Advances in Accounting Behavioral Research. (Record no. 13357)
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| 000 -LEADER | |
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| fixed length control field | 06261nam a22004693i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC5897323 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724113939.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2019 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781838673451 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781838673468 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC5897323 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL5897323 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1061275198 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5601-5689 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 339.3 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Karim, Khondkar E. |
| 245 10 - TITLE STATEMENT | |
| Title | Advances in Accounting Behavioral Research. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Bingley : |
| Name of producer, publisher, distributor, manufacturer | Emerald Publishing Limited, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2019. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2020. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (165 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Advances in Accounting Behavioral Research Series ; |
| Volume/sequential designation | v.22 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Front Cover -- Advances in Accounting Behavioral Research -- Copyright Page -- Contents -- List of Contributors -- Framing Tax Audit Risks: The Role of Temporal Framing and Perceived Fairness -- Introduction -- Review of the Literature -- Detection Risk and Taxpayer Compliance -- Perceived Fairness of the Tax System and Taxpayer Compliance -- CLT and Taxpayer Compliance -- Hypotheses Development -- Method -- Respondents and Design -- Task -- Independent Variables -- Dependent Variable -- Demographics and Other Variables -- Pretest of Risk Perception -- Results -- Tax Compliance -- Supplementary Analysis -- Conclusion -- Notes -- References -- Experimental Evidence on the Efficacy of Current Approaches to Increase Use Tax Compliance -- Introduction -- Background and Hypotheses Development -- E-Commerce and Sales and Use Taxes -- Tax Compliance -- Hypotheses -- Research Method -- Experimental Design -- Participants -- Results -- Conclusion -- Notes -- Acknowledgments -- References -- Interpersonal Affect, Accountability and Experience in Auditor Fraud Risk Judgments and the Processing of Fraud Cues -- Introduction -- Related Literature -- Hypothesis Development -- Accountability and Experience as Moderators -- Affect and Evidence Evaluation -- Method -- Participants -- Procedure -- Independent Variables -- Dependent Variable -- Fraud Evidence Statements -- Pretest -- Results -- Demographics -- Manipulation Checks -- Overall Judgment -- Fraud Statement Assessments -- Conclusions -- Limitations and Future Directions -- Notes -- Acknowledgments -- References -- Investor Uncertainty Judgments and Perceptions of Analyst Herding: The Role of Motivated Reasoning -- Introduction -- Background Research -- Hypothesis Development -- Temporal Order of Analyst Forecasts and Investors' Uncertainty. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Motivated Skepticism and the Preference-consistency of Analyst Forecasts -- Experimental Design and Method -- Participants -- Case Materials and Procedures -- Independent Variables -- Dependent Measures -- Process Measures -- Results -- Manipulation Checks -- Tests of Hypotheses -- Test of H1 -- Test of H2 -- Conclusion -- Notes -- Acknowledgments -- References -- Can XBRL Improve the Decision Processes and Decision Quality of Novices' Financial Analysis? -- Introduction -- Theory and Hypotheses -- Cognitive Cost-Benefit and XBRL-relevant Research -- Decision Processes: Search Strategy -- Decision Processes: Effort -- Decision Quality -- Decision Efficiency -- Methods -- Design -- Participants -- Financial Statement Analysis Task -- Technology Manipulation -- PDF Condition -- XBRL Condition -- Procedure -- Knowledge Pre- and Post-tests -- Technology Training -- Financial Statement Analysis Training -- Decision Strategies and Processes -- Measures -- Dependent Process Measures: Search Strategy and Effort -- Dependent Measures of Decision Quality: Accuracy and Integration -- Dependent efficiency measures -- Analysis and Models -- Results -- Descriptive Statistics, Attrition, and Normality -- Correlations and Construct Validity -- Manipulation Check Results -- Planned and Realized Statistical Power -- GLM Results and Main-effect Means -- Decision Processes -- Decision Quality -- Efficiency -- Additional Analyses: Knowledge -- Additional Analyses: Demographics -- Summary -- Discussion -- Implications and Alternative Explanations of Results -- Summary of Results -- Summary of Non-results and Contrary Results -- Limitations -- Contributions -- Future Research -- Conclusion -- Notes -- References -- Professional Affiliation Bias among CPAs and Attorneys at Publicly Traded US Firms -- Introduction -- Background and Hypotheses. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Attraction-Selection-Attrition Theory -- Decision Bias Literature -- Hypotheses -- Research Methods -- Sample Size and Selection -- Research Design -- Results -- Response Rate and Descriptive Statistics -- Main Effects -- Interaction Effects -- Contrast Effects -- AUDIT Contrasts -- TAX Contrasts -- MERGERS Contrasts -- TRADE Contrasts -- LITIGATE Contrasts -- Conclusion -- Summary -- Limitations -- Future Research -- References -- Appendix 1. CPA Firm Version of Research Instrument -- Appendix 2. LAW Firm Version of Research Instrument -- Appendix 3. CPA/LAW Firm Version of Research Instrument -- Index. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Focusing on research that examines both individual and organizational behavior relative to accounting, this volume of Advances in Accounting Behavioral Researchoffers a perspectives on topics such as tax compliance, risk judgement, and affiliation bias. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Karim, Khondkar E. |
| Title | Advances in Accounting Behavioral Research |
| Place, publisher, and date of publication | Bingley : Emerald Publishing Limited,c2019 |
| International Standard Book Number | 9781838673468 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Advances in Accounting Behavioral Research Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5897323">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5897323</a> |
| Public note | Click to View |
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