Description
Book Synopsis"Advances in Accounting Behavioral Research" publishes high-quality research encompassing all areas of accounting that incorporates theory from, and contributes knowledge and understanding to applied psychology, sociology, management science, and behavioral economics. Research published in this series encompasses all areas of accounting and covers a broad range of issues that affect the users, preparers and assurers of accounting information. This volume focuses primarily on developing psychometric measures that can be useful for future research. This includes research focused on developing an instrument for measuring taxpayer locus of control, developing a scale for examining social norms related to tax compliance, identifying characteristics of audit partners that might predict 'risky' behavior, and identifying facets of culture that influence employee satisfaction. Further, the quality of auditors' decisions as judged by engagement quality reviewers and jurors are examined. Finally, an investigation of the factors that influence coauthorship provides interesting insight into the habits of the most productive accounting researchers.
Table of ContentsList of Contributors. Reviewer acknowledgments. Multidimensional Locus of Control Applied to the Taxpayer/Tax Professional Relationship. The Social Norms of Tax Compliance: Scale Development, Social Desirability, and Presentation Effects. Quantifying Intuitions about Risk: Comparing Public Accounting Firm Partners Perceived as “Risky” and “Non-Risky”. The Effect of Congruence between Cultural Time Orientation and Budget Planning Horizon on Employees' Satisfaction with Participative Budgeting. Integrated Information Systems and Interorganizational Performance: The Role of Management Accounting Systems Design. Are Engagement Quality Reviews Really Objective?. Does the Change to Principles-Based Accounting Increase Juror Assessments of Auditor Liability?. What Factors Influence the Number of Coauthors in the Published Research of the Most Productive Authors in Accounting Literature? A Long-term Study. Advances in Accounting Behavioral Research. Advances in Accounting Behavioral Research. Advances in Accounting Behavioral Research. Copyright page. Editorial policy and submission guidelines.
