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Advances in accounting behavioral research. (Record no. 987)

000 -LEADER
fixed length control field 04037nam a2200361Ka 4500
001 - CONTROL NUMBER
control field bslw06293639
003 - CONTROL NUMBER IDENTIFIER
control field UtOrBLW
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20161010130650.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
fixed length control field m d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr un|||||||||
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 101115s2004 enk o 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781849502801 (electronic bk.) :
Terms of availability £67.95 ; €99.95 ; $120.95
040 ## - CATALOGING SOURCE
Original cataloging agency UtOrBLW
Transcribing agency UtOrBLW
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5630
Item number .A38 2004
072 #7 - SUBJECT CATEGORY CODE
Subject category code KFC
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code FIN
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS001000
Source bisacsh
080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER
Universal Decimal Classification number 336.717.16
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657
Edition number 22
245 00 - TITLE STATEMENT
Title Advances in accounting behavioral research.
Number of part/section of a work Vol. 7
Medium [electronic resource].
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Bingley, U.K. :
Name of publisher, distributor, etc Emerald,
Date of publication, distribution, etc 2004.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (xiii, 193 p.).
490 0# - SERIES STATEMENT
Series statement Advances in accounting behavioral research,
International Standard Serial Number 1475-1488
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Tax compliance intentions of low-income individual taxpayers / Henry Efebera, David C. Hayes, James E. Hunton, Cherie O'Neil -- Budget team goals and performance antecedent and mediating effects / Peter Chalos, Margaret Poon, Dean Tjosvold, W.J. Dunn -- Performance evaluations, with or without data from a formal accounting reporting system / Yin Xu, Brad Tuttle -- Unraveling the expectations gap : an assurance gaps model and illustrative application / Kimberly Gladden Burke, Stacy E. Kovar, Penelope J. Prenshaw -- Determinants of tax professionals advice aggressiveness and fees / Donna D. Bobek, Richard C. Hatfield -- Behavioral implications of alternative going concern reporting formats / Chantal Viger, Asokan Anandarajan, Anthony P. Curatola, Walid Ben-Amar -- Management fraud risk factors : an examination of the self-insight of and consensus among forensic experts / Sally A. Webber, Barbara Apostolou, John M. Hassell -- Budgetary slack creation and task performance : comparing individuals to collective units -- James M. Kohlmeyer, James E. Hunton.
520 ## - SUMMARY, ETC.
Summary, etc Advances in Accounting Behavioral Research publishes quality articles encompassing all areas of accounting that incorporate theory from and contribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotes research that integrates accounting issues with organizational behavior, human judgment/decision making, and cognitive psychology. Volume 7 contains papers on a variety of behavioral accounting topics including tax, financial, audit, forensic, and managerial accounting. One paper in the area of taxation is an insightful look at the influence of the earned income tax credit in which the authors collected the data from low-income individual taxpayers. The other taxation paper examines the variables that influence tax professional judgments. This volume also contains a paper examining the behavioral implications of alternative going concern reporting formats, a particularly timely issue as many countries struggle with how to make financial reporting more transparent. Another study examines how forensic experts at professional service firms assess the factors that indicate financial statement fraud. Three research studies examining performance in a managerial setting are also reported. One investigates the differences between individual and collective budgeting decisions with respect to budgetary slack creation and task performance; a second examines conditions that affect budget team performance; and a third examines whether superiors who evaluate the performance of their subordinates consider information asymmetry. The final paper develops an assurance services model that identifies the gaps in expectations between users and providers of assurance services. Overall, these papers provide interesting insight into the problems examined.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Business & Economics
General subdivision Accounting
-- General.
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting.
Source of heading or term bicssc
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting
General subdivision Psychological aspects
-- Research.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Arnold, Vicky.
776 1# - ADDITIONAL PHYSICAL FORM ENTRY
International Standard Book Number 9780762311170
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier http://www.emeraldinsight.com/1475-1488/7
913 ## -
-- BMEbacklist

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