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Business/Investing Business Analysis Techniques: 72 Essential Tools for Success
Business/Investing Preventing Workplace Theft: They're Stealing from You
Business/Investing Be Your Own Coach: Your Pathway to Possibility
Business/Investing Conferences and Conventions, Second Edition: A global industry (Events Management) (repost)
Business/Investing Management, 6th Edition
Business/Investing Mobile Service Innovation and Business Models (Repost)
Business/Investing Reconfiguring Knowledge Production: Changing Authority Relationships in the Sciences and their Consequences
Business/Investing Accepted! 50 Successful College Admission Essays, 3 Edition (Repost)
Business/Investing Current Issues in Islamic Banking and Finance: Resilience and Stability in the Present System
Business/Investing Power of An Hour (Repost)
Business/Investing Boards That Deliver (Repost)
Business/Investing Jrgen R. Grote, Achim Lang, Volker Schneider - Organized Business Interests in Changing Environments
Business/Investing Green Business - das Milliardengeschäft: Nach den Dot-coms kommen jetzt die Dot-greens (repost)
Business/Investing Forex Shockwave Analysis (repost)
Business/Investing IPO and Equity Offerings (Securities Institute Global Capital Markets) (Repost)
Business/Investing Careers for Self-Starters & Other Entrepreneurial Types
Business/Investing David Mercer "Building Online Stores with osCommerce: Professional Edition" (repost)
Business/Investing An Annotated Timeline of Operations Research: An Informal History (Repost)
Business/Investing Economic Development, 4th Edition (Repost)
Business/Investing Positioning: The Battle for Your Mind, 20th Anniversary Edition
Business/Investing Preventing Workplace Theft: They're Stealing from You
Business/Investing Be Your Own Coach: Your Pathway to Possibility
Business/Investing Conferences and Conventions, Second Edition: A global industry (Events Management) (repost)
Business/Investing Management, 6th Edition
Business/Investing Mobile Service Innovation and Business Models (Repost)
Business/Investing Reconfiguring Knowledge Production: Changing Authority Relationships in the Sciences and their Consequences
Business/Investing Accepted! 50 Successful College Admission Essays, 3 Edition (Repost)
Business/Investing Current Issues in Islamic Banking and Finance: Resilience and Stability in the Present System
Business/Investing Power of An Hour (Repost)
Business/Investing Boards That Deliver (Repost)
Business/Investing Jrgen R. Grote, Achim Lang, Volker Schneider - Organized Business Interests in Changing Environments
Business/Investing Green Business - das Milliardengeschäft: Nach den Dot-coms kommen jetzt die Dot-greens (repost)
Business/Investing Forex Shockwave Analysis (repost)
Business/Investing IPO and Equity Offerings (Securities Institute Global Capital Markets) (Repost)
Business/Investing Careers for Self-Starters & Other Entrepreneurial Types
Business/Investing David Mercer "Building Online Stores with osCommerce: Professional Edition" (repost)
Business/Investing An Annotated Timeline of Operations Research: An Informal History (Repost)
Business/Investing Economic Development, 4th Edition (Repost)
Business/Investing Positioning: The Battle for Your Mind, 20th Anniversary Edition
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Business/Investing Advances in Accounting Behavioral Research
Posted on 2010-03-16
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More Advances in Accounting Behavioral Research "Advances in Accounting Behavioral Research" publishes high quality research encompassing all areas of accounting that incorporate theory from and contribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotes research that investigates behavioral accounting issues. 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 findings suggest that deception can be detected by analyzing management's discussion and analysis and this may provide a useful method for predicting fraud. 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 results indicate that auditors are more conservative and less likely to allow clients to manage earnings when the authoritative guidance is principles-based. 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 results indicate that certain aids designed to support the decision-making process can help auditors improve their decisions. The next study examines the use of different types of feedback and incentives to improve decision performance when using a decision aid. The results show that decision performance improves when the decision aid is designed to provide feedback to the user. 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. The research studies reported in this volume are both interesting and insightful and should prove useful in facilitating future behavioral research.
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