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El. knyga: Advances in Accounting Behavioral Research

Edited by (University of Massachusetts, USA)
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Focusing on research that examines both individual and organizational behavior relative to accounting, Advances in Accounting Behavioral Research provides an in-depth analysis and exchange of peer-reviewed knowledge across all areas of accounting behavioral research and the development, discussion, and expansion of theories from psychology, sociology, and related disciplines.



The theme of Volume 28 is emerging theory, methods, and applications towards behavioral research in accounting and audit. Chapters collected here examine topics ranging from CFO ethnicity and impact on financial reporting to career imprinting to safeguards in crowdfunding and more.
Chapter
1. Investigating the Effect of Audit Evidence Weighting on
Auditor Objectivity; Behrooz Badpa, Omid Pourheidari, Ahmad Khodamipour, and
Venkataraman Iyer

Chapter
2. The Influence of Mindfulness and Absorption on Task Performance:
An Examination of Attention Breadth Among Accounting Hierarchies; Sandra
Cereola, Karen Green, and Edward Lynch

Chapter
3. Career Imprinting: An Evidence of CEOs Earnings Management
Decisions; Zagdbazar Davaadorj, Bolo Enkhtaivan, Wei Ning, and Albi Alikaj

Chapter
4. Could Community Service Morally License Dysfunctional Auditor
Behavior?; Matthew J. Hayes, Michael Killey, and Stephanie Tsui

Chapter
5. Audit Adjustment Disputes: The Effect of Affective Commitment and
Tenure on Audit Committee Judgement; Emily S. Keenan and Aaron B. Wilson

Chapter
6. Investment Consensus: How An Important Safeguard in Crowdfunding
Could Mislead Investors; Stephen Kuselias and Matthew Starliper

Chapter
7. CFO Ethnicity and Financial Reporting Conservatism; Huan Kuang,
Huimin Li, Cody Lu, and Bo Xu
Dr. Khondkar E. Karim is a Professor of Accounting and Chair at Manning School of Business, University of Massachusetts, USA, and a Certified Public Accountant. Karims research interests are in financial accounting, market-based accounting, behavioral accounting, judgment decision making, content analysis, impact of regulatory changes on accounting numbers, audit pricing, audit quality, and cost management.
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