Advances in Accounting Behavioral Research
Editat de Vicky Arnolden Limba Engleză Hardback – 8 iul 2007
Volume 10 exemplifies the different types of behavioral investigations that are conducted in accounting.
It contains two studies that provide insight into the current, technology based audit environment—an experimental markets study examining the need for continuous auditing and a case study examining electronic audit workpaper systems used in audit practice.
This volume also contains two financial accounting studies---one examines the differences in individual investment decisions when software costs are capitalized versus expensed and the other utilizes a survey methodology to examine the ethical implications of various financial decisions. The next article in this volume examines how cognitive style affects search strategies and influences decisions of different decision makers. In addition, two of the articles focus on managerial issues. One examines the role of stress and burnout on job satisfaction, performance, and turnover; and another examines fairness and trust in a governmental accounting context.
The last study in this volume develops a research tool for evaluating the information content in the management discussion and analysis contained within the annual report. This tool should provide useful to a wide range of researcher, not just those interested in examining behavioral issues. These articles are both interesting and insightful and should prove useful in facilitating future behavioral research.
Advances in Accounting Behavioral Research is now available online at ScienceDirect — full-text online from volume 3 onwards.
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Specificații
ISBN-13: 9780762314546
ISBN-10: 0762314540
Pagini: 234
Dimensiuni: 152 x 229 x 14 mm
Greutate: 0 kg
Editura: Elsevier Science
ISBN-10: 0762314540
Pagini: 234
Dimensiuni: 152 x 229 x 14 mm
Greutate: 0 kg
Editura: Elsevier Science
Public țintă
Graduate students and researchers of accounting, organizational behavior, and the human decision-making processCuprins
FACTORS POSITED TO INCREASE DEMAND FOR CONTINUOUS ASSURANCE
Ronald J. Daigle and James C. Lampe
USING ELECTRONIC AUDIT WORKPAPER SYSTEMS IN AUDIT PRACTICE: TASK ANALYSIS, LEARNING, AND RESISTANCE
Jean C. Bedard, Michael L. Ettredge and Karla M. Johnstone
LIMITED ATTENTION AND INDIVIDUALS’ INVESTMENT DECISIONS: EXPERIMENTAL EVIDENCE
Bryan K. Church and Kirsten Ely
UNETHICAL FINANCIAL DECISION-MAKING: PERSONAL GAIN VS. CONCERN FOR OTHERS
Frank Collins, Oscar J. Holzmann, Suzanne H. Lowensohn, and Michael K. Shaub
EFFECTS OF INFORMATION LOAD AND COGNITIVE STYLE ON INFORMATION SEARCH STRATEGIES
Charles F. Kelliher and Lois S. Mahoney
AN ASSESSMENT OF THE CONTRIBUTION OF STRESS AROUSAL TO THE BEYOND THE ROLE STRESS MODEL
Kenneth J. Smith, Jeanette A. Davy and George S. Everly, Jr.
BUDGETARY FAIRNESS, SUPERVISORY TRUST, AND THE PROPENSITY TO CREATE BUDGETARY SLACK: TESTING A SOCIAL EXCHANGE MODEL IN A GOVERNMENT BUDGETING CONTEXT
A. Blair Staley and Nace R. Magner
THE QUESTION OF DISCLOSURE: PROVIDING A TOOL FOR EVALUATING MANAGEMENTS’ DISCUSSION AND ANALYSIS
Lori Holder-Webb
Ronald J. Daigle and James C. Lampe
USING ELECTRONIC AUDIT WORKPAPER SYSTEMS IN AUDIT PRACTICE: TASK ANALYSIS, LEARNING, AND RESISTANCE
Jean C. Bedard, Michael L. Ettredge and Karla M. Johnstone
LIMITED ATTENTION AND INDIVIDUALS’ INVESTMENT DECISIONS: EXPERIMENTAL EVIDENCE
Bryan K. Church and Kirsten Ely
UNETHICAL FINANCIAL DECISION-MAKING: PERSONAL GAIN VS. CONCERN FOR OTHERS
Frank Collins, Oscar J. Holzmann, Suzanne H. Lowensohn, and Michael K. Shaub
EFFECTS OF INFORMATION LOAD AND COGNITIVE STYLE ON INFORMATION SEARCH STRATEGIES
Charles F. Kelliher and Lois S. Mahoney
AN ASSESSMENT OF THE CONTRIBUTION OF STRESS AROUSAL TO THE BEYOND THE ROLE STRESS MODEL
Kenneth J. Smith, Jeanette A. Davy and George S. Everly, Jr.
BUDGETARY FAIRNESS, SUPERVISORY TRUST, AND THE PROPENSITY TO CREATE BUDGETARY SLACK: TESTING A SOCIAL EXCHANGE MODEL IN A GOVERNMENT BUDGETING CONTEXT
A. Blair Staley and Nace R. Magner
THE QUESTION OF DISCLOSURE: PROVIDING A TOOL FOR EVALUATING MANAGEMENTS’ DISCUSSION AND ANALYSIS
Lori Holder-Webb