Description
Book SynopsisAdvances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.
Focusing on research that examines both individual and organizational behavior relative to accounting, the series provides a unique opportunity for the 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.
Advances in Accounting Behavioral Research encourages research that tests theory, explains theory, and develops theory that can be applied to better understand accounting domains. Accordingly, reviews of established theory and how that theory has and could be used in accounting are also strongly encouraged.
Trade ReviewSix papers examine the risk of temporal framing in the context of tax audit risk, methods to increase use tax compliance, client likability in relation to fraud risk judgment, investors' reactions to the likelihood of analyst herding, and the influence of XBRL financial statements on investor decision quality. The final article investigates CPA and attorney bias in the selection of business service providers. -- Copyright 2019 * Portland, OR *
Table of Contents1. Framing Tax Audit Risks: The Role Of Temporal Framing And Perceived Fairness;
Christie Comunale, Charles A. Barragato and Denise Buhrau 2. Experimental Evidence On The Efficacy Of Current Approaches To Increase Use Tax Compliance;
M. Elizabeth Howard, Robert A. Seay and Ryan A. Seay 3. Interpersonal Affect, Accountability and Experience in Auditor Fraud Risk Judgments and the Processing of Fraud Cues;
Brad A. Schafer and Jennifer K. Schafer 4. Investor Uncertainty Judgments and Perceptions of Analyst Herding: The Role of Motivated Reasoning;
Walied Keshk 5. Can XBRL Improve the Decision Processes, Correctness and Efficiency of Novices' Financial Analysis?;
Audrey N. Scarlata, Kelly L. Williams and Brandon Vagner 6. Professional Affiliation Bias among CPAs and Attorneys at Publicly-Traded U.S. Firms;
Eric D. Bostwick, Morris H. Stocks and W. Mark Wilder
