By Vicky Arnold
Quantity five of Advances in Accounting Behavioral learn comprises a great selection of papers that are supposed to turn out to be valuable to a large choice of accounting behavioral researchers. This quantity, that's divided into 3 sections, comprises a few very suggestion scary articles. the 1st part, views of Accounting Behavioral learn, comprises an insightful article by means of Jim Hunton reflecting on his view of the way forward for behavioral examine in an atmosphere that's more and more pushed by way of electronic expertise. Hunton is among the preeminent students within the zone of accounting info platforms and this text deals perception into destiny learn avenues for all behavioral researchers. the second one part comprises 8 articles within the components of auditor independence, auditor reminiscence, auditor remember of knowledge, choice aids, ethics, management variety, task pride and tax preparer aggressiveness. the item on audit
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Extra info for Advances in Accounting Behavioral Research, Volume 5 (Advances in Accounting Behavioral Research)
2000) . Each participant read four different scenarios, unrelated to the experimental case materials . The four scenarios reflected situations where low-balling (potential non-audit revenue) were absent (absent), absent (present), present (absent) or present (present) . After reading each scenario, the participants recorded the extent to which their own judgments might be impaired, as well as how the judgments of other auditor partners in their firm might be compromised . The order of the four scenarios was randomized for each individual .
1995, March) . Multiple criteria decision making : The case for interdependence . Computers and Operations Research, 22(3), 251 . Chapman, G . , & Elstein, A. S . (2000) . Cognitive processes and biases in medical decision making. In : G. B . Chapman & F . A. Sonnenberg (Eds), Decision Making in Health Care : Theory, Psychology, and Applications (pp . 3-438) . New York, NY : Cambridge University Press . Church, B . K. (1990) . Auditors' use of confirmatory processes . Journal of Accounting Literature, 9, 81-112 .
Spilker, B . C . (1999) . The influence of client preferences on tax professionals' search for judicial precedents, subsequent judgments and recommendations . The Accounting Review, 74(3), 299-322. DeAngelo, L. (1981, August) . Auditor independence, `low balling,' and disclosure regulation . Journal of Accounting and Economics, 113-128 . Elliott, A . , & Devine, P. G . (1994) . On the motivational nature of cognitive dissonance . Journal of Personality and Social Psychology, 67, 382-394 . , & Trompeter, G .