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Ebook Available

Advances in Accounting Behavioral Research Vol: 16

Product Details
22 Aug 2013
Emerald Group Publishing Limited
300 pages - 152 x 229 x 25mm
Advances in Accounting Behavioral Research


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.
List of Contributors. EDITORIAL BOARD. Reviewer acknowledgments. Editorial policy and submission guidelines. Does Web Disclosure of Environmental Information Affect Litigation Awards?. The Relative Effects of Identifying Versus Investigating Fraud Risks on Evaluators’ Assessments of Auditor Liability. The Effects of Offshoring Audit Tasks on Jurors’ Evaluations of Damage Awards Against Auditors. How does Peer Honesty Affect Focal Manager Honesty in a Budget Reporting Setting?. Ethical Financial Reporting Choice: The Influence of Individual Characteristics. The Aggressiveness of Tax Professional Reporting: Examining the Influence of Moral Reasoning. Value Preferences as Antecedents of Political Orientation and Moral Reasoning of Certified Public Accountants. Taxpayers’ Perceptions and Gender Effects on the Innocent Spouse Equitable Relief Provisions. The Effect of Auditor Dismissals and Resignations on Commercial Lending Decisions. Advances in Accounting Behavioral Research. Advances in Accounting Behavioral Research. Advances in Accounting Behavioral Research. Copyright page.

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