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The Resource Advances in accounting behavioural research, Vol. 16, edited by Donna Bobek Schmitt, (electronic book)

Advances in accounting behavioural research, Vol. 16, edited by Donna Bobek Schmitt, (electronic book)

Label
Advances in accounting behavioural research, Vol. 16
Title
Advances in accounting behavioural research
Title number
Vol. 16
Statement of responsibility
edited by Donna Bobek Schmitt
Contributor
Subject
Language
eng
Summary
Volume 16 exemplifies this focus by including nine different chapters spanning topics such as auditor liability, ethical decision-making of accounting professionals, taxpayers' perceptions of tax policy, and the effect of auditor changes on commercial lenders' decision-making. The first three chapters focus on liability effects of accounting information: the effect of web disclosure of environmental information on liability assessments, the effect of identifying and investigating fraud risks on assessments of auditor liability, and the effect of offshoring audit tasks on assessments of auditor liability. The next four chapters relate to ethical aspects of judgment and decision-making: the influence of peer honesty in a managerial accounting setting, the influence of individual characteristics in a financial accounting setting, the influence of moral reasoning in a tax setting, and the relationship between political ideology and moral reasoning of accounting professionals. The next chapter investigates taxpayers' perceptions related to innocent spouse provisions and the final chapter considers the role of auditor changes on commercial lenders' decisions to extend credit
Member of
Cataloging source
UtOrBLW
Dewey number
657.072
Illustrations
illustrations
Index
no index present
LC call number
HF5630
LC item number
.A38 2013
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
Schmitt, Donna Bobek
Series statement
Advances in accounting behavioral research
http://library.link/vocab/subjectName
  • Accounting
  • Accounting
Label
Advances in accounting behavioural research, Vol. 16, edited by Donna Bobek Schmitt, (electronic book)
Instantiates
Publication
Contents
Does web disclosure of environmental information affect litigation awards? / Jason Chen, Vicky Arnold, Steve G. Sutton -- The relative effects of identifying versus investigating fraud risks on evaluators' assessments of auditor liability / Andrew Reffett -- The effects of offshoring audit tasks on jurors evaluations of damage awards against auditors / Brian Daugherty, Denise Dickins, M.G. Fennema -- How does peer honesty affect focal manager honesty in a budget reporting setting? / Michael Paz, Bernhard E. Reichert, Alex Woods -- Ethical financial reporting choice : the influence of individual characteristics / Jane Cote, Claire Kamm Latham, Debra Sanders -- The aggressiveness of tax professional reporting : examining the influence of moral reasoning / Cynthia Blanthorne, Hughlene A. Burton, Dann Fisher -- Value preferences as antecedents of political orientation and moral reasoning of certified public accountants / Donald L. Ariail, Nicholas Emler, Mohammad J. Abdolmohammadi -- Taxpayers' perceptions and gender effects on the innocent spouse equitable relief provisions / Karen Pierce, Ted D. Englebrecht, Wei-Chih Chiang -- The effect of auditor dismissals and resignations on commercial lending decisions / Arnold Schneider
Control code
bslw09139866
Dimensions
unknown
Extent
1 online resource (xv, 262 p.)
Form of item
online
Isbn
9781781908396
Other physical details
ill.
Specific material designation
remote
Label
Advances in accounting behavioural research, Vol. 16, edited by Donna Bobek Schmitt, (electronic book)
Publication
Contents
Does web disclosure of environmental information affect litigation awards? / Jason Chen, Vicky Arnold, Steve G. Sutton -- The relative effects of identifying versus investigating fraud risks on evaluators' assessments of auditor liability / Andrew Reffett -- The effects of offshoring audit tasks on jurors evaluations of damage awards against auditors / Brian Daugherty, Denise Dickins, M.G. Fennema -- How does peer honesty affect focal manager honesty in a budget reporting setting? / Michael Paz, Bernhard E. Reichert, Alex Woods -- Ethical financial reporting choice : the influence of individual characteristics / Jane Cote, Claire Kamm Latham, Debra Sanders -- The aggressiveness of tax professional reporting : examining the influence of moral reasoning / Cynthia Blanthorne, Hughlene A. Burton, Dann Fisher -- Value preferences as antecedents of political orientation and moral reasoning of certified public accountants / Donald L. Ariail, Nicholas Emler, Mohammad J. Abdolmohammadi -- Taxpayers' perceptions and gender effects on the innocent spouse equitable relief provisions / Karen Pierce, Ted D. Englebrecht, Wei-Chih Chiang -- The effect of auditor dismissals and resignations on commercial lending decisions / Arnold Schneider
Control code
bslw09139866
Dimensions
unknown
Extent
1 online resource (xv, 262 p.)
Form of item
online
Isbn
9781781908396
Other physical details
ill.
Specific material designation
remote

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