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Article
Publication date: 1 February 1999

Monte B. Wynder and Peter F. Luckett

In response to growing dissatisfaction from employers, accounting educators have been called upon to broaden the knowledge and skills of their graduates. This leads us to…

Abstract

In response to growing dissatisfaction from employers, accounting educators have been called upon to broaden the knowledge and skills of their graduates. This leads us to consider how these objectives can best be achieved. This paper considers the relative benefits of various forms of instruction commonly employed by accounting educators. Facts and definitions, understanding rules, a worked example, and a worked example with integrated understanding rules are all considered in a single study which allows direct comparisons to be made as to their ability to meet specific learning objectives. The relative importance of practice and outcome feedback are also considered. The performance variables of interest are declarative and procedural knowledge, judgement performance, and knowledge transfer.

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Asian Review of Accounting, vol. 7 no. 2
Type: Research Article
ISSN: 1321-7348

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Book part
Publication date: 14 July 2006

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-448-5

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Book part
Publication date: 14 July 2006

Manuscripts should be forwarded to the editor, Vicky Arnold, at VArnold@bus.ucf.edu via e-mail. All text, tables, and figures should be incorporated into a word document…

Abstract

Manuscripts should be forwarded to the editor, Vicky Arnold, at VArnold@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:

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-448-5

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Book part
Publication date: 14 July 2006

The Editor and Associate Editors at AABR would like to thank the many excellent reviewers who have volunteered their time and expertise to make this an outstanding…

Abstract

The Editor and Associate Editors at AABR would like to thank the many excellent reviewers who have volunteered their time and expertise to make this an outstanding publication. Publishing quality papers in a timely manner would not be possible without their efforts.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-448-5

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Book part
Publication date: 14 July 2006

Kinsun Tam, James L. Bierstaker and Inshik Seol

To investigate the nature of investment expertise and factors affecting the information processing and performance of investment experts, this paper hypothesizes normative…

Abstract

To investigate the nature of investment expertise and factors affecting the information processing and performance of investment experts, this paper hypothesizes normative characteristics of investment expertise and compares such characteristics with actual characteristics documented in prior literature on the investment expert. Based on collective evidence from these sources, a model of investment expertise is proposed.

Results support the existence of investment expertise in (1) the nature of knowledge, (2) problem solving and information search, and (3) performance. A variety of factors that could influence the information processing and performance of the investment expert, including personal, cognitive, and contextual elements, are also discussed in the paper and included in the proposed model of investment expertise.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-448-5

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Book part
Publication date: 14 July 2006

Lori S. Kopp and James L. Bierstaker

This study contributes to the cognitive processes and expertise research in judgment and decision-making in auditing. It uses the levels-of-processing theory (Craik &…

Abstract

This study contributes to the cognitive processes and expertise research in judgment and decision-making in auditing. It uses the levels-of-processing theory (Craik & Lockhart, 1972) to investigate the amount of auditor attention given to information during internal control documentation procedures, and the effect of this attention on internal control information acquisition and risk assessment. Based on levels-of-processing, the attention required to complete an internal control questionnaire (ICQ) is predicted to result in the acquisition of more internal control information than when a completed ICQ is reviewed. In addition, auditors who complete an ICQ should assess control risk more like experts’ than auditors, who review an ICQ completed by another individual. Results suggest that the audit seniors who completed an ICQ retained significantly more internal control information than audit seniors who reviewed an ICQ completed by another individual. This result held when separately examining the internal control strengths and weaknesses. In addition, audit seniors who completed an ICQ-assessed control risk at a level comparable to the control risk assessments of audit managers in the same firm.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-448-5

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Book part
Publication date: 14 July 2006

Michael Favere-Marchesi and Karen V. Pincus

Previous research on auditors’ processing of nondiagnostic evidence demonstrates the existence of a dilution effect – the tendency to underreact to diagnostic information…

Abstract

Previous research on auditors’ processing of nondiagnostic evidence demonstrates the existence of a dilution effect – the tendency to underreact to diagnostic information when accompanied by nondiagnostic information. Prior audit studies find that accountability, a prominent feature in audit settings, does not affect the magnitude of the dilution effect exhibited by auditors. Based on more recent theories about accountability, this line of research is extended by exploring whether (1) the dilution effect previously identified is a robust phenomenon that can be replicated, (2) accountability has an impact on both the frequency and magnitude of dilution effect, and (3) the impact of accountability on both the frequency and magnitude of dilution effect is conditional on the degree of accountability experienced by the participants through various reporting levels. The experimental results from a sample of internal auditors provide evidence supporting the first two propositions; however, the results related to reporting levels are not significant. A discussion of the implications of these findings for audit research and practice follows.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-448-5

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Book part
Publication date: 14 July 2006

Adam S. Maiga

This study uses a path analytic model to investigate the influence of fairness (i.e., procedural fairness, distributive fairness, and interactional fairness) on managers…

Abstract

This study uses a path analytic model to investigate the influence of fairness (i.e., procedural fairness, distributive fairness, and interactional fairness) on managers’ budget satisfaction and the influence of managers’ budget satisfaction on budget performance. To this end, data from 92 U.S. individual managers are used for the study. The results show that fairness perceptions have a significant positive impact on budget satisfaction which, in turn, positively affects budget performance. Further analyses indicate that budget satisfaction mediates the relationship between fairness measures and budget performance. The implications, limitations, and directions for future research are discussed.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-448-5

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Book part
Publication date: 14 July 2006

Timothy J. Fogarty and Lawrence P. Kalbers

The burnout condition of employees – characterized by three interrelated symptoms of emotional exhaustion, reduced personal accomplishment and depersonalization – is a…

Abstract

The burnout condition of employees – characterized by three interrelated symptoms of emotional exhaustion, reduced personal accomplishment and depersonalization – is a well-known phenomenon in psychology and several applied business disciplines. Following persistent recognition in the practice community, academic recognition of this topic has begun to appear in the accounting literature. Using a measure of burnout developed for boundary-spanning positions, this paper shows that burnout among internal auditors is a serious concern. Results offer evidence that the burnout condition is directly related to several of the important behavioral and attitudinal outcomes in internal accounting practice. In order to provide greater clarity for future research, this study offers a separate treatment of the three dimensions of burnout, two very different organizational commitment constructs and two turnover directions. Implications for the management of human resources in this area are included.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-448-5

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Book part
Publication date: 14 July 2006

Anita Reed, James E. Hunton and Carolyn Strand Norman

Telework is becoming a viable and appealing work option in the accounting profession (Hunton, 2005). Many accounting firms have implemented telework arrangements to…

Abstract

Telework is becoming a viable and appealing work option in the accounting profession (Hunton, 2005). Many accounting firms have implemented telework arrangements to provide flexibility and support for employees who seek an acceptable balance between career and family. This form of work also supports business sustainability in the event of acts of terrorism or natural disasters. Increased reliance on various forms of telework gives rise to questions of appropriate ethical treatment of affected workers. The objectives of the present study are to examine the ethical implications of telework and identify policies for telework that might help organizations implement this type of work arrangement for their employees in an ethically informed manner. Our analysis draws upon a framework proposed by Yuthas and Dillard (1999) that combines postmodern ethics with stakeholder theory. Although this framework was developed to study the ethical design of information technology systems, we maintain that this structure is equally useful to study the ethical issues inherent with telework. Legislators, regulators, unions, and employers can use the telework policy considerations presented herein as guidelines as they deliberate, design, and implement ethical telework strategies.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-448-5

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