Index

Advances in Accounting Behavioral Research

ISBN: 978-1-83867-346-8, eISBN: 978-1-83867-345-1

ISSN: 1475-1488

Publication date: 30 September 2019

This content is currently only available as a PDF

Citation

(2019), "Index", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 22), Emerald Publishing Limited, Leeds, pp. 153-156. https://doi.org/10.1108/S1475-148820190000022008

Publisher

:

Emerald Publishing Limited

Copyright © 2019 Emerald Publishing Limited


INDEX

Accountability
, 44, 45, 48–49

Accuracy
, 104

Affect and evidence evaluation
, 49–50

Amazon
, 22–23, 25, 39

Amazon Mechanical Turk
, 8, 16

Analyst forecasts

motivated skepticism
, 72–73

preference-consistency of
, 72–73

preference-inconsistent
, 73

temporal order of
, 72

Analyst herding
, 67–68

ASA theory. See Attraction-Selection-Attrition (ASA) theory

Attraction-Selection-Attrition (ASA) theory
, 122–125

AUDIT contrasts
, 136–138

Auditing judgments
, 46

Auditing research

auditing judgments
, 46

auditor–client social context
, 46

characteristics of client
, 46

cognitive processing model
, 46

Auditor–client social context
, 46

Audit practice
, 45

Bomb Crater Effect
, 5

Capital budget
, 46

CCB. See Cognitive cost–benefit (CCB)

CLT. See Construal-level theory (CLT)

Cognitive cost–benefit (CCB)
, 89–95

Cognitive processing model
, 46

Colorado Department of Revenue (2016)
, 26

Construal-level theory (CLT)
, 2–3, 6–7

Contrast effects
, 135–141

Corporate governance
, 126–127

Day-frame risk
, 7

Decision bias
, 122, 123, 125–126, 129–130

Decision efficiency
, 97

Decision-maker’s choice
, 93

Decision process
, 91–92, 109

effort
, 103–104

search strategy
, 103–104

Decision quality
, 91–92, 96–97, 109–110

accuracy
, 104

integration
, 104–105

Demographics
, 10, 54

Dependent variable
, 10, 52

Descriptive statistics
, 105–108

Detection risks
, 2, 3–4

taxpayers’ perceptions of
, 4

E-commerce
, 24–26

ED. See Experimental dollars (ED)

Effort
, 96, 103–104

Evidence evaluation
, 49–50

Experimental dollars (ED)
, 29

eXtensible Business Reporting Language (XBRL)
, 87

Fairness
, 4–5, 15

individuals view
, 5

Financial analysis

additional analyses

demographics
, 112

knowledge
, 111–112

attrition
, 105–108

cognitive cost–benefit
, 90–95

construct validity
, 108

correlations
, 108

decision efficiency
, 97

decision processes
, 91–92, 109

effort
, 96

search strategy
, 95

decision quality
, 91–92, 96–97, 109–110

decision strategies and processes
, 102–103

descriptive statistics
, 105–108, 110

design
, 97–98

efficiency
, 110–111

financial statement analysis task
, 99–100

financial statement analysis training
, 101–102

GLM results and main-effect means
, 109

knowledge pre- and post-tests
, 101

manipulation check results
, 108–109

measures
, 103–105

normality
, 105–108

participants
, 98–99

planned and realized statistical power
, 109

technology manipulation
, 100–101

technology training
, 101

Wilks’ Lambda
, 111

XBRL-relevant research
, 90–95

Financial reporting fraud
, 48–49

Financial statement analysis task
, 99–100

Fraud cues, processing of

demographics results
, 54

dependent variable
, 52

fraud evidence assessments
, 59

fraud evidence statements
, 52–53

fraud judgment by experience
, 56

fraud statement assessments
, 57–59

independent variables
, 51–52

individual fraud statement assessments
, 58

judgment
, 55–57

manipulation checks
, 54–55

participants
, 50

pretest
, 53–54

procedure
, 50–51

Fraud evidence assessments
, 59

Fraud evidence statements
, 52–53

Fraud judgment
, 47, 56

Fraud statement assessments
, 57–59

General linear model (GLM)
, 105

GLM. See General linear model (GLM)

HIT. See Human Intelligence Task (HIT)

