Advances in Accounting Behavioral Research, Volume 2

by Hunton

• ISBN13: 9780762305148
• ISBN10: 0762305142
• Format: Hardcover
• Copyright: 1999-09-23
• Publisher: Elsevier Science & Technology

Summary

Volume 2 in this series begins with essays written by Robert H. Ashton and Ken T. Trotman who share their unique perspectives and remarkable insight and wisdom on accounting behavioral research. Part II provides 10 high-quality papers by authors who represent some of the best and brightest minds in their respective fields. Part III contains a methodological paper on the uses and misuses of Cronbach's alpha in behavioral research. This is a "must-read" for Ph.D students and researchers who desire to rely on the estimated reliability properties of the Cronbach alpha statistic.

Table of Contents

List of Contributors	vii
Reviewer Acknowledgments	ix
Associate Editors	x
Editor's Comments	xi
PART I. PERSPECTIVES ON ACCOUNTING BEHAVIORAL RESEARCH
Enriching the ``Expertise Paradigm'' of Accounting Research: Conscientiousness, General Cognitive Ability, and Goal Orientation	3	(12)
Robert H. Ashton
Perspectives on JDM Research in Auditing Over 25 Years	15	(20)
Ken T. Trotman
PART II. ACCOUNTING BEHAVIORAL RESEARCH
The Effects of Gender and Group Composition on Professional Auditors' Interaction and Contribution to Group Performance	35	(26)
James J. Maroney
Julie H. Hertenstein
Jean C. Bedard
Differences in Auditors' Professional Skepticism Across Career Levels in the Firm	61	(24)
Michael K. Shaub
Janice E. Lawrence
Deescalation of Commitment Among Internal Auditors	85	(16)
Richard G. Brody
Steven E. Kaplan
An Experimental Evaluation of the Influence of Moral Reasoning on Escalation Errors	101	(26)
Robin R. Radtke
The Effect of Knowledge Content, Knowledge Structure, and Specific Experience on Auditors' Performance in Analytical Procedures	127	(26)
James J. Maroney
A Reexamination of the Accounting Stereotype	153	(18)
Charles J. Coate
James P. Guthrie
Negotiator Mixed Motives and Perception of Relative Power in Transfer Pricing Negotiation	171	(28)
Chris W. Chan
Assessments of Progress Toward More Expert-Like Behavior While Performing Audit Tasks in the Field	199	(22)
Joseph A. Russo, Jr.
Determinants of Auditor Performance During Planning Analytical Procedures	221	(34)
Ed O'Donnell
The Nature of Experience and Auditor Performance in Audit and Assurance Tasks	255	(28)
Gail K. Sergenian
Jean C. Bedard
PART III. METHODOLOGICAL ISSUES IN BEHAVIORAL RESEARCH
Uses and Misuses of Cronbach's Alpha: Implications for Behavioral Researchers	283
James C. Lampe
W. J. Conover
Dennis M. Bline
Steve G. Sutton