Advances in Accounting Behavioral Research

Business & Finance, Accounting
Cover of the book Advances in Accounting Behavioral Research by , Emerald Group Publishing Limited
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: ISBN: 9781781908396
Publisher: Emerald Group Publishing Limited Publication: August 22, 2013
Imprint: Emerald Group Publishing Limited Language: English
Author:
ISBN: 9781781908396
Publisher: Emerald Group Publishing Limited
Publication: August 22, 2013
Imprint: Emerald Group Publishing Limited
Language: English

Volume 16 exemplifies this focus by including nine different chapters spanning topics such as auditor liability, ethical decision-making of accounting professionals, taxpayers' perceptions of tax policy, and the effect of auditor changes on commercial lenders' decision-making. The first three chapters focus on liability effects of accounting information: the effect of web disclosure of environmental information on liability assessments, the effect of identifying and investigating fraud risks on assessments of auditor liability, and the effect of offshoring audit tasks on assessments of auditor liability. The next four chapters relate to ethical aspects of judgment and decision-making: the influence of peer honesty in a managerial accounting setting, the influence of individual characteristics in a financial accounting setting, the influence of moral reasoning in a tax setting, and the relationship between political ideology and moral reasoning of accounting professionals. The next chapter investigates taxpayers' perceptions related to innocent spouse provisions and the final chapter considers the role of auditor changes on commercial lenders' decisions to extend credit.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

Volume 16 exemplifies this focus by including nine different chapters spanning topics such as auditor liability, ethical decision-making of accounting professionals, taxpayers' perceptions of tax policy, and the effect of auditor changes on commercial lenders' decision-making. The first three chapters focus on liability effects of accounting information: the effect of web disclosure of environmental information on liability assessments, the effect of identifying and investigating fraud risks on assessments of auditor liability, and the effect of offshoring audit tasks on assessments of auditor liability. The next four chapters relate to ethical aspects of judgment and decision-making: the influence of peer honesty in a managerial accounting setting, the influence of individual characteristics in a financial accounting setting, the influence of moral reasoning in a tax setting, and the relationship between political ideology and moral reasoning of accounting professionals. The next chapter investigates taxpayers' perceptions related to innocent spouse provisions and the final chapter considers the role of auditor changes on commercial lenders' decisions to extend credit.

More books from Emerald Group Publishing Limited

Cover of the book A Focused Issue on Building New Competences in Dynamic Environments by
Cover of the book Narratives of Identity in Social Movements, Conflicts and Change by
Cover of the book Labor Market Issues in China by
Cover of the book Institutional Logics in Action by
Cover of the book Promises Fulfilled and Unfulfilled in Management Education by
Cover of the book Advances in Accounting Education by
Cover of the book E-Services Adoption by
Cover of the book Social Recruitment in HRM by
Cover of the book Achieving Ethical Excellence by
Cover of the book Special Issue by
Cover of the book The Contribution of Love, and Hate, to Organizational Ethics by
Cover of the book New Advances in Experimental Research on Corruption by
Cover of the book Emerging and Potential Trends in Public Management by
Cover of the book Gender Convergence in the Labor Market by
Cover of the book Narrative Conceptions of Knowledge by
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy