Search results

1 – 10 of 53
To view the access options for this content please click here
Book part
Publication date: 9 May 2012

Manuscripts should be forwarded to the editor, Donna Bobek Schmitt, at DBobek@bus.ucf.edu via e-mail. All text, tables, and figures should be incorporated into a Word…

Abstract

Manuscripts should be forwarded to the editor, Donna Bobek Schmitt, at DBobek@bus.ucf.edu via e-mail. All text, tables, and figures should be incorporated into a Word document prior to submission. The manuscript should also include a title page containing the name and address of all authors and a concise abstract. Also, include a separate Word document with any experimental materials or survey instruments. If you are unable to submit electronically, please forward the manuscript along with the experimental materials to the following address:

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-758-1

To view the access options for this content please click here
Book part
Publication date: 9 May 2012

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-758-1

To view the access options for this content please click here

Abstract

This research note investigates the relationship between the constructs of professional skepticism and client advocacy as they relate to accountants’ roles as auditors and tax professionals. Although Pinsker, Pennington, and Schafer (2009) implicitly treat advocacy and professional skepticism as opposing constructs, the purpose of this research note is to explicitly examine whether an accounting professional can be both a professional skeptic and a client advocate. Two hundred and six experienced accounting professionals with a mixture of accounting and tax backgrounds responded to a client advocacy scale (Pinsker et al., 2009) and a professional skepticism scale (Hurtt, 2010). Results indicate that while tax professionals have higher levels of client advocacy than auditors, both groups have similar levels of professional skepticism. Moreover, no correlation emerges between participants’ responses to the advocacy and the full professional skepticism scale or five of its six sub-scales. These results provide evidence that client advocacy is a separate and distinct construct from professional skepticism. These findings have implications for behavioral accounting researchers by demonstrating that these two constructs are not related; thus, it is important to separately measure client advocacy and professional skepticism when they are relevant to a research question.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78350-445-9

Keywords

To view the access options for this content please click here
Book part
Publication date: 9 May 2012

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-758-1

To view the access options for this content please click here
Book part
Publication date: 9 May 2012

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-758-1

To view the access options for this content please click here
Book part
Publication date: 7 August 2013

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78190-838-9

To view the access options for this content please click here
Book part
Publication date: 22 August 2014

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78350-445-9

To view the access options for this content please click here
Book part
Publication date: 1 October 2015

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78441-635-5

To view the access options for this content please click here
Book part
Publication date: 9 May 2012

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-758-1

To view the access options for this content please click here
Book part
Publication date: 9 May 2012

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-758-1

1 – 10 of 53