Description

Book Synopsis
Featuring articles covering areas of accounting, this volume examines the behavioral implications of alternative going concern reporting formats. It explains how forensic experts at professional service firms assess the factors that indicate financial statement fraud. It reports three research studies examining performance in a managerial setting.

Table of Contents
List of Contributors. Reviewer Acknowledgements. Editors Comments. Editorial Policy and Submission Guidelines. Tax Compliance Intentions of Low-Income Individual Taxpayers. (H. Efebera et al.). Determinants of Tax Professionals Advice Aggressiveness and Fees. (D. D. Bobek, R. C. Hatfield). Behavioral Implications of Alternative Going Concern Reporting Formats. (C. Viger et al.). Management Fraud Risk Factors: An Examination of the Self-Insight of and Consensus among Forensic Experts. (S. Webber, B. Apostolou, J. M. Hassell). Budgetary Slack Creation and Task Performance: Comparing Individuals to Collective Units. (J. M. Kohlmeyer, III, J. E. Hunton). Budget Team Goals and Performance Antecedent and Mediating Effects. (P. Chalos et al.). Performance Evaluations, with or without Data from a Formal Accounting Reporting System. (Yin Xu, B. Tuttle). Unraveling the Expectations Gap: An Assurance Gaps Model and Illustrative Application. (K. Gladden Burke, S. E. Kovar, P. J. Prenshaw).

Advances in Accounting Behavioral Research

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    A Hardback by Vicky Arnold

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      Publisher: Emerald Publishing Limited
      Publication Date: Publication Date: 24/08/2004
      ISBN13: 9780762311170, 978-0762311170
      ISBN10: 0762311177

      Description

      Book Synopsis
      Featuring articles covering areas of accounting, this volume examines the behavioral implications of alternative going concern reporting formats. It explains how forensic experts at professional service firms assess the factors that indicate financial statement fraud. It reports three research studies examining performance in a managerial setting.

      Table of Contents
      List of Contributors. Reviewer Acknowledgements. Editors Comments. Editorial Policy and Submission Guidelines. Tax Compliance Intentions of Low-Income Individual Taxpayers. (H. Efebera et al.). Determinants of Tax Professionals Advice Aggressiveness and Fees. (D. D. Bobek, R. C. Hatfield). Behavioral Implications of Alternative Going Concern Reporting Formats. (C. Viger et al.). Management Fraud Risk Factors: An Examination of the Self-Insight of and Consensus among Forensic Experts. (S. Webber, B. Apostolou, J. M. Hassell). Budgetary Slack Creation and Task Performance: Comparing Individuals to Collective Units. (J. M. Kohlmeyer, III, J. E. Hunton). Budget Team Goals and Performance Antecedent and Mediating Effects. (P. Chalos et al.). Performance Evaluations, with or without Data from a Formal Accounting Reporting System. (Yin Xu, B. Tuttle). Unraveling the Expectations Gap: An Assurance Gaps Model and Illustrative Application. (K. Gladden Burke, S. E. Kovar, P. J. Prenshaw).

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