Index
Advances in Accounting Behavioral Research Volume 28
ISBN: 978-1-83608-285-9, eISBN: 978-1-83608-284-2
ISSN: 1475-1488
Publication date: 28 October 2024
This content is currently only available as a PDF
Citation
(2024), "Index", Karim, K.E. (Ed.) Advances in Accounting Behavioral Research Volume 28 (Advances in Accounting Behavioural Research, Vol. 28), Emerald Publishing Limited, Leeds, pp. 183-186. https://doi.org/10.1108/S1475-148820240000028008
Publisher
:Emerald Publishing Limited
Copyright © 2024 and Khondkar E. Karim. Published under exclusive licence by Emerald Publishing Limited
INDEX
Absorption
, 30–31, 33
Accounting hierarchy
absorption
, 30–31, 33
data and research model
, 32–36
data collection and sample
, 34–35
experience
, 31–32, 34
instrument development
, 32
measurement model validation
, 35
mindfulness
, 28–29, 33
model and analysis
, 36
survey
, 32–34
task performance
, 28, 33–34
theoretical development
, 29–30
Accrual-based earnings management (ABEM)
, 53, 60–61
ACMs. See Audit committee members (ACMs)
Advocacy attitudes
, 4, 6–7
Attachment theory
, 107
Attention breadth
, 26
Audit adjustment disputes
, 99, 101, 107, 109, 117
Audit committee members (ACMs)
AFFECT
, 116–117, 119
affective commitment
, 103–104
attachment theory
, 107
audit quality indicators (AQIs)
, 99–100, 104–106, 113, 115, 118
dependent variables
, 115–117
design
, 109
hypotheses analysis
, 117–122
hypothesized relationships
, 106, 108
independent variables
, 113–115
mandatory audit firm rotation
, 101–103
manipulation checks
, 117
materials and procedures
, 109–110
participants
, 110–112
Public Company Accounting Oversight Board (PCAOB)
, 100–102, 113
relationships
, 103
research methodology
, 109–117
social judgment theory
, 104–105
Audit evidence weighting
, 6–8
Auditor objectivity. See also Auditor’s judgment
, 2–3, 5, 9
Auditor’s judgment
advocacy attitudes
, 4, 6–7
analysis
, 11–12
audit evidence weighting
, 6–8
client identification
, 8–9
common method bias
, 15
context
, 9
data collection
, 10
descriptive statistics
, 11–12
measurement model
, 13
methodology
, 9–11
predictive relevance
, 16
procedure
, 10
research variables, measurement of
, 10–11
Spearman’s rank correlations
, 12
structural model
, 13, 15
study sample
, 10
Audit quality indicators (AQIs)
, 99–100, 104–106, 113, 115, 118
Average variance extracted (AVE)
, 13
Bamber, E. M.
, 3
Believability
, 143–145
Bobek, D. D.
, 5
Chief financial officer (CFO)
competition
, 154
data collection
, 157–158
discretionary accruals
, 170–171, 173
diversity
, 155
economic outcomes
, 155
empirical specifications
, 159–160
ethnicity
, 158, 161, 170, 173
ethnicity and financial reporting conservatism
, 151, 154, 157, 160
external scrutiny, variation in
, 166–170
financial reporting conservatism
, 158–159, 161
hypotheses development
, 155–157
individual attributes
, 155
propensity score matching analysis
, 161–166
risk-taking incentives
, 154
summary statistics
, 161
Client identification
, 8–9
Common method bias
, 15
Competition
, 154
Context
, 9
Correlations
, 33
Credibility
, 143–145
Crowdfunding. See also Equity crowdfunding
, 130, 133–135, 138–140, 145
Dane’s theory
, 27, 29–32
Data collection
, 10, 157–158
Data.com Connect
, 34
Dependent variables
, 85, 90, 92, 115, 117, 140
Descriptive statistics
, 11–12
Discretionary accruals
, 53, 171, 173
Diversity
, 155
Dysfunctional audit behavior, community service on
dependent variables
, 85, 90, 92
experiments
, 83, 87, 93
hypothesis development
, 78–83
hypothesis test
, 85–86
independent variable
, 84–85
manipulation check
, 85
moral consistency
, 79
moral credits/credentials
, 82–83
moral licensing
, 79–81
participants
, 83, 89
procedure
, 83–84, 89–90, 92
supplemental analysis
, 86–87
task assessment
, 85
voluntary vs. mandatory community service
, 81–82
Earnings management (EM)
