Volume 12 begins with a research study that examines the roles of organizational justice and trust in management control system. The second study explores whether qualitative information contained in annual reports contains potential fraud risk indicators. The next three studies examine ways to improve auditor decision making. The first examines whether justification and self review can mitigate the influence of client likeability when auditors make fraud judgments. The next study examines whether auditors make different decisions under principles-based accounting standards than rules-based standards. The third study, which examines auditors' decisions in a fraud examination, compares two methods of evaluating different hypothesis when multiple revisions in the decision process occur. The next study examines the use of different types of feedback and incentives to improve decision performance when using a decision aid. The final two studies in this volume examine the expectations of accounting students. The first is a longitudinal study examining the expectations of staff auditors over the first two years of employment in a public accounting firm. The second examines expectations regarding the skills required to succeed in accounting.
Advances in Accounting Behavioral Research Vol. 12Vicky Arnold
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