Index
Advances in Accounting Behavioral Research
ISBN: 978-1-78756-544-9, eISBN: 978-1-78756-543-2
ISSN: 1475-1488
Publication date: 21 November 2018
This content is currently only available as a PDF
Citation
(2018), "Index", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 21), Emerald Publishing Limited, Leeds, pp. 143-147. https://doi.org/10.1108/S1475-148820180000021011
Publisher
:Emerald Publishing Limited
Copyright © 2019 Emerald Publishing Limited
INDEX
Accounting research
, 53
behavioral
, 64
Accounting-based earnings management
, 48, 50–55, 60
Actual performance
, 104, 114–116
Additional determinants of investor behavior
, 62
Air conditioning services
, 91
Analysis of Covariance. See ANCOVA
ANCOVA (Analysis of Covariance)
, 11–12
Anecdotal biases
, 129–132, 134–135, 137–139
Anecdotal data
, 128–129, 131–132, 137–139, 141
ANOVA for re-examine Strategy
, 110
Assessments, subsequent
, 72–74, 82–83
Assurance services
providing
, 70–71, 73, 82
subsequent
, 70, 72, 74–75, 79, 82–85
Attitude-behavior relation
, 51
Attitude-behavior research
, 51
Attitudes, negative
, 49
Attractive/accounting earnings management correlation
, 63
Balanced scorecard
, 98
Behavior
attitudes influence
, 51
investing
, 47–50, 51–52, 54, 56, 58–60, 63–64
Behavior results
, 54
Behaviors
budgetary
, 14
opportunistic
, 2
Beneficial/operational earnings management correlation
, 63
Biases
, 128, 131, 135, 137–139, 141
BSC
, 98, 101, 103–106, 112, 114–120, 126
Budget committee
, 9
Budget reliability
, 6
Budget targets, individual
, 8–9
Budget-setting process
, 2, 4, 7, 9, 16
Budgetary-slack creation
, 1, 3–5, 12–13
reducing
, 12, 15
Budgets
, 3–6, 8, 16
reliable
, 16
Business processes, internal
, 101, 107, 113, 120
Business unit
, 76, 78, 89–91
Capital budgeting decision
, 128, 131–132, 138
Cases, employee classification
, 29
Cell mean contrast tests
, 110, 113, 116
Cells
, 7, 11–12, 15
Chi-square test
, 33–15
Chinese participants
, 117–118
Class, graduate management accounting
, 106
Classy’s strategy
, 104, 106, 119
Company’s earnings management method
, 56
Control deficiency assessments
, 71, 75, 82
internal
, 79
Control deficiency classifications
, 75
Control deficiency, identified
, 90
Control, mutual-monitoring
, 1–3
Creation of budgetary slack in low-need achievers
, 14, 16
Decisions
court
, 21, 26–7
employee classification
, 29
final
, 30, 32
judge’s
, 30
judicial
, 26, 30, 32
memorandum
, 30
regular
, 30
Decomposition aid
, 109
Deficiency, unresolved
, 91
Descriptive Statistics
, 108, 113–114
DESIGN condition
, 75, 78, 81
Design deficiency
, 74, 90
identified
, 85
Design effectiveness
, 71, 74–75, 84–85
assessing ICFR
, 71
Design ICFR
, 73
Driver, strategic
, 101, 106, 116, 126
Driver-poor outcome pattern
good
, 99–100, 111
poor
, 100, 111–114, 116–117
Driver-poor outcome performance pattern
good
, 111–114, 117, 119
poor
, 99–100, 111–112, 114
Earnings management
operational
, 56, 58
prospective investor accounting
, 58
term
, 50, 56, 65
Earnings management behavior
, 48, 54
decipher
, 48
drive
, 64
Earnings management methods
, 48–44, 52, 54–56, 60–65
Earnings management scenarios
, 55, 64
accounting
, 60, 65
Earnings management strategies
, 50–51, 53–54, 57, 61
company’s
, 60
Earnings per share (EPS)
, 55
Earnings, company manages
, 51
Effect of earnings management and investor role
, 58–59
Effectiveness, operating
, 71–72, 74–75, 84–85
