Advances in Accounting Behavioral Research, Volume 11

Advances in accounting behavioral research......Page 1
List of contributors......Page 4
Reviewer Acknowledgments......Page 6
Editorial policy and submission guidelines......Page 8
A review of the strengths and weaknesses of archival, behavioral, and qualitative research methods: recognizing the potential benefits of triangulation......Page 10
Introduction......Page 11
Archival research methods......Page 13
Difficulty in Establishing Causal Inferences......Page 14
Difficulty of Secondary Data Reliance......Page 15
Behavioral research methods......Page 18
Laboratory Experiments......Page 19
Surveys......Page 23
Field Experiments......Page 24
Qualitative research methods......Page 25
Qualitative Research in General......Page 26
Field Studies......Page 28
Content Analysis......Page 29
Earnings management: Triangulation of research methods......Page 30
Conclusion......Page 34
References......Page 36
Disclosure versus recognition in stock-option reporting: are sophisticated users’ perceptions and judgments influenced by the reporting format?......Page 40
Introduction......Page 41
Background and literature review......Page 43
Hypotheses......Page 46
Research Design......Page 48
Research Instrument......Page 49
Preliminary Check......Page 52
Tests on Underlying Judgments (H1)......Page 56
Supplementary Tests on the Perceived Quality of Accounting Information......Page 59
Conclusions......Page 62
Notes......Page 63
References......Page 64
Auditor performance variation: impact of sub-specialty knowledge differences between industry-specialists......Page 67
Introduction......Page 68
Background and hypothesis development......Page 69
Research design and methodology......Page 73
The Experiment......Page 74
Participants......Page 75
Results......Page 78
Summary and conclusion......Page 80
Notes......Page 84
References......Page 85
Auditors’ self-other agreement on perceived possession of expert attributes......Page 88
Introduction......Page 89
Possession of Expert Attributes......Page 90
Self-Other Agreement on Possession of Expert Attributes......Page 92
Research method......Page 94
Perceptions of Expert Attribute Possessions by Others (H2a and H2b)......Page 96
Summary and conclusions......Page 99
Implications......Page 101
Limitations......Page 103
Notes......Page 104
References......Page 105
Appendix. Expertise attributes and their relative importance ratings - scale 1-5 (minimally important to extremely important)......Page 108
Do audit and non-audit business students implicitly associate a company’s relative stock market performance with perceptions of corporate ethical behavior?......Page 110
Introduction......Page 111
Theory and hypotheses......Page 113
Professional Skepticism and Red Flags......Page 115
Interaction between Referent Direction and Referent Magnitude......Page 117
Independent Variables......Page 118
Dependent Variables......Page 119
Participants......Page 120
Preliminary Testing......Page 121
Hypothesis One......Page 122
Hypothesis Two......Page 124
Hypothesis Three......Page 127
Path Analysis......Page 128
Post-Experimental Debriefing......Page 130
Discussion......Page 131
Notes......Page 133
References......Page 134
Above (Referent Direction) by Close (Referent Magnitude) Condition......Page 135
An examination of the influence of contextual and individual variables on public accountants’ exhaustion......Page 136
Introduction......Page 137
Exhaustion: The Stress Dimension of Burnout......Page 138
Exhaustion and the Public Accounting Work Environment......Page 140
Exhaustion and Personality......Page 141
Type-A......Page 142
Neuroticism......Page 143
Sample......Page 144
Measures......Page 145
Descriptive Statistics......Page 148
Tests of Hypotheses......Page 149
Additional Analyses......Page 152
Discussion and conclusion......Page 155
References......Page 156
A research note on the effects of financial and nonfinancial measures in balanced scorecard evaluations......Page 161
Introduction......Page 162
Nonfinancial Performance Measures......Page 163
Target Focus of Evaluation......Page 164
Experimental Case......Page 167
Participants......Page 168
Research Design......Page 169
The Impact of Target Focus on the Weightings of Nonfinancial and Financial Measures......Page 171
Discussion......Page 174
Notes......Page 176
References......Page 178
Appendix. Actual Versus Performance Targets......Page 181