By Vicky Arnold
Quantity five of Advances in Accounting Behavioral examine comprises a superb number of papers that are supposed to turn out to be necessary to a large choice of accounting behavioral researchers. This quantity, that is divided into 3 sections, comprises a few very inspiration scary articles. the 1st part, views of Accounting Behavioral examine, comprises an insightful article via Jim Hunton reflecting on his view of the way forward for behavioral examine in an atmosphere that's more and more pushed by way of electronic know-how. Hunton is likely one of the preeminent students within the region of accounting info structures and this text deals perception into destiny learn avenues for all behavioral researchers. the second one part comprises 8 articles within the components of auditor independence, auditor reminiscence, auditor remember of data, choice aids, ethics, management sort, activity pride and tax preparer aggressiveness. the thing on audit
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Additional info for Advances in Accounting Behavioral Research, Volume 5 (Advances in Accounting Behavioral Research)
Low-Balling Absent Absent Present Present Sample Characteristics . 29) minutes . Manipulation Checks Manipulation check items were used to gauge the effectiveness of the experimental treatments . Participants were asked to respond to two items representing each treatment condition. The manipulation check items for low-balling were : I bid this engagement at a loss in order to obtain the client's future audit business (1 = Strongly Disagree, 7 = Strongly Agree) . I used a low-balling strategy to acquire the initial audit engagement (1 = Strongly Disagree, 7 = Strongly Agree) .
Means and (Standard Deviations) for Between-Subjects Debriefing Questions . Perceptions of Independence I am independent of this client in all respects . My audit judgment with regard to this client is unbiased . My audit judgment with regard to this client is objective . There are no conflicts of interest impairing my independence on this audit engagement . I believe that my audit judgment with respect to this client is impartial. 37) Cognitive Dissonance I feel comfortable with the judgments I just provided concerning HMW Inc.
Journal of Accounting Research, 887-896 . McMillan, J . , & White, R . A . (1993) . Auditors' belief revisions and evidence search : The effect of hypothesis frame, confirmation bias, and professional skepticism . The Accounting Review, 68(3), 443-465 . Messick, D . , & Sentis, K . P . (1979) . Fairness and preference . Journal of Experimental Social Psychology, 15, 418-434 . , & Horesh, N. (1999) . Adult attachment style and the perception of others : The role of projective mechanisms . Journal of Personality & Social Psychology, 76(6), 1022-1034.
Advances in Accounting Behavioral Research, Volume 5 (Advances in Accounting Behavioral Research) by Vicky Arnold