MARC details
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04110nam a2200373Ka 4500 |
| 001 - CONTROL NUMBER |
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bslw06293639 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20210303085356.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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m d |
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| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
101115s2004 enk o 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781849502801 (electronic bk.) : |
| Terms of availability |
£67.95 ; €99.95 ; $120.95 |
| 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 2004 |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
KFC |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
FIN |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
BUS001000 |
| Source |
bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
|---|
| Universal Decimal Classification number |
336.717.16 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
657 |
| Edition number |
22 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Advances in accounting behavioral research. |
| Number of part/section of a work |
Vol. 7 |
| Medium |
[electronic resource]. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Bingley, U.K. : |
| Name of publisher, distributor, etc. |
Emerald, |
| Date of publication, distribution, etc. |
2004. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (xiii, 193 p.). |
| 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 |
Tax compliance intentions of low-income individual taxpayers / Henry Efebera, David C. Hayes, James E. Hunton, Cherie O'Neil -- Budget team goals and performance antecedent and mediating effects / Peter Chalos, Margaret Poon, Dean Tjosvold, W.J. Dunn -- Performance evaluations, with or without data from a formal accounting reporting system / Yin Xu, Brad Tuttle -- Unraveling the expectations gap : an assurance gaps model and illustrative application / Kimberly Gladden Burke, Stacy E. Kovar, Penelope J. Prenshaw -- Determinants of tax professionals advice aggressiveness and fees / Donna D. Bobek, Richard C. Hatfield -- Behavioral implications of alternative going concern reporting formats / Chantal Viger, Asokan Anandarajan, Anthony P. Curatola, Walid Ben-Amar -- Management fraud risk factors : an examination of the self-insight of and consensus among forensic experts / Sally A. Webber, Barbara Apostolou, John M. Hassell -- Budgetary slack creation and task performance : comparing individuals to collective units -- James M. Kohlmeyer, James E. Hunton. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Advances in Accounting Behavioral Research publishes quality articles encompassing all areas of accounting that incorporate theory from and contribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotes research that integrates accounting issues with organizational behavior, human judgment/decision making, and cognitive psychology. Volume 7 contains papers on a variety of behavioral accounting topics including tax, financial, audit, forensic, and managerial accounting. One paper in the area of taxation is an insightful look at the influence of the earned income tax credit in which the authors collected the data from low-income individual taxpayers. The other taxation paper examines the variables that influence tax professional judgments. This volume also contains a paper examining the behavioral implications of alternative going concern reporting formats, a particularly timely issue as many countries struggle with how to make financial reporting more transparent. Another study examines how forensic experts at professional service firms assess the factors that indicate financial statement fraud. Three research studies examining performance in a managerial setting are also reported. One investigates the differences between individual and collective budgeting decisions with respect to budgetary slack creation and task performance; a second examines conditions that affect budget team performance; and a third examines whether superiors who evaluate the performance of their subordinates consider information asymmetry. The final paper develops an assurance services model that identifies the gaps in expectations between users and providers of assurance services. Overall, these papers provide interesting insight into the problems examined. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Print version record |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| 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 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Psychological aspects |
| -- |
Research. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Arnold, Vicky. |
| 776 1# - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| International Standard Book Number |
9780762311170 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://www.emerald.com/insight/publication/doi/10.1016/S1475-1488(2004)7">https://www.emerald.com/insight/publication/doi/10.1016/S1475-1488(2004)7</a> |
| 913 ## - |
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| -- |
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