000			03681nam a2200373Ia 4500
001			bslw09139866
003			UtOrBLW
005			20161010130639.0
006			m o d
007			cr un|||||||||
008			130917s2013 enka o 000 0 eng d
020			_a9781781908396 (electronic bk.) : _c£72.95 ; €97.95 ; $124.95
040			_aUtOrBLW _cUtOrBLW
050		4	_aHF5630 _b.A38 2013
072		7	_aKFC _2bicssc
072		7	_aKF _2bicssc
072		7	_aBUS001000 _2bisacsh
080			_a657
082	0	4	_a657.072 _223
245	0	0	_aAdvances in accounting behavioural research. _nVol. 16 _h[electronic resource] / _cedited by Donna Bobek Schmitt.
260			_aBingley, U.K. : _bEmerald, _c2013.
300			_a1 online resource (xv, 262 p.) : _bill.
490	0		_aAdvances in accounting behavioral research, _x1475-1488
505	0		_aDoes web disclosure of environmental information affect litigation awards? / Jason Chen, Vicky Arnold, Steve G. Sutton -- The relative effects of identifying versus investigating fraud risks on evaluators' assessments of auditor liability / Andrew Reffett -- The effects of offshoring audit tasks on jurors evaluations of damage awards against auditors / Brian Daugherty, Denise Dickins, M.G. Fennema -- How does peer honesty affect focal manager honesty in a budget reporting setting? / Michael Paz, Bernhard E. Reichert, Alex Woods -- Ethical financial reporting choice : the influence of individual characteristics / Jane Cote, Claire Kamm Latham, Debra Sanders -- The aggressiveness of tax professional reporting : examining the influence of moral reasoning / Cynthia Blanthorne, Hughlene A. Burton, Dann Fisher -- Value preferences as antecedents of political orientation and moral reasoning of certified public accountants / Donald L. Ariail, Nicholas Emler, Mohammad J. Abdolmohammadi -- Taxpayers' perceptions and gender effects on the innocent spouse equitable relief provisions / Karen Pierce, Ted D. Englebrecht, Wei-Chih Chiang -- The effect of auditor dismissals and resignations on commercial lending decisions / Arnold Schneider.
520			_aVolume 16 exemplifies this focus by including nine different chapters spanning topics such as auditor liability, ethical decision-making of accounting professionals, taxpayers' perceptions of tax policy, and the effect of auditor changes on commercial lenders' decision-making. The first three chapters focus on liability effects of accounting information: the effect of web disclosure of environmental information on liability assessments, the effect of identifying and investigating fraud risks on assessments of auditor liability, and the effect of offshoring audit tasks on assessments of auditor liability. The next four chapters relate to ethical aspects of judgment and decision-making: the influence of peer honesty in a managerial accounting setting, the influence of individual characteristics in a financial accounting setting, the influence of moral reasoning in a tax setting, and the relationship between political ideology and moral reasoning of accounting professionals. The next chapter investigates taxpayers' perceptions related to innocent spouse provisions and the final chapter considers the role of auditor changes on commercial lenders' decisions to extend credit.
650		0	_aAccounting _xPsychological aspects _xResearch.
650		0	_aAccounting _xMoral and ethical aspects.
650		7	_aBusiness & Economics _xAccounting _xGeneral. _2bisacsh
650		7	_aAccounting. _2bicssc
650		7	_aFinance & accounting. _2bicssc
700	1		_aSchmitt, Donna Bobek.
776	1		_z9781781908389
856	4	0	_uhttp://www.emeraldinsight.com/1475-1488/16
999			_c447 _d447