Advances in Accounting Behavioral Research, Volume 8 by Vicky Arnold

By Vicky Arnold

"Advances in Accounting Behavioral learn" publishes caliber articles encompassing all components of accounting that include concept from and give a contribution wisdom and realizing to the fields of utilized psychology, sociology, administration technological know-how, and economics. The sequence promotes examine that integrates accounting concerns with organizational habit, human judgment/decision making, and cognitive psychology. quantity eight includes papers on various behavioral accounting themes. The lead article is a literature assessment of study linked to the idea adjustment version (Hogarth and Einhorn 1992), which has been used because the theoretical help for an important physique of study in accounting. this text synthesizes previous accounting examine and identifies destiny learn possibilities. the rest 8 articles are empirical in nature and consider behavioral concerns in auditing, ethics, and administration accounting. One research investigates the potency and effectiveness of a up to date switch to the audit workpaper assessment method, which delegates extra evaluate initiatives to senior and employees auditors. experiences examine communications within the audit evaluation method with one targeting linguistic supply variety of the buyer and the opposite targeting digital communique medium for consumer inquiry. one other research investigates the concept that of position morality and no matter if accountants have assorted moral propensities whilst making company judgements quite the private judgements. the rest 4 articles examine a variety of elements of managerial accounting platforms, together with budgetary participation, the position of tradition and acculturation in info sharing, job established costing, and manager's ethical fairness. total, those papers supply fascinating perception into a variety of elements of behavioral accounting.

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Extra info for Advances in Accounting Behavioral Research, Volume 8 (Advances in Accounting Behhavioral Research)

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Previous strategies examined for mitigating recency effects have included making group decisions, explanation, (which is related to accountability) as well as counterexplanation. , recency) were not needed. Additionally, making auditors (for example) accountable for their decisions (by writing explanations/reasons for their decisions) did result in reduced recency effects as compared to those not held accountable (Kennedy, 1993). e. counterexplanation). Psychology research has shown that the use of counterexplanation will negate any observed explanation effect (Anderson & Sechler, 1986).

Most studies in accounting have investigated the SbS mode with mixed evidence, and have generally found the existence of recency effects. A few studies, in addition to Ashton and Ashtons’ (1988, 1990), have specifically looked at comparing EoS versus SbS response mode and mixed versus consistent evidence. Consistent with the model predictions, Christian and Reneau (1990) found that recency effects existed for both students and experienced tax professionals when mixed evidence regarding an ambiguous tax case is presented in a SbS mode.

Christian and Reneau pointed to the need to measure an individual’s sensitivity to evidence before conclusions regarding response mode can be appropriately drawn. 28 JENNIFER KAHLE ET AL. Hite and Stock (1996) also supported model predictions with their study involving taxpayer judgments of an ambiguous tax issue (independent contractor versus employee). In the participants’ evaluation of mixed evidence, results were consistent with a recency effect in the SbS response mode and a tendency toward primacy in the EoS mode.

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