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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.
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. Karim’s 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.
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