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9780762303328

Advances in Accounting Behavioral Research

by
  • ISBN13:

    9780762303328

  • ISBN10:

    0762303328

  • Format: Hardcover
  • Copyright: 1998-07-01
  • Publisher: Jai

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Summary

This series publishes articles encompassing all areas of accounting that incorporate theory from and contribute new knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. Although the series is primarily devoted to original empirical investigations, critical review papers, theoretical analyses, and methodological contributions are also welcome, as well as manuscripts that deal with organizational behavior and human decision processes in accounting.

Table of Contents

List of Contributors
vii
Reviewer Acknowledgments ix
Associate Editors xi
Editor's Comments xiii
Foreword
Re-Visioning Psychology-Based Accounting Research: Not Truth-Telling But Story-Telling
3(10)
Dan N. Stone
PART I. ACCOUNTING BEHAVIORAL RESEARCH
Utilizing Analytical Procedures as Substantive Evidence: The Impact of a Client Explanation on Hypothesis Testing
13(20)
Stephen K. Asare
Arnold Wright
Sally Wright
Decision Aids for Going-Concern Evaluation: Expectations of Partial Reliance
33(28)
Elizabeth B. Davis
Instituting Management Control Systems for Knowledge Workers: An Examination of the Internal Audit Function
61(24)
James C. Lampe
Steve G. Sutton
Counter-Explanation on Escalation of Commitment: An Experimental Assessment of Individual and Collective Decisions
85(16)
Jesse D. Beeler
Audit Task and Audit Methodology As Determinants of Auditors' Elicitation of Alternative Knowledge Organization Structures
101(22)
Charles E. Davis
Elizabeth B. Davis
Recent Evidence on the Use of Students as Surrogate Subjects
123(22)
L. Melissa Walters-York
Anthony P. Curatola
The Gender Mix at the Upper Staff Levels in Public Accounting: A Baseline Evaluation
145(30)
Richard A. Bernardi
Donald F. Arnold, Sr.
PART II. ACCOUNTING BEHAVIORAL THEORY
The Theory of Technology Dominance: Understanding the Impact of Intelligent Decisions Aids on Decision Makers' Judgments
175(20)
Vicky Arnold
Steve G. Sutton
Structuration Theory: A Framework for Behavioral Accounting Research
195
Kristi Yuthas
Jesse F. Dillard

Supplemental Materials

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