Advances in Accounting Behavioral Research.

Front Cover -- ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH -- ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH -- ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH -- Copyright -- CONTENTS -- LIST OF CONTRIBUTORS -- Recruiting Method and Its Impact on Participant Behavior -- Abstract -- Introduction -- Literature Review and Hypothesis Development -- Incentives to Participate -- Impact of Incentive on Effort -- Sample Bias -- Locus of Control -- Prosocial Behavior -- Social Desirability Response Bias -- Methodology -- Instruments -- Results -- Discussion -- Notes -- Acknowledgment -- References -- Connecting Organizational Culture to Fraud: Buffer/Conduit Theory -- Abstract -- Introduction -- Theory, Literature Review, and Hypotheses -- Individual Fraud Orientation -- Predisposition to Commit Fraud -- Susceptibility to Social Influence -- Collective Fraud Orientation -- OC's Current Effect on Fraud -- Average Effect of Employees' Values on Fraud -- Tone at the Top -- The Buffer/Conduit Level -- Recruitment and Training -- Ambiguity of Written Rules -- Channels for Expressing Ethical Concerns -- Potential for Performance Goals to Compromise Ethical Behavior -- Considering Ethical Values in Performance Reviews, Compensation, and Promotion Decisions -- Millennials and Older Generations -- Method -- Sample -- Instrument -- Results -- Univariate Analysis -- Multivariate Analysis -- Conclusion -- Notes -- Acknowledgments -- References -- Angel Investor Value Judgments and the Effects of Accounting Disclosures* -- Abstract -- Introduction -- Theoretical Review and Hypotheses -- Seed Equity Investment Contexts -- Angel Valuation Judgments -- Effect of Accounting Choice Disclosure on Valuation Judgments -- Effect of Account Risk Disclosure on Valuation Judgments -- Interactive Effect of Accounting Choice Disclosure and Account Risk Disclosure.

Research Design and Methodology -- Revenue Account -- Analyses and Results -- Manipulation Checks -- Relative Influence of Nonfinancial vs Financial Models -- Hypotheses Testing -- Additional Analyses -- Summary and Conclusions -- Summary -- Limitations/Future Research -- Notes -- Acknowledgments -- References -- Behavioral Red Flags and Loss Sizes from Asset Misappropriation: Evidence from the US -- Abstract -- Introduction -- Relation to the Literature -- Data -- Methods -- Results -- Exploratory Factor Analysis -- Impact of Behavioral Red Flags -- Impact of Other Variables -- Robustness Checks -- Accounting for Multicollinearity -- Distinguishing between Employees and Managers -- Different Firm Sizes -- Excluding Lowest and Largest Values -- Conclusion -- Notes -- Acknowledgments -- References -- Appendix 1 -- Appendix 2 -- Appendix 3 -- Appendix 4 -- Appendix 5 -- Appendix 6 -- Appendix 7 -- Appendix 8 -- Appendix 9 -- Appendix 10 -- Appendix 11 -- Effects of Supervisor's Personality on the Support, Abuse, and Feedback Provided to Junior Accountants -- Abstract -- Introduction -- Theory and Background -- Introduction to Personality Traits -- Definitions of Support, Abuse, and Feedback -- Effects of Supervisor Support, Abuse, and Feedback on Subordinate Performance and Turnover -- Hypothesis Development -- Description of the Study -- Participants -- Results -- Reliability -- Model and Results -- Summary and Conclusions -- Acknowledgments -- References -- Career Anchors of Millennial Accountants -- Abstract -- Introduction -- Literature Review -- Underlying Theory -- Validity of Career Anchors -- Characteristics of Millennials -- Career Anchors as a Tool to Manage Careers -- CPAs and Career Issues -- Career Anchors in Other Fields -- Job Satisfaction and Organizational Commitment -- Methodology -- Results -- Conclusion -- Acknowledgments.

References -- INDEX.

This volume of Advances in Accounting Behavioral Researchexplores the most cutting-edge research in behavioral accounting, including chapters on recruitment, organizational culture and fraud, and angel investments, among many more.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.