Advances in Accounting Behavioral Research, Vol. 8
"Advancesin Accounting Behavioral Research" publishes quality articles encompassingall areas of accounting that incorporate theory from and contribute knowledgeand understanding to the fields of applied psychology, sociology, managementscience, and economics. The series promotes research that integrates accountingissues with organizational behavior, human judgment/decision making, andcognitive psychology. Volume 8 contains papers on a variety of behavioralaccounting topics. The lead article is a literature review of researchassociated with the belief adjustment model (Hogarth and Einhorn 1992), whichhas been used as the theoretical support for a significant body of research inaccounting. This article synthesizes prior accounting research and identifiesfuture research opportunities. The remaining eight articles are empirical innature and examine behavioral issues in auditing, ethics, and managementaccounting. One study investigates the efficiency and effectiveness of a recentchange to the audit workpaper review process, which delegates more review tasksto senior and staff auditors. Two studies investigate communications in theaudit review process with one focusing on linguistic delivery style of theclient and the other focusing on electronic communication medium for clientinquiry. Another study investigates the concept of role morality and whetheraccountants have different ethical propensities when making business decisionsrather the personal decisions. The remaining four articles investigate variousaspects of managerial accounting systems, including budgetary participation,the role of culture and acculturation in information sharing, activity basedcosting, and manager's moral equity. Overall, these papers provide interestinginsight into various aspects of behavioral accounting.
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