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Vicky Arnold's Advances in Accounting Behavioral Research, Volume 7 PDF

By Vicky Arnold

ISBN-10: 0762311177

ISBN-13: 9780762311170

"Advances in Accounting Behavioral examine" publishes caliber articles encompassing all components of accounting that include thought from and give a contribution wisdom and figuring out to the fields of utilized psychology, sociology, administration technological know-how, and economics. The sequence promotes learn that integrates accounting concerns with organizational habit, human judgment/decision making, and cognitive psychology. quantity 7 comprises 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 during which the authors accumulated the information from low-income person taxpayers. the opposite taxation paper examines the variables that impact tax specialist judgments. This quantity additionally features a paper reading the behavioral implications of different going difficulty reporting codecs, a very well timed factor as many nations fight with easy methods to make monetary reporting extra obvious. one other examine examines how forensic specialists at expert provider companies examine the standards that point out financial plan fraud. 3 examine experiences studying functionality in a managerial environment also are mentioned. One investigates the diversities among person and collective budgeting judgements with appreciate to budgetary slack construction and job functionality; a moment examines stipulations that impact price range crew functionality; and a 3rd examines even if superiors who overview the functionality in their subordinates ponder info asymmetry. the ultimate paper develops an insurance providers version that identifies the gaps in expectancies among clients and companies of insurance providers. total, those papers supply fascinating perception into the issues tested.

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Extra info for Advances in Accounting Behavioral Research, Volume 7 (Advances in Library Administration & Organization)

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L. (1992). An analysis of the tax reform based on taxpayers perceptions of fairness and self-interest. Advances in Taxation, 4, 115–137. Internal Revenue Service (IRS) (2002). Compliance Estimates for Earned Income Tax Credit claimed on 1999 Returns, February, IRS Publications. Jackson, B. , & Milliron, V. C. (1986). Tax compliance research: Findings, problems, and prospects. Journal of Accounting Literature, 5, 125–161. Kaplan, S. , Newberry, K. , & Reckers, P. M. (1997). The effect of moral reasoning and educational communications on tax evasion intentions.

Hite, P. A. (1989). The economic benefits of regulation: Evidence from professional tax preparers. The Accounting Review, 64(2), 78–87. Bandy, D. (1996). Limiting tax practice liability. The CPA Journal, 66(5), 46–50. , & Kelliher, C. (1994). An empirical study of the objectivity of CPAs’ tax work. Advances in Taxation, 6, 1–23. Behn, B. , Carcello, J. , Hermanson, D. , & Hermanson, R. H. (1999). Client satisfaction and big 6 audit fees. Contemporary Accounting Research, 16(4), 587–608. Carnes, G.

101. Washington, DC: Department of the Treasury. 46 DONNA D. BOBEK AND RICHARD C. HATFIELD Duncan, W. , LaRue, D. , & Reckers, P. M. J. (1989). An empirical examination of the influence of selected economic and noneconomic variables in decision making by tax professionals. Advances in Taxation, 2, 91–106. Fasci, M. , & Valdez, J. (1998). A performance contrast of male- and female-owned small accounting practices. Journal of Small Business Management, 36(3), 1–7. Francis, J. , & Simon, D. T. (1987).

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Advances in Accounting Behavioral Research, Volume 7 (Advances in Library Administration & Organization) by Vicky Arnold

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