Description
Book SynopsisAdvances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting including financial, auditing, taxation, managerial and information systems, addressing a broad range of issues that affect the users, preparers and assurers of accounting information. Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociology, management science, and behavioral economics.
Table of ContentsToo Good to be True! The Bifurcated Effect of Strong Tone in Management Disclosures on Investors’ Decisions. Negativity Bias in Investors’ Reactions to Board of Directors’ Risk Oversight Disclosure. The Effects of Guanxi and Compensation Structure on the Objectivity of Chinese Internal Auditors. Reporting Fraud: An Examination of the Bystander Effect and Evidence Strength. Variance Reporting, Belief Revision, and Profitability. Organizational Learning and Firm Profitability: The Role of Competitive Advantage. Editorial policy and submission guidelines. Copyright page. EDITORIAL BOARD. Advances in Accounting Behavioral Research. List of Contributors. Advances in Accounting Behavioral Research. Advances in Accounting Behavioral Research. Are There Interactive Effects of Subordinate and Client Competence on Audit Reviewers’ Judgments?. Reviewer acknowledgments. Retractions.