Effects of decision aids on re-examine strategy
, 110
Employee FICA
, 23
Employee independent contractor total
, 34, 36
Employer–employee relationship
, 23, 25, 36
Employer FICA
, 23
EPS (earnings per share)
, 55
Evaluations, subsequent
, 70, 72–74
Experimental condition study
, 108–109, 114–115
Experimental conditions
, 71, 80–82, 85
Experimental research design
, 72
Factors, significant
, 29–10, 33
Federal Unemployment Tax. See FUTA
Ficial/accounting earnings management correlation
, 63
FUTA (Federal Unemployment Tax)
, 22, 25, 36
Good driver-poor outcome condition
, 113–116, 120
Group decision making
, 1
GS Enterprises
, 89–91
Helping management design controls
, 70
High-need achievers
, 5–6, 14–16
Hypothesis Testing Planned Contrast
, 81–82
ICFR
, 70–73, 78, 84
effectiveness of
, 72, 78, 84
Independent contractor relationship
, 24
Individual judgement/decision making
, 71, 75, 82
Informative statistical data
, 138
Informative value
, 137–138
Internal audit experience
, 76–77
Internal audit team
, 70, 78, 89, 91
Internal auditor participants
, 76
Internal control deficiency
, 75–76, 79, 81–82, 91
Internal control deficiency evaluations
, 72
Internal control deficiency manipulation
, 78
Internal control design
, 90–91
Investment behavior
, 48–52
Investment decisions
, 48–50, 53, 55–56, 59, 62
Investor attitudes
non-professional
, 48
Investor behavior, drive
, 52
Investor role and method of earnings management
, 60
Investor’s likelihood, prospective
, 56
Investors, institutional
, 48
Investors’ attitudes and behaviors
, 49
Judge gender
, 21, 29, 32, 34–35
and political affiliation
, 32
Judges, democratic-appointed
, 29–30, 32
Judgment orientation
, 133–134, 136–137
statistical
, 139
Judgment orientation conditions
, 135, 137, 139
Judgment orientation decision-aid, scientific
, 138
Judgment orientation II condition
, 133–134, 136, 137
Judgment orientation intervention, scientific
, 129, 137
Likelihood assessments
, 80
Likelihood of Concluding MW Assessments
, 79, 81
Linked strategic drivers
, 117
Low-need achievers
, 6, 14–16
Management responsibility
, 70, 72–73, 84
Management system, strategic
, 120
Managerial judgment
, 117–118
Material weakness. See MW
Mean
for re-examine strategy
, 109
for re-examine subordinates
, 109
Mean performance ratings
, 107
Mean ratings
, 120
Measures, strategy-linked
, 120
Median likelihood
, 81
Method, scientific
, 133–135, 137
Model, three-factor
, 33
Monitoring control tools
, 6, 14
Motivational biases
, 100, 118
Mutual monitoring
effectiveness of
, 15–16
effects of
, 1, 5, 11, 15
joint effects of
, 12, 15
role of
, 14
MW (material weakness)
, 70–72, 74–82, 84, 90
National Employment Law Project
, 22
Non-professional investors
examining
, 50
attitudes
, 51, 53, 55, 57, 59, 61, 63, 65
understanding of earnings management
, 58
On-professional investors’ attitudes
, 49
Operational-based earnings management
, 48–60, 51–52, 54, 59–60, 65
Organizational behaviour
, 5, 15
P-values
, 33–15, 58–60, 65, 77, 80–82, 110, 116
Participants Choosing Machine
, 136
Participants’ attitudes
, 56
PCAOB (Public Company Accounting Oversight Board)
, 72, 77, 84–85, 97
Peers
, 2, 15
Performance measurement systems, strategic
, 98, 101
Performance measurement tool
, 103
Performance measures
, 101, 119
Performance patterns
, 103–104, 106–107, 111–114, 116–117, 119–120
Performance ratings
, 113
Political affiliation
