Advances in Accounting Behavioral Research Vol: 21

Khondkar E. Karim
University of Massachusetts Lowell, USA

Product Details
21 Nov 2018
Emerald Publishing Limited
160 pages - 152 x 229mm
Advances in Accounting Behavioral Research
Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.
Focusing on research that examines both individual and organizational behavior relative to accounting, the series provides a unique opportunity for the exchange of peer reviewed knowledge across all areas of accounting behavioral research and the development, discussion and expansion of theories from psychology, sociology and related disciplines.
Advances in Accounting Behavioral Research encourages research that tests theory, explains theory, and develops theory that can be applied to better understand accounting domains. Accordingly, reviews of established theory and how that theory has and could be used in accounting are also strongly encouraged.
Coverage includes, but is not restricted to:
  • Individual judgement/decision making
  • Group decision making
  • Organizational behavior
  • Inter-organizational relationships
  • Technology integration
  • Strategic management/organizational theory
  • Theory development
  • Theory review
This volume includes chapters on emerging theory, methods, and applications towards behavioral research in accounting and audit.
1. The Effect of Mutual Monitoring and Need for Achievement on Budgetary Slack in a Team-Based Environment; Vincent K Chong
2. An Empirical Assessment of Employee vs. Independent Contractor Status in Taxation and the Effects of Judge's Gender, Political Affiliation, and Industry on those Decisions; Ted D. Englebrecht
3. Are Non-Professional Investors' Attitudes toward Earnings Management Consistent with Their Investing Behavior?; Caroline O. Ford, Bradley E. Lail and Velina Popova
4. Do Consulting Services Performed by Internal Auditors Influence Their Subsequent Assessments When Performing Assurance Services?; Audrey A. Gramling, Arnold Shenider and Lori Shefchik Bhaskar
5. Strategy Evaluation When Using a Strategic Performance Measurement System: An Examination of Motivational and Cognitive Biases; Lan Guo, Theresa Libby, Bernard Wong-On-Wing and Dan Yang
6. Stories vs. Statistics: The Impact of Anecdotal Data on Managerial Decision Making; James Wainberg
Khondkar E. Karim, DBA, CPA is Professor of Accounting and Chair at the University of Massachusetts-Lowell. His research focuses on financial markets and reporting, judgment and decision making, accounting education, SOX compliance, impact of regulatory changes on accounting numbers, management accounting, and cost management. His research has resulted in over 80 published articles in various journal's including Accounting Organizations and Society (AOS), Behavioral Research in Accounting (BRIA), Accounting Horizons, Journal of Corporate Finance, International Journal of Auditing, CPA Journal, International Journal of Finance, Advances in Accounting, Advances in Quantitative Analysis of Finance and Accounting, and other peer reviewed publications.

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