Advances in Accounting Behavioral Research, Volume 5 by Vicky Arnold

By Vicky Arnold

Quantity five of Advances in Accounting Behavioral learn comprises an excellent choice of papers that are meant to end up to be valuable to a wide selection of accounting behavioral researchers. This quantity, that is divided into 3 sections, includes a few very idea frightening articles. the 1st part, views of Accounting Behavioral learn, includes an insightful article by means of Jim Hunton reflecting on his view of the way forward for behavioral study in an atmosphere that's more and more pushed by means of electronic expertise. Hunton is likely one of the preeminent students within the region of accounting details structures and this text bargains perception into destiny learn avenues for all behavioral researchers. the second one part comprises 8 articles within the parts of auditor independence, auditor reminiscence, auditor keep in mind of data, selection aids, ethics, management sort, activity delight and tax preparer aggressiveness. the item on audit

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DISCUSSION The primary purpose of this study is to examine the how and why audit judgment can be biased in the presence of two forms of contingent economic rents : low-balling and potential non-audit revenues . Accordingly, we investigate whether the presence of contingent economic rents establishes an initial predisposition in favor of the audit client, how an initial tendency of this nature can stimulate favorable predecisional distortion of client-related information, and the extent to which predecisional distortion can bias preliminary audit judgment .

2000) . Predecisional distortion of information by auditors and salespersons . Management Science, 46(1), 13-27 . 50 JESSE D . BEELER AND JAMES E. HUNTON Ruvolo, A . , & Fabin, L . A . (1999) . Two of a kind : Perceptions of own and partner's attachment characteristics . Personal Relationships, 6(1), 57-79 . Schatzberg, J . (1990, October) . A laboratory market investigation of low balling in audit pricing . The Accounting Review, 337-362. , & Sevcik, G . (1994, Summer) . A multiperiod model and experimental evidence of independence and "low balling" .

The order of the buttons was randomized per participant to preclude an order effect . Participants read the following 12 categories of information : background, marketing, inventory system, net income & EPS, analyst reports, IPO information, income statements, balance sheets, liquidity ratios, solvency ratios, activity ratios, and profitability ratios . ' Auditors could re-examine each piece of information while responding to the following two questions for each informational item : How would you characterize the information you just read with respect to assessing the financial viability of your client in the coming year?

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