By Vicky Arnold
"Advances in Accounting Behavioral learn" publishes caliber articles encompassing all parts of accounting that include thought from and give a contribution wisdom and realizing to the fields of utilized psychology, sociology, administration technology, and economics. The sequence promotes learn that integrates accounting matters with organizational habit, human judgment/decision making, and cognitive psychology. quantity 7 includes papers on quite a few behavioral accounting subject matters together with tax, monetary, audit, forensic, and managerial accounting. One paper within the quarter of taxation is an insightful examine the effect of the earned source of revenue tax credits within which the authors gathered the information from low-income person taxpayers. the opposite taxation paper examines the variables that impact tax expert judgments. This quantity additionally includes a paper analyzing the behavioral implications of other going obstacle reporting codecs, a very well timed factor as many nations fight with how you can make monetary reporting extra obvious. one other examine examines how forensic specialists at specialist carrier businesses check the standards that point out financial plan fraud. 3 examine reports studying functionality in a managerial environment also are said. One investigates the variations among person and collective budgeting judgements with recognize to budgetary slack construction and activity functionality; a moment examines stipulations that impact finances group functionality; and a 3rd examines even if superiors who assessment the functionality in their subordinates contemplate details asymmetry. the ultimate paper develops an insurance providers version that identifies the gaps in expectancies among clients and prone of insurance prone. total, those papers offer attention-grabbing perception into the issues tested.
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Extra resources for Advances in Accounting Behavioral Research, Volume 7 (Advances in Library Administration & Organization)
The role of tax preparers in tax compliance. Policy Sciences, 22, 167–194. , & Reckers, P. M. J. (1989). An empirical examination of the influence of selected factors on professional tax preparers’ decision process. Advances in Accounting, 7, 37–50. McGill, G. A. (1990). The CPA’s aggressive position recommendation decision: Situational, attitudinal, and personality factors. Working Paper, University of Florida, Gainesville, Florida. Newberry, K. , Reckers, P. M. , & Wyndelts, R. W. (1993). An examination of tax practitioner decisions: The role of preparer sanctions and framing effects associated with client condition.
1016/S1474-7979(04)07002-4 27 28 DONNA D. BOBEK AND RICHARD C. HATFIELD with the IRS, the client, and the tax accountant’s firm. g. g. ambiguity and authority). g. a recommendation on a tax planning issue). This model is based primarily on research findings from experimental studies using mostly “Big 5” accountants as research subjects. The present study has two objectives. The first objective is to test the validity of Roberts’ model using a different data collection technique that allows for the collection of a comprehensive set of variables.
The results were qualitatively similar to those reported here when only the late respondents were considered. However, since the number of observations was lower the significance of the variables (particularly the task characteristics factor) was somewhat lower. In addition, this study is limited by the number and homogeneity of participants. While the results do not seem affected by a lack of power (with the possible exception of firm risks and rewards in the main regression), the sample size (93) is somewhat low for a regression with this number of variables.