Index
Advances in Accounting Behavioral Research, Volume 27
ISBN: 978-1-83608-281-1, eISBN: 978-1-83608-280-4
ISSN: 1475-1488
Publication date: 29 October 2024
This content is currently only available as a PDF
Citation
(2024), "Index", Karim, K.E. (Ed.) Advances in Accounting Behavioral Research, Volume 27 (Advances in Accounting Behavioural Research, Vol. 27), Emerald Publishing Limited, Leeds, pp. 159-163. https://doi.org/10.1108/S1475-148820240000027007
Publisher
:Emerald Publishing Limited
Copyright © 2024 Khondkar E. Karim. Published under exclusive licence by Emerald Publishing Limited
INDEX
Academic performance
, 98, 101–102, 107–108
Accounting literature
, 5–6, 138
Accounting students
, 98–99, 103, 109
gender on
, 101
grade point average
, 99–100
job attainment
, 102
job outcomes
, 99
native
, 101–102
Adams’ equity theory
, 9–10
Additivity axiom
, 6
Affect as information theory
, 59
Agency theory
, 30–31, 33
ANOVA
, 40–42
Association of Former Special Agents of the IRS (AFSA-IRS)
, 142
Attribution theory
, 56
Auditing Standard No. 2110
, 34–35
Auditor judgments
, 36–37
control environment risk
, 48
family firm structure
, 30, 33, 48
hypothesis testing
, 40
nonfamily ownership
, 48
Autonomy
, 145–147
Average variance extracted (AVE)
, 127
Backfire effect
corporate social responsibility
, 56–58
hypothesized
, 64, 70, 84
insignificance of
, 77
insurance effect and
, 57
limitation of
, 62–64
testing for
, 76–77
Banker’s modified Shapley value
, 2, 4, 10
Behavioral accounting
, 2
Behavioral economics literature
, 7–9
Big 4 international public accounting firms
, 36
Binomial logistic regression
, 104
Bonferroni correction
, 104
Budgetary participation
, 115–118
business unit innovation
, 120–121
control variables
, 126
employee organisational commitment and
, 119–121
innovation and competitive advantage
, 121–122
literature review and hypotheses development
, 118–122
mediating effect of
, 122
method
, 122–126
results
, 126–129
sample selection and data collection
, 122–123
variable measurement
, 123–126
Cell means
depiction of
, 75
reputation measures
, 78
Chinese Institute of Certified Public Accountants (CICPA)
, 36
Chinese National Accounting Institute
, 36
Chi-Square test of model fit
, 107
Clean Diesel
, 56–57
Cognitive embeddedness
, 49
Community college
, 101–102
Comparative Fix Index (CFI)
, 107
Competitive advantage
, 116–118, 125, 128
budgetary participation and
, 116, 122
control variables
, 126
employee organisational commitment
, 117
innovation and
, 121–122
mediating effect of
, 122
Composite reliability
, 127
Continuing professional education (CPE)
, 49
Control environment risk
, 30, 34–36, 38, 42–43, 47–48
competing effects of
, 35
family firm structure and
, 37, 42
manipulation of
, 39–40
Control variables
, 126
size
, 126
strategy
, 126
tenure
, 126
Cooperation
, 2–4, 8, 11–12, 14, 20
allocation problems
, 20
cost allocations
, 3–4
fairness
, 3
mutual
, 8–9
positive outcomes of
, 20–21
Corporate reputation
, 70
Corporate social responsibility (CSR)
, 55–59
backfire effect
, 62, 64, 76–77
dependent variable
, 69
experimental design
, 65–66
independent variables
, 68–69
insurance effect
, 61–62, 64, 75–76
limitations and future research
, 85–86
literature review and hypotheses
, 59–65
manipulation checks
, 71
mediating effect of reputation
, 64–65
mediating variables
, 69–70
mediation analyses
, 77–81
method
, 65–70
participants
, 65
predicted results
, 66
research instrument
, 67–70
supplemental analyses
, 81
tests of hypotheses
, 71–81
Cost allocations
, 2–5, 11–12, 15, 19–21
accounting
, 5
behavioral economics literature
, 5
equality and proportionality
, 9
full cost allocation axiom
, 6–7
individual contributions
, 3, 5
managerial decisions
, 5–6
ultimatum game
, 12
