Description
Book SynopsisFocusing on research that examines both individual and organizational behavior relative to accounting, Advances in Accounting Behavioral Research provides an in-depth analysis and exchange of peer-reviewed knowledge across all areas of accounting behavioral research and the development, discussion, and expansion of theories from psychology, sociology, and related disciplines.
From the effects of organizational commitment, the impact of stressors on performance, and responses to narcissism to the effects of auditor familiarity and the examination of personality traits, chapters in Volume 26 compile innovative and new explorations into the behavioral aspects of accounting and auditing. Working on both the individual and organizational level, this collection is essential reading for accounting students and educators, providing a unique, interdisciplinary forum with valuable insights on practice for those working in the field to better understand accounting domains.
Table of ContentsChapter 1. Age Differences in Managers’ Responses to Narcissistic Subordinates’ Aggressive Accounting; Matthew J. Hayes and Philip M.J. Reckers
Chapter 2. The Effects of a Limited Liability Agreement and Audit Firm Size on Bank Loan Officers’ Perceptions of Privately Held Companies’ Creditworthiness; Aisha Meeks and Dereck Barr-Pulliam
Chapter 3. Performance Measurement Systems Design Choice: The Roles of Political Connections and Social Networking on Firm Performance – Evidence from China; Vincent K. Chong, Gary S. Monroe, Isabel Z. Wang, and Feida (Frank) Zhang
Chapter 4. Leveling The Playing Field: How Assurance Mitigates the Negative Effect of Unfamiliarity Among Nonprofessional Investors; Robert Pinsker and Eileen Taylor
Chapter 5. Deciphering the Corporate Mind: Capturing Early Warning Signals in Non-Numeric Communication Channels Using Computational Intelligence; Rahul Kumar, Soumya Guha Deb, and Shubhadeep Mukherjee
Chapter 6. Reference Points, Mental Accounting and Taxpayer Compliance: Insights from a Field Study; Ian Burt, Linda Thorne, and Jay Walker
Chapter 7. Entrepreneurial Orientation and Performance: The Effect of Organizational Commitment and Budgetary Support; Sakthi Mahenthiran, Robert Mackoy, Jane L. Y. Terpstra-Tong, and Loreto J. Morales
Chapter 8. How do Stressors influence Accountants’ Performance? A Meta-analytical Structural Equation Modeling Investigation; Adrien B. Bonache and Kenneth J. Smith
Chapter 9. Do Familiarity with A Loan Applicant’s Auditor and the Auditor’s Associations with Past Borrowers Impact Lending Judgments?; Arnold Schneider
Chapter 10. Professionalism, Professional Commitment, and Performance; Stuart Thomas
Chapter 11. Genes, Culture, And Voluntary Audits; Sami Dakhlia, Boubacar Diallo, Shahriar M. Saadullah, and Akrem Temimi
Chapter 12. A Synthesis of Behavioral Accounting Studies that Examine Personality Traits; Arnold Schneider and Jonathan Kugel
Chapter 13. Internal Auditors’ Moral Courage: A Cognitive Mapping Method; Imen Khelil and Khaled Hussainey
