Index
Advances in Accounting Behavioral Research
ISBN: 978-1-78714-528-3, eISBN: 978-1-78714-527-6
ISSN: 1475-1488
Publication date: 8 September 2017
This content is currently only available as a PDF
Citation
(2017), "Index", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 20), Emerald Publishing Limited, Leeds, pp. 189-196. https://doi.org/10.1108/S1475-148820170000020007
Publisher
:Emerald Publishing Limited
Copyright © 2017 Emerald Publishing Limited
INDEX
Accounting
, 130
managerial accounting behavioral research
, 24
professionals
, 80–81
replacement cost
, 161
researchers
, 2
see also Environmental accounting information; Neuroaccounting; Public accounting
Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)
, 135, 136
adoption or non-adoption
, 151
disclosure requirements
, 135
Accounting earnings management (AEM)
, 65
Accounting information systems (AIS)
, 24, 27
design elements
, 25
environmental
, 24, 29
information displays
, 26
presentation formats
, 29
see also Environmental accounting information
Accounting systems’ design
AIS
, 24
datasets
, 52
dependent variable, analysis, and models
, 36
design and participants
, 33–35
GET
, 25–26
Latin Square design
, 53
literature and hypotheses
, 27–33
method
, 33
procedure
, 35–36
research instrument
, 54–62
results
, 36
supplemental analysis
, 38–39
tests of hypotheses
, 36–38, 39
Agency theory
, 131, 136
American Institute of Certified Public Accountants (AICPA)
, 79, 81, 91–92
Amygdala
, 69, 75n7
ANOVA
, 14, 36, 37, 45n17
Attitudes
, 3, 5, 162
employee
, 3
formation
, 171–172
Attribute
, 28
Average Off-Diagonal Absolute Standardized Residual (AOASR)
, 93–94, 97
Awareness
, 162, 170–171
Balanced scorecard
, 44n3
Behavioral Research in Accounting
, 110n13
Black-box approach
, 159
Blood oxygen level-dependent signals (BOLD signals)
, 70
Board of Directors (BOD)
, 130, 136
BoardEX database
, 132, 140
Bootstrapping
, 13
Borrower’s supervisory style
, 69
Budget constrained style
, 75n6
Burnout
, 80, 82–83, 92
Burnout dimension
and job-related outcomes
, 90–91, 100–101
ordering
, 88–89, 100
role stressors and
, 87
stress arousal and
, 89, 100
Capital markets
, 130, 166
see also Accounting
Career
, 5
developers
, 4–5, 14, 16
Career development (CD)
, 5, 10
benefits
, 4
support
, 7, 15
Career growth opportunities (CGOs)
, 2–3, 10, 12–13
Career-related benefits and turnover intentions
, 2
additional analysis
, 13–14
descriptive statistics
, 10
direct and indirect effects on turnover intentions
, 13
matrix of intercorrelations
, 10
measurements
, 20
measures
, 8–9
mentors and career developers
, 4–5
organizational commitment
, 7–8
participants
, 8
path analysis results
, 12
path coefficients
, 11
relevant prior studies of mentoring
, 3–4
research method
, 8
results
, 9
standardized factor loadings
, 21
theoretical development
, 3
theoretical model
, 5–6
trust in managers
, 6–7
Collectivism
, 120, 124, 127
Committee of European Securities Regulators (CSER)
, 159, 182n5
Comparative fit index (CFI)
, 93–94
Confidentiality
, 122, 123, 165
Consideration style (C-style)
, 68
lender
, 72
manager
, 71–72
Construct criteria
, 170
Context
, 24, 29, 42, 163
of incomplete SEI
, 31
Islamic banking
, 150
Contracting theory
, 65
Control variables
, 135–138, 139–140
Corporate Governance (CG)
, 136
firm’s
, 136
variables of BOD
, 149
Corporate Social Reporting Disclosure (CSRD)
, 127
Correlation analysis
, 138–145
Counter-assumptions
, 160
Criticisms
, 172–174
Cross-sectional OLS regression analysis
, 137, 145
Cultural/culture
, 123, 130, 148
dimensions
, 120
values
, 127, 131
values from Islamic approach
, 123–126
Data
analysis
, 166–170
collection method
, 165–166
Debt covenant violation
avenues for future research
, 71–74
debt covenant, earnings management, and supervisory style
, 69
debt covenants and earnings management
, 66–67
decision-making rationality
, 64–65
‘managers’ supervisory style
, 67–68
neuroscience functional neuroimaging approach
, 69–71
Decision-making
process
, 30
rationality
, 64–65
Degree of secrecy
, 123
Dependent variable
, 36, 145
Depersonalization
, 82, 88, 90
Descriptive analysis
, 138, 141
Diffusion
, 164, 175–179
Diffusion of innovation model (DOI model)
, 158, 160, 172, 175
Disclosure(s)
, 126, 145
of information
, 122
relocate or abandon
, 173–174
Sharia
, 148
Dollars
, 27
Duality of disciplines
, 74
Earnings management
, 65, 71
debt covenant, earnings management, and supervisory style
, 69
debt covenants
, 66–67
Economy
, 130
Emotional attachment
, 7
Emotional exhaustion
, 82, 98, 100
Employee(s)
, 6–7
beliefs
, 6, 7
turnover
, 81
Endogenous variable
, 11–12
Enforcement mechanisms
, 130
Environmental
accounting research
, 44n2
accounting-relevant decisions
, 29–33
AIS
, 29
costs and benefits
, 25
environmental-cause theory
, 130
factors
, 118
measures
, 35
Environmental accounting information
features of
, 27–28
nature of
, 25
nonfinancial
, 26, 31
nontraditional
, 41
quality
, 30
see also Accounting information systems (AIS)
EQS Software Version 6.
