By Vicky Arnold
"Advances in Accounting Behavioral study" publishes caliber articles encompassing all parts of accounting that comprise concept from and give a contribution wisdom and knowing to the fields of utilized psychology, sociology, administration technological know-how, and economics. The sequence promotes study that integrates accounting concerns with organizational habit, human judgment/decision making, and cognitive psychology. quantity eight includes papers on a number of behavioral accounting subject matters. The lead article is a literature overview of study linked to the assumption adjustment version (Hogarth and Einhorn 1992), which has been used because the theoretical aid for an important physique of study in accounting. this text synthesizes past accounting examine and identifies destiny examine possibilities. the remainder 8 articles are empirical in nature and look at behavioral matters in auditing, ethics, and administration accounting. One learn investigates the potency and effectiveness of a up to date switch to the audit workpaper evaluation technique, which delegates extra evaluate projects to senior and employees auditors. stories examine communications within the audit evaluate technique with one concentrating on linguistic supply form 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 diversified moral propensities while making enterprise judgements particularly the non-public judgements. the remainder 4 articles examine a number of facets of managerial accounting structures, together with budgetary participation, the position of tradition and acculturation in details sharing, job established costing, and manager's ethical fairness. total, those papers offer attention-grabbing perception into numerous facets of behavioral accounting.
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Extra info for Advances in Accounting Behavioral Research, Volume 8 (Advances in Accounting Behhavioral Research)
Mayper, A. , & Kilpatrick, B. G. (1999). Tax workpaper review: The impact of staff conclusions and argument presentation. Advances in Taxation, 11, 145–167. 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, 443–465. Messier, W. , & Tubbs, R. M. (1994). Recency effects in belief revision: The impact of audit experience and the review process. Auditing: A Journal of Practice and Theory, 13, 57–72.
On the other hand, tax professionals have an obligation to act as a client advocate and to interpret the law in the client’s best interests (AICPA, 1995). As discussed by Cuccia and McGill (2000), the tax professional is a goal-oriented decisionmaker with an incentive to propose and defend client-favored propositions. All accounting professionals must maintain objectivity in their professional judgments (AICPA, 1995) and face litigation risks in both audit and tax for non-objectivity. ) Thus, the role of the accountant should influence the process of belief revision.
Washington, M. T. (1999). A comparative evaluation of belief revision models in auditing. Auditing: A Journal of Practice and Theory, 18, 105–127. , Reckers, P. M. , & Wong-on-Wing, B. (1993). The effect of experience, fraudulent signals and information presentation order on auditors’ beliefs. Auditing: A Journal of Practice and Theory, 12, 143–153. , & Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting Organizations, and Society, 18, 425–450.
Advances in Accounting Behavioral Research, Volume 8 (Advances in Accounting Behhavioral Research) by Vicky Arnold