Advances in Accounting Behavioral Research, Volume 6 (Advances in Accounting Behavioral Research)

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INTRODUCTION......Page 12
LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT......Page 13
Firm Size......Page 15
Political Ideology......Page 16
Control Paths......Page 18
Sample......Page 21
Measures......Page 22
Structural Equation Modeling......Page 24
Tests of Hypotheses......Page 26
Additional Analysis......Page 28
LIMITATIONS AND DISCUSSION......Page 29
REFERENCES......Page 31
INTRODUCTION......Page 35
Groups and Group Decision-Making......Page 36
Group Decision-Making in Accounting and Auditing......Page 37
Hypotheses......Page 39
THE EXPERIMENT......Page 42
Task and Procedure......Page 43
Participants......Page 46
Experiment Design......Page 47
Tests of Hypotheses......Page 48
Other Analyses......Page 52
SUMMARY AND DISCUSSION......Page 54
REFERENCES......Page 57
INVESTIGATING ERROR PROJECTION AMONG STATE AUDITORS: THE IMPACT OF INTENTIONAL AND SYSTEMATIC MISSTATEMENTS......Page 60
INTRODUCTION......Page 61
The Uniqueness of Misstatements......Page 63
Intentional Nature of Misstatements......Page 64
Intentional Versus Unintentional Misstatements Hypothesis......Page 65
Experimental Task......Page 66
Subjects......Page 69
Analysis Across Treatment Cases......Page 71
Analyses of Individual Cases......Page 73
Discussion of Findings......Page 77
CONCLUDING COMMENTS......Page 78
Limitations and Extensions......Page 79
REFERENCES......Page 81
Case 3 (Receivables)......Page 83
Case 4 (Unknown Receipts)......Page 84
INTRODUCTION......Page 85
Defining Source Credibility......Page 86
Loan Approval/Denial and Loan Structure......Page 88
Process Effort......Page 90
Procedure......Page 91
Participants......Page 93
Hypothesis Testing......Page 94
DISCUSSION AND CONCLUSIONS......Page 97
REFERENCES......Page 99
EARNINGS MANAGEMENT AND FRAMING: THE SPECIFIC CASE OF OBSOLETE INVENTORY......Page 101
INTRODUCTION......Page 102
THEORY AND HYPOTHESES DEVELOPMENT......Page 103
Hypothesis 1 - Earnings Management (EM) Hypothesis......Page 104
Hypothesis 2 - Framing Hypothesis......Page 105
Hypothesis 3 - Interaction of Income Level and Framing......Page 106
EM Hypothesis Operationalization......Page 108
Selection of the Discretionary Decision......Page 110
Expected Payoffs......Page 111
Pretesting......Page 112
Response Rate......Page 113
Demographics......Page 114
Overall Results......Page 116
Earnings Management Hypothesis......Page 117
Interaction Hypotheses......Page 118
Discussion......Page 120
CONTRIBUTIONS AND IMPLICATIONS FOR FURTHER STUDY......Page 121
REFERENCES......Page 122
Scenario......Page 124
THE EFFECTS OF INCENTIVE STRUCTURE AND GOAL DIFFICULTY ON TIME PLANNING DECISIONS WITHIN A BALANCED SCORECARD FRAMEWORK......Page 126
INTRODUCTION......Page 127
BACKGROUND AND HYPOTHESES......Page 129
Incentive Structure and Goal Difficulty......Page 130
Decision Task and Materials......Page 133
Preliminary Analysis......Page 135
Hypotheses Testing......Page 136
Supplemental Analysis......Page 141
DISCUSSION......Page 143
REFERENCES......Page 145
APPENDIX......Page 148
INTRODUCTION......Page 150
RELATED LITERATURE AND HYPOTHESIS DEVELOPMENT......Page 152
Fair Process and Social Exchange Theory......Page 154
Participants......Page 157
Contract Type......Page 158
Experimental Procedures......Page 159
Dependent Variable - Budgetary Slack......Page 160
Manipulation Check for Contracting Process......Page 162
Hypothesis Tests......Page 164
DISCUSSION......Page 165
REFERENCES......Page 168
Fair and Unfair Contracting Process Scenarios......Page 172
INTRODUCTION......Page 175
HYPOTHESIS DEVELOPMENT......Page 177
MODEL DEVELOPMENT AND DATA ANALYSIS......Page 179
ANALYSIS AND RESULTS......Page 183
CONCLUSIONS, LIMITATIONS AND SUGGESTIONS FOR FURTHER RESEARCH......Page 185
REFERENCES......Page 187
INTRODUCTION......Page 189
COGNITIVE MODELS OF CLASSIFICATION IN ACCOUNTING......Page 191
CLASSIFICATION OF ASSURANCE SERVICES......Page 194
CLASSIFICATION OF CUSTOMIZED ASSURANCE: THE EXAMPLE OF SysTrust......Page 200
BEHAVIORAL EVIDENCE AND THE CATEGORY USE EFFECT......Page 205
RESEARCH IMPLICATIONS......Page 209
ACKNOWLEDGMENTS......Page 213
REFERENCES......Page 214