, 3, 93
Euros
, 27
Evaluation mode
, 28–33
Exogenous variables
, 5
Experiment-wise error rate (EER)
, 14
Extant literature
, 65, 66, 159, 170, 175
External validity criteria
, 170
Fad, counter-assumptions
, 160, 164
FASB
, 182n3
Fashion
counter-assumptions
, 160, 164
fashion-setting organizations
, 164
Feminine
society
, 125
values
, 120
Financial
decision
, 70
innovation and financial reporting
, 161–162
reporting requirements
, 162
see also Accounting
Firms
, 71, 164
Forced-selection
, 159, 160, 161, 163, 175
Functional magnetic resonance imaging (fMRI)
, 70, 71, 74
General evaluability theory (GET)
, 25–26, 28–29, 44n6
Generation Y. See Millennial generation
Global themes
, 166
Gray’s framework
, 121–123
Gray’s hypotheses
, 126–127
Gross domestic product (GDP)
, 135
Hofstede
database
, 132
Hofstede–Gray framework
, 118, 121–123, 124, 126
National Culture framework
, 120–121
Human brain
, 64, 69, 70
Hypothesis
, 7
development
, 130–131
environmental accounting-relevant decisions
, 29–33
evaluation mode
, 29–33
features of environmental accounting information
, 27–28
GET
, 28–29
knowledge availability
, 29–33
literature and
, 27
supplemental evaluability information availability and evaluation mode
, 39
tests
, 36–38, 94–98
Ideal Islamic society
, 124
Implicit bargaining
, 162, 172
In-depth analysis
, 173
Indirect costs
, 81
Individualism
, 118, 120–121, 130, 148–149
Indulgent/indulgence
, 118, 125, 131
cultures
, 121
societies
, 121
Initiating structure style (IS-style)
, 68
lender
, 72
managers
, 71–72
Innovation-diffusion approach
, 161
implementation
, 163–164
initiation
, 163
innovation and financial reporting
, 161–162
innovative process
, 162
Innovative/innovation
and financial reporting
, 161–162
process
, 158, 160, 162
Institutional Review Board (IRB)
, 44n9
Intel
, 44–45n10
Internal validity criteria
, 170
International Accounting Standards Board (IASB)
, 159, 164, 165, 170
International Financial Reporting Standards (IFRS)
, 138
IFRS
, 7, 158, 159, 166
Interview evidence
, 171
Intransitivity
, 26
Islam
, 124, 126
belief in
, 124
impact
, 123
Islamic approach
, 119
cultural values from
, 123–126
Islamic Banks (IBs)
, 118
analysis
, 138
control variables
, 135–138, 139–140
correlation analysis
, 138–145
cultural values from Islamic approach
, 123–126
culture values
, 118–119
descriptive analysis
, 138, 141
Hofstede–Gray framework
, 120–123
hypotheses development
, 130–131
literature review
, 126–129
multiple regression analysis
, 145–150
research methodology
, 131
sample and data
, 131–132
variable measurement
, 132–135
Islamic Financial Institutions (IFIs)
, 123, 126
Job
burnout dimensions and job-related outcomes
, 90–91, 100–101
role stressors and job outcomes
, 87–88
satisfaction and turnover intentions
, 90, 91, 101
stress arousal and job-related outcomes
, 89–90, 100
Job-Related Tension Index (JTI)
, 110n11
Joint evaluation mode (JE mode)
, 54–56
Junior accountants
, 2, 3, 8, 16
Kingdom of Saudi Arabia (KSA)
, 132
Knowledge
, 170–171
of attributes
, 28
availability
, 29–33
factor
, 29
Latin Square design
, 53
Leadership style
, 70
dimension
, 68
and financial decision
, 70
Legal system
, 135, 137
Legitimacy theory
, 127
Lender’s supervisory style
, 69, 72
Lifestyle/career survey
, 113–116
Long-Term Orientation (LTO)
, 118, 121, 131, 148–149
Managerial accounting behavioral research
, 24
Managers
, 2, 8
supervisory style
, 67–68
