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Advances in accounting behavioral research
Advances in Accounting Behavioral Research is a publication of emerging theory, methods, and practical applications for behavioral research within accounting and auditing. It is dedicated to promoting peer-reviewed research that spans all facets of accounting behavioral research, including but not limited to: applied psychology, sociology, management science, ethics, and economics. In so doing, it provides a unique, interdisciplinary forum for the discussion, development, and expansion of theories within these related subjects. This 24th volume features five papers from experts writing on accountability pressure and budgetary slack, whistle-blowing, limited attention, audit quality and auditor responsibility, and psychological contracts. Working on both the individual and organizational level, it is essential reading for accounting students and educators, with valuable insights on practice for those working in the field.
Chapter 1. The effect of accountability pressure and perceived levels of honesty on budgetary slack creation / Vincent K. Chong, Michele K. C. Leong and David R. Woodliff -- Chapter 2. The effects of Machiavellianism and ethical environment on whistle-blowing across low and high moral intensity / Derek Dalton -- Chapter 3. Limited attention, analyst forecasts, and price discovery / Rajib Hasan and Abdullah Shahid -- Chapter 4. The impact of requiring audit documentation on judgments of audit quality and auditor responsibility / Casey J. McNellis, John T. Sweeney and Kenneth C. Dalton -- Chapter 5. Psychological contract research in accounting literature / Kristie M. Young, William W. Stammerjohan, Rebecca J. Bennett and Andrea R. Drake.
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