additional analyses
, 64–67
addressing large sample
, 66–67
data and sample
, 57
definition
, 53–54
descriptive statistics
, 58–59
executives’ prior firms, size of
, 62
executives’ subsequent firms, corporate governance of
, 63–64
high and low, behavioral changes in
, 64–66
imprinting
, 52–54, 57
model development
, 57–58
omitted variable biases
, 66–67
prior firms, executives’ age in
, 61–62
Entry-level accounting positions
, 41
Equity crowdfunding
believability
, 143–145
credibility
, 143–145
dependent variables
, 140
hypothesis testing
, 140–143
independent variables
, 139–140
manipulation check
, 140
minimum target offering, sticky effect of
, 145
participants
, 138
procedure
, 138–139
Regulation Crowdfunding (Reg CF)
, 130
rise of
, 133–134
Securities and Exchange Commission (SEC)
, 130
social influence of observing other investors
, 135–138
supplemental analyses
, 143–145
Ethnicity
, 158, 161, 170, 173
Executives’ subsequent firms, corporate governance of
, 63–64
External scrutiny, variation in
, 166–170
Factor loadings
, 36
Financial reporting conservatism
, 158–159, 161
Firm community service initiatives
, 78–79
Generally Accepted Accounting Principles (GAAP)
, 53
Goodness of Fit (GoF)
, 13
Great Resignation
, 26
Hageman, A. M.
, 5
Hatfield, R. C.
, 5
Hierarchical SEM analysis
, 38
Hypotheses
development
, 155–157
theoretical model for
, 35
Hypothesis
development
, 78–83
testing
, 85–86, 140, 143
Hypothesized relationships
, 106, 108
Imprinting theory
, 52–54, 57
Independent variables
, 84–85, 113, 115, 139–140
Individual attributes
, 155
Institutional Review Board (IRB)
, 34
Instrument development
, 32
International Accounting Standards (IAS)
, 9
Iyer, V. M.
, 3
Mandatory audit firm rotation
, 101–103
Manipulation check
, 140
Means
, 33
Measurement model
, 13
Measurement model validation
, 36
Mid-level corporate accountants
, 37
Mindfulness
, 28–29, 33
Mindfulness Attention Awareness Scale (MAAS)
, 33
Moral consistency
, 79
Moral credits/credentials
, 82–83
Moral licensing
, 79–81
Neutral advocacy attitudes
, 5
Officers’ subsequent firms
, 62–64
Participants
, 83, 89
Pennington, N.
, 3
Predictive relevance
, 16
Professional identification
, 9
Propensity score matching analysis
, 161–166
Public Company Accounting Oversight Board (PCAOB)
, 100–102, 113
Real earnings management (REM)
, 53–54
Reduced audit quality (RAQ)
, 8
Regulation Crowdfunding (Reg CF)
, 130, 134, 146
Reliability
, 33
Research variables, measurement of
, 10–11
Risk-taking incentives
, 154
R-square values
, 59
Sarbanes-Oxley Act of 2002
, 100–101
Securities and Exchange Commission (SEC) Act
, 100–101, 130
Social judgment theory (SJT)
, 104–105
Spearman correlation coefficients
, 11–12
Spearman’s rank correlations
, 12
Standard Deviations
, 33
Standardized root mean square residual (SRMR)
, 13
Static tasks
, 31
Stinchcombe, A. L.
, 52
Structural equation analysis methods
, 36
Structural model
, 13, 15
Supplemental analysis
, 86–87
Survey materials
, 32
Task assessment
, 85
Theoretical development
, 29–30
Upper echelons theory
, 54
Upper-level corporate accountants
, 39
Variance inflation factors (VIFs)
, 15
Voluntary vs. mandatory community service
, 81–82
Wilks, T. J.
, 5–6
Workplace setting
, 26
- Prelims
- Investigating the Effect of Audit Evidence Weighting on Auditor Objectivity
- The Influence of Mindfulness and Absorption on Task Performance: An Examination of Attention Breadth Among Accounting Hierarchies
- Career Imprinting: An Evidence of CEOs' Earnings Management Decisions
- Could Community Service Morally License Dysfunctional Auditor Behavior?
- Audit Adjustment Disputes: The Effect of Affective Commitment and Tenure on Audit Committee Judgment
- Investment Consensus: How an Important Safeguard in Crowdfunding Could Mislead Investors
- CFO Ethnicity and Financial Reporting Conservatism
- Index