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Advances in Accounting Behavioral Research Vol: 2

Product Details
23 Sep 1999
Emerald Group Publishing Limited
324 pages - 156 x 234 x 19mm
Advances in Accounting Behavioral Research


Volume 2 in this series begins with essays written by Robert H. Ashton and Ken T. Trotman who share their unique perspectives and remarkable insight and wisdom on accounting behavioral research. Part II provides 10 high-quality papers by authors who represent some of the best and brightest minds in their respective fields. Part III contains a methodological paper on the uses and misuses of Cronbach's alpha in behavioral research. This is a "must-read" for Ph.D students and researchers who desire to rely on the estimated reliability properties of the Cronbach alpha statistic.
List of contributors. Reviewer acknowledgments. Associate editors. Editor's comments. Part I. Perspectives on Accounting Behavioral Research. Enriching the "expertise paradigm" of accounting research: conscientiousness, general cognitive ability, and goal orientation (R.H. Ashton). Perspectives on JDM Research in auditing over 25 years (K.T. Trotman). Part II. Accounting Behavioral Research. The effects of gender and group composition on professional auditors' interaction and contribution to group performance (J.J. Maroney et al.). Differences in auditors' professional skepticism across career levels in the firm (M.K. Shaub, J.E. Lawrence). Deescalation of commitment among internal auditors (R.G. Brody, S.E. Kaplan). An experimental evaluation of the influence of moral reasoning on escalation errors (R.R. Radtke). The effect of knowledge content, knowledge structure, and specific experience on auditors' performance in analytical procedures (J.J. Maroney). A reexamination of the accounting stereotype (C.J. Coate, J.P. Guthrie). Negotiator mixed motives and perception of relative power in transfer pricing negotiation (C.W. Chan). Assessments of progress toward more expert-like behavior while performing audit tasks in the field (J.A. Russo Jr.). Determinants of auditor performance during planning analytical procedures (E. O'Donnell). The nature of experience and auditor performance in audit and assurance tasks (G.K. Sergenian, J.C. Bedard). Part III. Methodological Issues in Behavioral Research. Uses and misuses of Cronbach's alpha: implications for behavioral researchers (J.C. Lampe et al.).

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