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007			cr un|||||||||
008			101115s2004 enk o 000 0 eng d
020			_a9781849502801 (electronic bk.) : _c£67.95 ; €99.95 ; $120.95
040			_aUtOrBLW _cUtOrBLW
050		4	_aHF5630 _b.A38 2004
072		7	_aKFC _2bicssc
072		7	_aFIN _2bicssc
072		7	_aBUS001000 _2bisacsh
080			_a336.717.16
082	0	4	_a657 _222
245	0	0	_aAdvances in accounting behavioral research. _nVol. 7 _h[electronic resource].
260			_aBingley, U.K. : _bEmerald, _c2004.
300			_a1 online resource (xiii, 193 p.).
490	0		_aAdvances in accounting behavioral research, _x1475-1488
505	0		_aTax 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			_aAdvances 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	_aBusiness & Economics _xAccounting _xGeneral. _2bisacsh
650		7	_aAccounting. _2bicssc
650		0	_aAccounting _xPsychological aspects _xResearch.
700	1		_aArnold, Vicky.
776	1		_z9780762311170
856	4	0	_uhttp://www.emeraldinsight.com/1475-1488/7
913			_1BMEbacklist
999			_c987 _d987