trust in
, 6–7
Market-risk disclosures
, 158–159, 162
comment letter analysis
, 168
criticisms
, 172–174
data analysis
, 166–170
data collection
, 165–166
diffusion
, 175–179
formation of attitudes
, 171–175
implicit bargaining
, 172
in-house market-risk measurement exercises
, 159–160
innovation-diffusion approach
, 161–164
knowledge and awareness
, 170–171
methods
, 165
mixed-methods design
, 158–159
outcomes
, 174–175
respondent details
, 186
results
, 170
specific criticisms
, 173–174
stakeholder
, 160–161
see also Multi-disclosures in national cultures context
Masculine index
, 120
Masculinity
, 118, 130, 148–149
Maslach Burnout Inventory (MBI)
, 92
Matrix of intercorrelations
, 10
Measures/measurements
, 8–9, 20, 92
industry benchmark value
, 24
model tests
, 94, 96
Mentoring studies
, 3–4
Mentors
, 3, 4–5
Millennial generation
, 81–83
Mind-body systems. See Psycho-physiological systems
Mixed-methods design
, 158, 160, 170, 171–172
“Mode” factor
, 29
Multi-disclosures in national cultures context
analysis
, 138–150, 139–140
control variables
, 135–138
culture values
, 118–119, 123–126
Hofstede–Gray framework
, 120–123
hypotheses development
, 130–131
literature review
, 126–129
research methodology
, 131
sample and data
, 131–132
variable measurement
, 132–135
Multicollinearity
, 145
Multiple regression analysis
, 145–150
Nature
of attributes
, 28
factor
, 29
Neuroaccounting
, 65, 74, 75n4
Neuron activation
, 70
Neuroscience
discipline
, 64–65
field
, 69–70
functional neuroimaging approach
, 69–71
Non-compliance
, 158, 161, 164, 169–170, 178
Nonfinancial
accounting data
, 27
environmental accounting information
, 26
see also Financial
Nonnormed fit indices (NNFI)
, 93–94
Normed fit indices (NFI)
, 93–94
Nuclear families
, 120
Objective-based lenders
, 72
Objective-based managers
, 72
Opt-out clauses
, 173, 174
Ordinary least square regression analysis (OLS regression analysis)
, 137
Organizational commitment (OC)
, 2–4, 7–8, 11, 12–13
Outcome-oriented themes
, 166
Participants
, 8, 45n, 17, 54, 91–92
Partners
, 8, 92
Path coefficient
, 10–12
of predictor
, 101
standardized
, 98
Pearson correlation matrix
, 138–139, 142–144
Pension accounting
, 161
see also Accounting
Perseverative Cognition Hypothesis
, 83
Persuasion
, 162, 172
Pilot testing of instrument
, 45n14
Post hoc analysis
, 45n17
Power Distance (PD)
, 118, 120
Powerful organizations
, 163–164, 172
Procedural justice
, 3–4
Profit conscious style
, 75n6
Proprietary cost theory
, 164
Psycho-physiological systems
, 83
Psychological empowerment
, 3–4
Public accounting
firms
, 2
turnover dynamic
, 81–82
see also Accounting
PWC findings
, 34
Real earnings management (REM)
, 65
Reduced personal accomplishment
, 82, 84, 91, 101, 103
Regression analysis
, 123, 137, 145, 148
‘Relevance’ in Quran
, 126
Reliance on accounting performance (RAPM)
, 68
Religion
, 123
Relocate or abandon disclosures
, 173–174
Replacement cost accounting
, 161
Replicability principle
, 109n1
Resources theory, conservation of
, 84
Respondent(s)
, 167, 171–174, 178
analysis of respondents comments
, 169
details
, 186
Restraint
, 121, 125
Role ambiguity
, 84, 86, 87, 92, 98, 101
Role conflict
, 84, 86, 87, 92
Role modeling (RM)
, 3, 7, 10
Role overload
, 84, 86, 87, 98, 103
Role stress
, 80–81, 84, 88, 106
Role stressors
, 98, 99
and burnout dimensions
, 87
and job outcomes
, 87–88
and stress arousal
, 86
