whether they possessed the attributes of an expert.Another article examines the influence of various factors that impact public accountants' exhaustion, and the final article examines whether balance scorecard performance is differentially affected by financial and nonfinancial measures. These articles areboth interesting and insightful and should prove useful in facilitating future behavioral research. |
| 電子資源: |
http://www.emeraldinsight.com/1475-1488/11 |