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Advances in Accounting Behavioral Research Vol: 13

Product Details
02 Jul 2010
Emerald Group Publishing Limited
250 pages - 156 x 234 x 20mm
Advances in Accounting Behavioral Research


"Advances in Accounting Behavioral Research" publishes high-quality research encompassing all areas of accounting that incorporates theory from, and contributes knowledge and understanding to applied psychology, sociology, management science, and behavioral economics. Research published in this series encompasses all areas of accounting and covers a broad range of issues that affect the users, preparers and assurers of accounting information. Of particular interest are studies that advance and/or develop theory and studies that address contemporary issues affecting accounting information use and the actors in the surrounding environment. Understanding how accounting information affects each of these actors and their decisions and how accounting re-shapes society are critical. Similarly, the surrounding environment is critical as the social context influences accounting as well as the means for supporting information production and dissemination, that is, technology. This volume focuses primarily on this latter aspect and includes studies that examine both the short-term implications of technology use on individuals and the long-term implications of technology on organizational evolution.
List of Contributors. Reviewer acknowledgments. The fundamental role of technology in accounting: Researching reality. Technology monoculture: ERP systems, “techno-process diversity” and the threat to the information technology ecosystem. The role of confidence in tax return preparation using tax software. Novice level knowledge acquisition using a technology-based educational delivery system: The role of experiential practice. An efficient method for acquiring auditing procedural knowledge. Stress and its antecedents and consequences in accounting settings: an empirically derived theoretical model. Examining the antecedents and consequences of regular exercise in the audit profession: How CPA firms can promote auditors’ psychological and physical healthiness. An examination of perceptions of auditor independence and financial reporting quality when former auditors are hired. Self-promote or not? An examination of the effect of management's self-promotion in management disclosures. Editorial policy and submission guidelines. Advances in Accounting Behavioral Research. Advances in Accounting Behavioral Research. Copyright page.

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