Criminal Investigation Management Information System (CIMIS)
, 148–149
Criminal investigations (CI)
, 137–139, 148–150, 152–153
managerial responsibilities
, 141–142
special agents
, 139–140, 142, 149
Cronbach’s alpha scores
, 124
CSR. See Corporate social responsibility (CSR)
Cultural-normative embeddedness
, 49
Currency structuring
, 138–139
Curriculum vitae (CV)
, 100
Dependent variables
, 38, 69
Descriptive information
, 39
Descriptive statistics
, 16, 103, 125
Dispositional Positive Emotions Scale (DPES)
, 15
Dow Jones Sustainability Index
, 56–57
Early job attainment, 110. See also Job attainment
, 107–108
Economic decision-making
, 3
Economics literature
, 6–7
Efficiency axiom
, 6
Employee organisational commitment (EOC)
, 116, 123, 125, 128
budgetary participation and
, 119
business unit innovation and
, 120–121
competitive advantage
, 127–128
components
, 123–125
exploratory innovation
, 120–121
mediating effect of
, 122
mediating role of
, 116–118
sequential mediating effect of
, 129
Environmental and social corporate activities
, 57–58
EOC. See Employee organisational commitment (EOC)
Equality
, 2–3, 9–10, 21
accountability principle
, 9–10
cost allocation problems
, 10
economic decision-making
, 10–11
nulls
, 17
philosophers and sociologists
, 9
proportionality
, 11
Equitable factors
, 3
Expectancy violations theory (EVT)
, 56
Exploitative innovation
, 117, 120–121, 125, 128–129
Exploratory innovation
, 117, 120–121, 128–129
competitive advantage
, 117
employee organisational commitment
, 122
Fairness
, 10–11
accounting literature
, 5–6
behavioral economics literature
, 7–9
cooperation
, 2
cost allocation
, 2–3
economics literature
, 6–7
equality
, 2–4, 14
experimental design and hypotheses
, 11, 13–14
method
, 15–16
philosophy and sociology literature
, 9–10
proportionality
, 2–4, 14
results
, 16–19
Family business
, 30–32
Family firms
, 29–31
additional analysis
, 43–47
analysis of research question
, 40–43
auditors’ judgments and
, 32–34
background and development
, 31–35
control environment
, 34–35
dependent variables
, 38
descriptive information
, 39
design
, 35–36
experimental task
, 36–37
hypothesis testing
, 40–43
independent variables
, 37–38
other variables
, 38–39
participants
, 36
preliminary testing
, 39–40
research method
, 35–39
Federal Law Enforcement Officers’ Association (FLEOA)
, 142
Feedback
, 147–149
Firm type X failure type interaction
, 66
Fraud risk
, 30, 33–34, 38, 43–44, 47
client explanations and assessment
, 35
financial
, 35–36, 39–40
Game theory
, 6–7
Gender
, 98, 100–101
accounting students
, 101
bias
, 100–101
comparability of
, 103–104
discrimination
, 109
grade point average and
, 98–99
internship
, 109
job attainment and
, 98–100
job progression
, 98, 101
Grade point average (GPA)
, 98–100, 104–105, 107–108
continuous independent variable
, 104
gender and
, 98–99, 105
internships
, 99–100
job attainment
, 98–99
responsibilities and hardships
, 107–108
Hopkins vs. Price Waterhouse
, 100
Hypothesis testing
, 40–43
Independent variables
, 37–38, 68–69
Institutional investors
, 48
Insurance effect
, 56, 61–62, 70
corporate social responsibility
, 56–58, 76, 84
documented
, 56, 61, 63–64, 84
generalizability of
, 58–59
investment judgments
, 64
limitation of
, 62, 64, 75–76
measures
, 81
social resilience
, 62
Insurance hypothesis
, 56
Internal audit function (IAF)
, 32–33
Internal Revenue Code (IRC)
, 138–139
Internal Revenue Service (IRS)
, 139, 142
criminal investigations
, 137–139, 153
job characteristics model
, 140–141
Internships
, 98, 105, 107
experience
, 102, 107
gender-based differences
, 109
job attainment
, 102
Interpretation check tests
, 72–73
Investor judgments
, 57, 63–64, 84
Job attainment
, 98, 107–109
gender and
, 98–100