, 21, 24, 26, 28–29, 31–33, 35
Poor driver-poor outcome
, 114–115
Poor driver-poor outcome conditions
, 113–116, 120
Post hoc comparison of likelihood
, 58
Prevention goal
, 49, 52–53, 63
Prior consulting services
, 75, 79, 81–82
PRIOR/DESIGN condition
, 80–82
Promotion goal
, 49, 52–54, 63–65
Prospective investors focus
, 49
Public Company Accounting Oversight Board. See PCAOB
Ranger Company
, 61
Re-examine Strategy
, 106, 108–110, 112–116, 119–120
question
, 120
and re-examine subordinates
, 108
and re-examine subordinates study
, 110
Re-examine Subordinates
, 106, 108–116, 120
Recognition
, 2–3, 5–6, 14
Republican-appointed US Tax Court judge
, 35
Reputation
, 2–3, 5–6, 14–15
good
, 6, 14–15
Reward points
, 8, 16
Rewards
, 2–3, 5–6, 14–15
Risk preferences
, 62–63
SBU (strategic business unit)
, 99, 104, 117
Scientific judgment orientation
, 128–129, 131–132, 135
Self-interest
, 2, 4–6, 14
Self-serving attributional bias
, 98–102, 118
Special trial judges
, 30–33, 37
SPMS (Strategic performance measurement systems)
, 98–104, 117–119
SPMS results
, 98–102, 104, 111, 118
Standard Deviation Budgetary Slack
, 11
Statistical scope information
, 131
Statistically significant difference
, 21, 29, 33–35
Statistics condition
, 135, 137
Status Quo and investor behavior
, 60
Status quo bias
, 52, 61–62
Strategic assumptions
, 101, 119
Strategic business unit. See SBU
Strategic management/organizational theory
, 98, 101, 103
Strategic management function
, 98, 103
Strategic performance measurement systems. See SPMS
Strategy
design
, 98, 117
effectiveness
, 117
evaluation judgments
, 104, 112, 118
evaluation
, 99–101, 103–104, 111, 117–118
growth
, 99
underlying
, 117
Strategy evaluation task
, 100, 102–104
Strategy map
, 104, 126
Strategy-related judgments
, 98
Subordinates work
, 4
Subordinates, mitigate
, 1, 3, 12
Subordinates’ Budgetary Slack
, 7
System, mutual-monitoring
, 6, 9–10, 15
Tax Court and Federal District Court cases
, 27
Tax Court decisions
, 27
Tax Court Judge
, 34
Tax Court’s decisions
, 30, 32
Taxation
, 22, 24–25, 35
Taxes, self-employment
, 24
Taxpayers
, 24, 27–28, 30, 32, 35, 37
Team-based environment
, 1–2, 4, 12, 14
Theory development
, 5
Tool, strategic management
, 98, 101, 103
Transportation theory
, 130
United States Tax Court
, 30
US Tax Court judge
, 30–31, 33
Variables
independent
, 27–28, 32–33
significant
, 26–28, 33
Wages, total
, 23, 25
Wilk’s Lambda
, 110, 113
Wong-On-Wing
, 98, 102, 104, 106, 117
Work session
, 8–9
Work, set hours of
, 26
Worker classification
, 21–24, 26, 30, 35–36
Worker classification cases
, 26
Worker classification decisions
, 35
- Prelims
- The Effect of Mutual Monitoring and Need for Achievement on Budgetary Slack in a Team-based Environment
- An Empirical Assessment of Employee vs Independent Contractor Status in Taxation and the Effects of Judges’ Gender, Political Affiliation, and Industry on Those Decisions
- Are Non-professional Investors’ Attitudes toward Earnings Management Consistent with Their Investing Behavior?
- Do Consulting Services Performed by Internal Auditors Influence Their Subsequent Assessments when Performing Assurance Services?
- Strategy Evaluation When Using a Strategic Performance Measurement System: An Examination of Motivational and Cognitive Biases
- Stories vs Statistics: The Impact of Anecdotal Data on Managerial Decision Making
- Index