Human Intelligence Task (HIT)
, 8

Hypotheses development

demographics and other variables
, 10

dependent variable
, 10

independent variables
, 10

pretest of risk perception
, 11

respondents and design
, 8–9

supplementary analysis
, 13–15

task
, 9–10

tax compliance
, 11–13

Hypothetical distance
, 6

Independent fraud statements
, 53

Independent variables
, 10

Integration
, 104–105

Interaction effects
, 134–135

Internal Revenue Service (IRS)
, 7

Internet
, 22

Internet sales
, 22, 24–25

Interpersonal distance (social)
, 6

Investors’ financial analysis

disclosure documents
, 88

interactive data
, 88

Investors’ uncertainty
, 72

Investor uncertainty judgments

experimental design and method

case materials and procedures
, 74–75

dependent measures
, 76

independent variables
, 76

participants
, 73–74

process measures
, 76

manipulation checks
, 76–77

tests of hypotheses
, 77–81

IRS. See Internal Revenue Service (IRS)

LITIGATE contrasts
, 141

Loss aversion
, 16

MANOVA. See Multiple analysis of variance (MANOVA)

MERGERS contrasts
, 140

Message framing
, 2, 6

Motivated skepticism
, 72–73

Motivating tax compliance
, 1–2

MTurk
, 8

Multiple analysis of variance (MANOVA)
, 128

Nexus
, 25

Ohio Department of Taxation (2016)
, 26

Online retailers
, 25

PDF (Portable Document Format)
, 89

PDF versus XBRL
, 100–101

Perceived fairness
, 4–5, 13

Physical distance (space)
, 6

Professional affiliation bias
, 122–123, 125, 126–127, 128, 130, 131, 137–138, 139–140, 141

attraction-selection-attrition theory
, 123–125

decision bias
, 125–126

hypotheses
, 126–127

research design
, 128–131

sample size and selection
, 127–128

Psychological distance
, 2, 3, 6

Risk perception
, 2, 11

Sales tax
, 22, 24–26

SBA. See Small Business Administration (SBA)

Search-facilitating technologies (SFTs)
, 88

Search strategy
, 103–104

SEATA. See Southeastern Association of Tax Administrators (SEATA)

SEC. See Securities and Exchange Commission (SEC)

Securities and Exchange Commission (SEC)
, 88

Sequential regression models
, 12, 13

SFTs. See Search-facilitating technologies (SFTs)

Skepticism
, 72–73

Small- and medium-sized enterprises (SMEs)
, 129–130

Small Business Administration (SBA)
, 130–131

SMEs. See Small- and medium-sized enterprises (SMEs)

Southeastern Association of Tax Administrators (SEATA)
, 25

SSTP. See Streamlined Sales Tax Project (SSTP)

State tax regulators
, 26

Streamlined Sales Tax Project (SSTP)
, 25

Student Tax Education Program
, 26

Tax compliance
, 1–2, 11–13, 26–27

audit
, 2

detection risks
, 2

educational communications
, 2

individual income
, 23–24

individual use
, 23

personal tax returns
, 23–24

policymakers
, 2

tax-complaint behavior
, 2–3

temporal difference dimension
, 2

Tax compliance intentions
, 13, 14

TAX contrasts
, 139–140

Tax experiments

compliance by treatment
, 35

experimental design
, 29–31

participants
, 31–32

tax experience and purchasing behavior
, 33

Tax literature
, 2

Taxpayer compliance

being audited
, 4

CLT and
, 6–7

detection risk and
, 3–4

fairness of the tax system and
, 4–5

fearful dimension
, 5

Tax revenue loss
, 25

Temporal difference dimension
, 2, 15–16

Temporal distance (time)
, 6

Temporal frame
, 2, 6, 8, 13, 15

Temporal order of analyst forecasts
, 72

Texas Comptroller of Public Accounts (2016)
, 26

Theory of Planned Behavior (TPB)
, 5

TPB. See Theory of Planned Behavior (TPB)

TRADE contrasts
, 141

Use tax
, 22–23, 24–26

US tax gap
, 1–2

Wilks’ Lambda
, 111

XBRL. See eXtensible Business Reporting Language (XBRL)

XBRL-enabled financial statements
, 88, 90, 113, 115–116

Year-frame risk
, 7