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.