By Vicky Arnold
Quantity five of Advances in Accounting Behavioral learn comprises a very good number of papers that are supposed to end up to be useful to a wide selection of accounting behavioral researchers. This quantity, that's divided into 3 sections, comprises a few very suggestion scary articles. the 1st part, views of Accounting Behavioral examine, comprises an insightful article by means of Jim Hunton reflecting on his view of the way forward for behavioral examine in an atmosphere that's more and more pushed by means of electronic expertise. Hunton is among the preeminent students within the sector of accounting details platforms and this text deals perception into destiny learn avenues for all behavioral researchers. the second one part comprises 8 articles within the components of auditor independence, auditor reminiscence, auditor keep in mind of data, selection aids, ethics, management variety, task delight and tax preparer aggressiveness. the object on audit
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Additional info for Advances in Accounting Behavioral Research, Volume 5 (Advances in Accounting Behavioral Research)
Responses to between-subject debriefing items indicate that auditors in all four treatment conditions believed that their judgments with respect to the case client were objective, unbiased, and impartial . Within-subject debriefing items Contingent Economic Rents 45 were also assessed . After reading each of four scenarios (low-balling and potential non-audit revenue : absent or present) unrelated to the experimental case, auditors again indicated that their client-related judgments would be objective, unbiased, and impartial .
Horesh, N. (1999) . Adult attachment style and the perception of others : The role of projective mechanisms . Journal of Personality & Social Psychology, 76(6), 1022-1034. Montgomery, H . (1983) . Decision rules and the search for dominance structure: Towards a process model of decision making . In : P . Humphreys, 0 . Seveson & A . Vari (Eds), Analyzing and Aiding Decision Processes (pp. 324-348). Amsterdam, The Netherlands : North-Holland . Nickerson, R. S . (1998). Confirmation bias : A ubiquitous phenomenon in many guises.
HUNTON In the future, it is likely that my CPA firm will earn non-audit revenues from this client (1 = Strongly Disagree, 7 = Strongly Agree) . In the future, it is likely that non-audit revenues earned from this client will enhance my personal income (1 = Strongly Disagree, 7 = Strongly Agree) . 01) . The items were collapsed (summed) into a single non-audit revenue index . 05), respectively. 01) . 07), respectively . 01) . Accordingly, the manipulations were considered successful . Means and Correlations Table 2 (Panel A) presents means and standard deviations of study variables .