Home Accounting • Download PDF by Vicky Arnold: Advances in Accounting Behavioral Research, Volume 5

Download PDF by Vicky Arnold: Advances in Accounting Behavioral Research, Volume 5

By Vicky Arnold

Quantity five of Advances in Accounting Behavioral learn comprises a great selection of papers that are meant to end up to be valuable to a wide selection of accounting behavioral researchers. This quantity, that is divided into 3 sections, comprises a few very notion scary articles. the 1st part, views of Accounting Behavioral study, comprises an insightful article by way of Jim Hunton reflecting on his view of the way forward for behavioral study in an atmosphere that's more and more pushed by way of electronic know-how. Hunton is without doubt one of the preeminent students within the zone of accounting details platforms and this text bargains perception into destiny study avenues for all behavioral researchers. the second one part comprises 8 articles within the components of auditor independence, auditor reminiscence, auditor keep in mind of data, selection aids, ethics, management kind, activity delight and tax preparer aggressiveness. the thing on audit

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F. f. 05 . 16 is significantly different from all other means . 40 JESSE D . BEELER AND JAMES E. HUNTON Table 5 . ANOVA Test Results for Post-hoc Observations . f. 791 Between-Subject Debriefing The participants next answered between-subject debriefing items, which were randomized per individual. Wording of the debriefing items and means (standard deviations) are included in Table 6 . ANOVA analyses indicated no significant difference across treatment conditions for any of the response items . The first category of debriefing items assessed the audit partners' beliefs regarding the extent to which they were independent, unbiased, objective, and impartial with respect to the case client .

Vari (Eds), Analyzing and Aiding Decision Processes (pp. 324-348). Amsterdam, The Netherlands : North-Holland . Nickerson, R. S . (1998). Confirmation bias : A ubiquitous phenomenon in many guises. Review of General Psychology, 2(22), 175-220 . , & Ross, L . (1980) . Human inference: Strategies and shortcomings in human judgment . Englewood Cliffs, NJ : Prentice Hall . , & Reckers, P. (1984, Spring) . Non-audit services and auditor independence - A continuing problem. Auditing : A Journal of Practice and Theory, 3, 89-97.

Finally, the relatively high mean response to the last item suggests that the auditors understood the case instructions . Within-Subject Debriefing After answering manipulation checks, between-subject debriefing and demographic items, the auditors responded to a final set of within-subject debriefing 42 JESSE D . BEELER AND JAMES E . HUNTON items . The purpose of the within-subject debriefing was to assess the participants' underlying beliefs regarding the extent to which their and other audit partners' judgments would be impaired in light of contingent economic rents .

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