Description Advances in Accounting Behavioral Research publishes quality articles encompassing all areas of accounting that incorporate
theory from and contribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics.
The series promotes research that investigates behavioral accounting issues.
Volume 10 exemplifies the different types of behavioral
investigations that are conducted in accounting.
It contains two studies that provide insight into the current, technology based audit
environment?an experimental markets study examining the need for continuous auditing and a case study examining electronic audit workpaper
systems used in audit practice.
This volume also contains two financial accounting studies---one examines the differences in individual
investment decisions when software costs are capitalized versus expensed and the other utilizes a survey methodology to examine the ethical
implications of various financial decisions. The next article in this volume examines how cognitive style affects search strategies and
influences decisions of different decision makers. In addition, two of the articles focus on managerial issues. One examines the role
of stress and burnout on job satisfaction, performance, and turnover; and another examines fairness and trust in a governmental accounting
context.
The last study in this volume develops a research tool for evaluating the information content in the management discussion
and analysis contained within the annual report. This tool should provide useful to a wide range of researcher, not just those interested
in examining behavioral issues. These articles are both interesting and insightful and should prove useful in facilitating future behavioral
research.
Advances in Accounting Behavioral Research is now
available online at ScienceDirect – full-text online from volume 3 onwards.
Audience
Graduate students and researchers of accounting, organizational behavior, and the human decision-making process
Contents FACTORS POSITED TO INCREASE DEMAND FOR CONTINUOUS ASSURANCE
Ronald J. Daigle and James C. Lampe
USING ELECTRONIC AUDIT WORKPAPER SYSTEMS
IN AUDIT PRACTICE: TASK ANALYSIS, LEARNING, AND RESISTANCE
Jean C. Bedard, Michael L. Ettredge and Karla M. Johnstone
LIMITED ATTENTION
AND INDIVIDUALS? INVESTMENT DECISIONS: EXPERIMENTAL EVIDENCE
Bryan K. Church and Kirsten Ely
UNETHICAL FINANCIAL DECISION-MAKING: PERSONAL
GAIN VS. CONCERN FOR OTHERS
Frank Collins, Oscar J. Holzmann, Suzanne H. Lowensohn, and Michael K. Shaub
EFFECTS OF INFORMATION LOAD
AND COGNITIVE STYLE ON INFORMATION SEARCH STRATEGIES
Charles F. Kelliher and Lois S. Mahoney
AN ASSESSMENT OF THE CONTRIBUTION OF STRESS
AROUSAL TO THE BEYOND THE ROLE STRESS MODEL
Kenneth J. Smith, Jeanette A. Davy and George S. Everly, Jr.
BUDGETARY FAIRNESS, SUPERVISORY
TRUST, AND THE PROPENSITY TO CREATE BUDGETARY SLACK: TESTING A SOCIAL EXCHANGE MODEL IN A GOVERNMENT BUDGETING CONTEXT
A. Blair Staley
and Nace R. Magner
THE QUESTION OF DISCLOSURE: PROVIDING A TOOL FOR EVALUATING MANAGEMENTS? DISCUSSION AND ANALYSIS
Lori Holder-Webb
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