grade point average and
, 98–99, 102
internships
, 102, 108
supplemental analysis
, 105
Job characteristics model
, 138, 140–141, 145, 153
Job offer
, 98–99, 103, 105, 107, 109
dependent variable
, 104
grade point average
, 99–100, 110
logistic regression analysis
, 105
mediated regression analysis
, 106
supplemental analysis
, 105
Job outcomes
, 98
Joint cost allocation
, 5
Law enforcement
, 140, 143
Logistic regression analysis
, 104–105
Logit models
, 18
Low control environment risk
, 46
Managerial capture
, 60
Managerial control
, 30, 32, 34, 40, 47–48
family ownership and
, 33
family firm
, 32
independent variables
, 37
Mediated regression analysis
, 106
Mediating variables
, 69–70
Mediation
, 106
analyses
, 77–81
supplemental analysis
, 105
Moderated-mediation model test
, 67, 80, 83
Money laundering
, 138–139
Nash equilibrium
, 6, 10–11
Non-Big 4 public accounting firm
, 36
Nonfamily firms
, 30
Nonparametric bootstrapping
, 45
One-way ANOVA
, 39
Organisational empowerment
, 119
Organizational legitimacy
, 62
Ownership concentration
, 31–32, 37–38, 47–49
Partial least square structural equation modeling (PLS-SEM)
, 46
Path model mediation analysis
, 46
PCA. See Principal component analysis (PCA)
Perceived firm reputation
, 70
Philosophy literature
, 9–10
Preliminary testing
, 39–40
Principal-agency (PA)
, 34
Principal component analysis (PCA)
, 69–70
Principal component factor analyses
, 124
Principal-principal (PP)
, 34
PROCESS
, 127–128
Proportional allocation method
, 3, 7
Proportionality
, 2–4, 16–20
Adams’ equity theory
, 9–10
cost allocation problems
, 10
philosophers and sociologists
, 9
RepTrakTM Pulse scale
, 70, 96
Reputation, mediating effect of
, 64–65
Research instrument
, 67–70
Resources-based theory
, 121
Root Mean Square Error of Approximation (RMSEA)
, 107
Self-fulfilling prophecy
, 100
Shapley value
, 2, 6, 10–12
axioms
, 7, 26–27
Banker’s modified
, 4, 10
Nash equilibrium and
, 10–11
Sharing economy
, 2
Skill variety
, 142–145
Social embeddedness theory
, 49
Social resilience
, 62
Sociology literature
, 9–10
Spearman Rho correlation matrix
, 104
Special agents
, 143–147, 153, 155–156
autonomy
, 145
central skill
, 144
criminal investigation
, 139–140, 142, 151
with criminal investigation
, 149
diversity of skills
, 143
feedback
, 147, 149
prosecutability
, 147
retired
, 141–142
skill variety
, 142–143
work of
, 139, 146–147
State Contracting & Engineering Corp v. Condotte America, Inc.
, 3
Stewardship theory
, 30–31, 33
Supplemental analyses
, 81, 105, 107
Symmetry axiom
, 6
Task identity
, 141, 151–152
Task perceptions
, 141
Task significance
, 149–151
Tax instructors
, 137–138
Tax law enforcement
, 137–138
Tax textbooks
, 137–138
Temp-Perfect
, 68–69, 94
Transfer students
, 98, 108–109
academic performance
, 101–102
accounting programs
, 103–104
community college
, 101–104
gender breakout and
, 103–104
Ultimatum game
, 12
Unfairness
, 2–3
United States v. Atlas Minerals and Chemicals, Inc.
, 3
Variable measurement
, 123–126
Volkswagen
, 56–57
World Trade Organization Riots, Seattle
, 61–62
- Prelims
- Fairness in Cost Allocations: Proportionality vs. Equality
- The Influence of a Family Firm Structure on Auditor Judgments: Effects of Managerial Control and Ownership Concentration
- Corporate Social Responsibility as Insurance: Its Limitations and Risk of Backfiring
- The Effect of Academic Performance, Internship Experience, Gender, and Being a Transfer Student on Early Job Attainment of Accounting Graduates
- The Association Between Budgetary Participation With Competitive Advantage: A Sequential Mediation Model
- Good Jobs Finding Bad Guys: An Exploration of the Work of Special Agents of the Internal Revenue Service Using the Job Characteristics Model
- Index