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Advances in accounting behavioural research. Vol. 16

Author: Donna Bobek Schmitt
Publisher: Bingley, U.K. : Emerald, 2013.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
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  Read more...
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Genre/Form: Electronic books
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Donna Bobek Schmitt
ISBN: 9781781908396 1781908397
OCLC Number: 858451185
Description: 1 online resource (xv, 262 pages) : illustrations
Contents: Does web disclosure of environmental information affect litigation awards? / Jason Chen, Vicky Arnold, Steve G. Sutton --
The relative effects of identifying versus investigating fraud risks on evaluators' assessments of auditor liability / Andrew Reffett --
The effects of offshoring audit tasks on jurors evaluations of damage awards against auditors / Brian Daugherty, Denise Dickins, M.G. Fennema --
How does peer honesty affect focal manager honesty in a budget reporting setting? / Michael Paz, Bernhard E. Reichert, Alex Woods --
Ethical financial reporting choice : the influence of individual characteristics / Jane Cote, Claire Kamm Latham, Debra Sanders --
The aggressiveness of tax professional reporting : examining the influence of moral reasoning / Cynthia Blanthorne, Hughlene A. Burton, Dann Fisher --
Value preferences as antecedents of political orientation and moral reasoning of certified public accountants / Donald L. Ariail, Nicholas Emler, Mohammad J. Abdolmohammadi --
Taxpayers' perceptions and gender effects on the innocent spouse equitable relief provisions / Karen Pierce, Ted D. Englebrecht, Wei-Chih Chiang --
The effect of auditor dismissals and resignations on commercial lending decisions / Arnold Schneider.
Responsibility: edited by Donna Bobek Schmitt.

Abstract:

Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting and addressing a broad range of issues that affect the users, preparers, and assurers  Read more...

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