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bslw09139866 |
| 003 - CONTROL NUMBER IDENTIFIER |
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UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20210303085133.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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130917s2013 enka o 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781781908396 (electronic bk.) : |
| Terms of availability |
£72.95 ; €97.95 ; $124.95 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
UtOrBLW |
| Transcribing agency |
UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5630 |
| Item number |
.A38 2013 |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFC |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KF |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
BUS001000 |
| Source |
bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
|---|
| Universal Decimal Classification number |
657 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.072 |
| Edition number |
23 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Advances in accounting behavioural research. |
| Number of part/section of a work |
Vol. 16 |
| Medium |
[electronic resource] / |
| Statement of responsibility, etc. |
edited by Donna Bobek Schmitt. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Bingley, U.K. : |
| Name of publisher, distributor, etc. |
Emerald, |
| Date of publication, distribution, etc. |
2013. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (xv, 262 p.) : |
| Other physical details |
ill. |
| 490 0# - SERIES STATEMENT |
|---|
| Series statement |
Advances in accounting behavioral research, |
| International Standard Serial Number |
1475-1488 |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Does web disclosure of environmental information affect litigation awards? / Jason Chen, Vicky Arnold, Steve G. Sutton -- The relative effects of identifying versus investigating fraud risks on evaluators' assessments of auditor liability / Andrew Reffett -- The effects of offshoring audit tasks on jurors evaluations of damage awards against auditors / Brian Daugherty, Denise Dickins, M.G. Fennema -- How does peer honesty affect focal manager honesty in a budget reporting setting? / Michael Paz, Bernhard E. Reichert, Alex Woods -- Ethical financial reporting choice : the influence of individual characteristics / Jane Cote, Claire Kamm Latham, Debra Sanders -- The aggressiveness of tax professional reporting : examining the influence of moral reasoning / Cynthia Blanthorne, Hughlene A. Burton, Dann Fisher -- Value preferences as antecedents of political orientation and moral reasoning of certified public accountants / Donald L. Ariail, Nicholas Emler, Mohammad J. Abdolmohammadi -- Taxpayers' perceptions and gender effects on the innocent spouse equitable relief provisions / Karen Pierce, Ted D. Englebrecht, Wei-Chih Chiang -- The effect of auditor dismissals and resignations on commercial lending decisions / Arnold Schneider. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Volume 16 exemplifies this focus by including nine different chapters spanning topics such as auditor liability, ethical decision-making of accounting professionals, taxpayers' perceptions of tax policy, and the effect of auditor changes on commercial lenders' decision-making. The first three chapters focus on liability effects of accounting information: the effect of web disclosure of environmental information on liability assessments, the effect of identifying and investigating fraud risks on assessments of auditor liability, and the effect of offshoring audit tasks on assessments of auditor liability. The next four chapters relate to ethical aspects of judgment and decision-making: the influence of peer honesty in a managerial accounting setting, the influence of individual characteristics in a financial accounting setting, the influence of moral reasoning in a tax setting, and the relationship between political ideology and moral reasoning of accounting professionals. The next chapter investigates taxpayers' perceptions related to innocent spouse provisions and the final chapter considers the role of auditor changes on commercial lenders' decisions to extend credit. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Print version record |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Psychological aspects |
| -- |
Research. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Moral and ethical aspects. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Business & Economics |
| General subdivision |
Accounting |
| -- |
General. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting. |
| Source of heading or term |
bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Finance & accounting. |
| Source of heading or term |
bicssc |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Schmitt, Donna Bobek. |
| 776 1# - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| International Standard Book Number |
9781781908389 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://www.emerald.com/insight/publication/doi/10.1108/S1475-1488(2013)16">https://www.emerald.com/insight/publication/doi/10.1108/S1475-1488(2013)16</a> |
