By Vicky Arnold
Quantity five of Advances in Accounting Behavioral learn includes an excellent choice of papers that are meant to turn out to be invaluable to a wide selection of accounting behavioral researchers. This quantity, that's divided into 3 sections, comprises a few very suggestion upsetting articles. the 1st part, views of Accounting Behavioral examine, comprises an insightful article by way of Jim Hunton reflecting on his view of the way forward for behavioral examine in an atmosphere that's more and more pushed via electronic know-how. Hunton is without doubt one of the preeminent students within the sector of accounting details platforms and this text bargains perception into destiny examine avenues for all behavioral researchers. the second one part comprises 8 articles within the parts of auditor independence, auditor reminiscence, auditor bear in mind of data, determination aids, ethics, management sort, activity pride and tax preparer aggressiveness. the thing on audit
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Additional info for Advances in Accounting Behavioral Research, Volume 5 (Advances in Accounting Behavioral Research)
Necessary case materials and software changes were incorporated along the way . RESULTS Sample The participants represent 73 audit partners from four of the Big Five accounting firms. The researchers initially approached 23 audit partners through their personal networks of professional contacts . The partners were told that the researchers were interested in examining how auditors arrive at client-related judgments . After agreeing to participate in the experiment, the partners then helped the researchers to recruit other partners within their firms to participate .
BEELER AND JAMES E . HUNTON items . The purpose of the within-subject debriefing was to assess the participants' underlying beliefs regarding the extent to which their and other audit partners' judgments would be impaired in light of contingent economic rents . , 2000) . Each participant read four different scenarios, unrelated to the experimental case materials . The four scenarios reflected situations where low-balling (potential non-audit revenue) were absent (absent), absent (present), present (absent) or present (present) .
HUNTON Table 5 . ANOVA Test Results for Post-hoc Observations . f. 791 Between-Subject Debriefing The participants next answered between-subject debriefing items, which were randomized per individual. Wording of the debriefing items and means (standard deviations) are included in Table 6 . ANOVA analyses indicated no significant difference across treatment conditions for any of the response items . The first category of debriefing items assessed the audit partners' beliefs regarding the extent to which they were independent, unbiased, objective, and impartial with respect to the case client .