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Advances in Accounting Behavioral Research Vol: 1

Product Details
07 Aug 1998
Emerald Group Publishing Limited
240 pages - 156 x 234 x 14mm
Advances in Accounting Behavioral Research


This series publishes articles encompassing all areas of accounting that incorporate theory from and contribute new knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. Although the series is primarily devoted to original empirical investigations, critical review papers, theoretical analyses, and methodological contributions are also welcome, as well as manuscripts that deal with organizational behavior and human decision processes in accounting.
List of contributors. Reviewer acknowledgments. Associate editors. Editor's comments. Foreword. Re-visioning psychology-based accounting research: not truth-telling but story-telling (D.N. Stone). Accounting Behavioral Research. Utilizing analytical procedures as substantive evidence: the impact of a client explanation on hypothesis testing (S.K. Asare et al.). Decision aids for going-concern evaluation: expectations of partial reliance (E.B. Davis). Instituting management control systems for knowledge workers: an examination of the internal audit function (J.C. Lampe, S.G. Sutton). Counter-explanation on escalation of commitment: an experimental assessment of individual and collective decisions (J.D. Beeler). Audit task and audit methodology as determinants of auditors' elicitation of alternative knowledge organization structures (C.E. Davis, E.B. Davis). Recent evidence on the use of students as surrogate subjects (L.M. Walters-York, A.P. Curatola). The gender mix at the upper staff levels in public accounting: a baseline evaluation (R.A. Bernardi, D.F. Arnold Sr.). Accounting Behavioral Theory. The theory of technology dominance: understanding the impact of intelligent decision aids on decision makers' judgments (V. Arnold, S.G. Sutton). Structuration theory: a framework for behavioral accounting research (K. Yuthas, J.F. Dillard).

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