stress arousal, and outcomes
, 84, 86
Root mean squared error of approximation (RMSEA)
, 93–94
SAS4
, 80, 82, 83, 106
Secrecy
, 118, 123, 127, 130
Semi-structured interviews
, 160
Separate evaluation mode (SE mode)
, 56–60
Sharia
disclosure
, 148
index
, 135
law
, 123
see also Islam
Sharia Supervisory Board (SSB)
, 130, 138
Short-term orientation (STO)
, 121
SMEs
, 173, 174
Social and financial (SSF)
, 119, 138
Social and Financial Disclosure (SSFD)
, 118, 130, 145, 148–149
Social index
, 135
Social support (SOC)
, 2, 7, 10, 16
Society
, 120, 125
Feminine
, 125
Islamic
, 124, 126
Specificity
, 174
Sponsors
, 5
Stakeholder(s)
, 160–161, 171
knowledge and attitudes
, 165
perceptions
, 175–177
Standard-setting
, 158, 162, 163, 167
Standardized factor loadings
, 21
Standardized regression coefficient
, 10
Stress arousal
, 80
analysis of mediating and total effects
, 101–103
burnout dimension
, 89
and burnout dimensions
, 89, 100–101
descriptive statistics
, 94, 95
discussion
, 103–105
hypothesized model
, 85
job satisfaction and turnover intentions
, 91, 101
and job-related outcomes
, 89–91, 100–101
lifestyle/career survey
, 113–116
measurement model tests
, 94, 96
measures
, 92–93
participants
, 91–92
psycho-physiological systems
, 83
public accounting turnover dynamic
, 81–82
role stress
, 80–81
role stressors
, 84–88, 98, 99
statistical analysis
, 93–94
structural model and hypothesis tests
, 94–98
theory and model development
, 84
Structural model tests
, 94–98
Structured equation model (SEM)
, 3, 13, 91
Style dimension
, 67, 68, 71
Subjective-based managers
, 72, 73
Supervisors
, 1, 2, 4, 9, 16, 68, 84
Supervisory style
, 65
debt covenant, earnings management, and supervisory style
, 69
dimensions
, 68, 73
lender’s
, 67, 74
managers
, 67–68
Supplemental analysis
, 38–39
Supplemental evaluability information (SEI)
, 24, 31, 43, 54–59
decision influence of incomplete
, 38–39
for difficult-to-evaluate measures
, 25
Suppression
, 109n10
Technical default
, 65, 66, 69, 74n1
Theory-oriented themes
, 166
Total earnings management (TEM)
, 65
Toxic Release Inventory
, 27
Transparency
, 123, 131
Trust in managers
, 6–7
Trust in superior (TS)
, 2–3, 10–11, 12–13
Turnover intentions (TO)
, 11–12, 91, 101
direct and indirect effects on TO using bootstrapping
, 13
direct paths to
, 104
Uncertainty Avoidance (UA)
, 118, 120, 127
United Kingdom (UK)
, 127, 158, 160, 166, 179
Value-at-risk (VaR)
, 159
Variable measurement
, 132–135
Variance Inflation Factor (VIF)
, 145
Ventral striatum
, 69–70
activation
, 71
brain activities in
, 73
objective-based manager
, 72
Waiver decision
, 67, 69, 72
Wald test
, 109n4
Willingness-to-invest (WTI)
, 35, 36, 45n13
Willingness-to-pay (WTP)
, 45n13
Z-tree software program
, 33
- Prelims
- Career-Related Benefits and Turnover Intentions in Accounting Firms: The Roles of Career Growth Opportunities, Trust in Superiors, and Organizational Commitment
- Accounting Systems’ Design Matters: Evaluability and Mode Influence Environmental Performance Judgments
- Debt Covenant Violation and Earnings Management: A Neuroscience Approach and Future Directions – A Research Note
- Stress Arousal and Burnout as Mediators of Role Stress in Public Accounting
- Multi-Disclosures in the Context of National Cultures: Evidence from Islamic Banks
- Market-Risk Disclosures: The Initiation and Implementation of a Financial Reporting Innovation
- Index