| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 190-203 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | Kenneth H. Price, Dennis R. Beresford, DeZoort, F. Todd, Alan T. Lord, Sara Ann Reiter, Nancy A. Bagranoff, Joni J. Young, Joseph J. Schultz, Jr, Brian C. Spilker, James A. Schweikart, Abdel-khalik, A. Rashad, Wright, Arnold M., Krawczyk, Kathy , Maines, Laureen A. , Nancy A. Bagranoff, Keith A. Houghton, Jane Hronsky |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 128-157 |
| Abstraksi Narasi | : | This paper presents a framework and model for examining the most efficacious means of maximizing the inherent potential in the relationship between accounting information system users and developers. In this paper we review and integrate the theories and findings from information systems, participation and procedural justice literature to develop a framework for examining various involvement strategies when designing, modifying, purchasing or implementing an accounting information system. We present an integrative model of the involvement process identifying critical independent, moderating, intervening and outcome variables. Research questions are presented along with an example of how one might empirically test the model. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 170-186 |
| Abstraksi Narasi | : | This study examines the role of post completion audits (PCAs) in assisting managers to learn about the project definition stage of capital budgeting decisions. A two-stage model is proposed in which environmental uncertainty moderates the association between PCAs and managers` learning. The second stage proposes that learning is associated with higher mangerial performance. The results of a survey of 85 managers provides evidence supporting these propositions. The findings suggest that designers of management accounting systems should be circumspect in their expectations of the potential beneficial effect from PCAs. It seems likely that PCAs are best suited for improving managerial learning in more certain operating situations. The results also support the view that learning is a significant attribute of higher performing managers. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 58-77 |
| Abstraksi Narasi | : | The potential effects of outcome knowledge on performance appraisal are examined using a bankruptcy prediction task. Independent variables are outcome knowledge, observability of evaluatee`s decision processes, and evaluator-evaluatee-outcome agreement. Study of evaluatee`s decision process was motivated by results in agency and control theories, whereas evaluator evaluatee- outcome agreement has not yet been addresed by researchers studying performance evaluation. Results show that (1) evaluator-evaluatee outcome agreement interacts with outcome knowledge in affecting performance evaluation, and (2) observability of decision process mitigates the outcome effect. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 30-57 |
| Abstraksi Narasi | : | Using a computer-based set of experiments, this study explores the relationship between information cost and availability, and theinvestment strategy selections of subject-investors. Hypotheses about price-taking, risk-averse investors` preferences for costly financial information-seeking investment strategies are tested. the results showed that subjects exchanged expected return for reasonably costly financial information that reduced investment portfolio risk. However, uneconomical information had the effect of decreasing the frequency of information seeking strategis and increasing the frequency of both riskier and riskless strategies that did not require information acquisition. The level of investment activity in the experimental securities market was also found to be sensitive to the cost and availability level of information. These results confirm the importance of reasonably priced information for a securities market, and suggest than costly or unvailable information about securities` risk may inhibit capital formation. Within a financial reporting scenario, the results also address the importance of considering investor risk preferences in regulatory decisions concerning the provision of financial information. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 145-169 |
| Abstraksi Narasi | : | A significant body of research has demonstrated that ethical judgments are a function of individuals` ethical perceptions, or sensitivity. Little research, however, has been conducted to examine ethical sensitivity, and none has examined this sensitivity among auditors. this study used a pathy analytic approach to examine the ethical orientation, commitment, and ethical sensitivity of 207 auditorss in a Big Six firm. Auditors` ethical orientations were found to influence not only their ethical sensitivity, but also their organizational and professional commitment. The results indicate that relavistic auditors were less likely to recognize ethical issues in an auditing scenario and were less committed to the firm and the profession than nonrelativists. Idealism was associated with a higher level of professional commitment, but with a reduced level of ethical sensitivity. Higher levels of commitment, however, did not result in more ethically sensitive auditors. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 124-144 |
| Abstraksi Narasi | : | Recently, the prevention, detection and reporting of raud has drawn substantial attention. the report of the National Commission on Fraudulent Financial Reporting (1987), the nine "expectation gap" Statements on audiing Standards (AICPA, 1988), and ongoing Congressional hearings by Congressmen dingell, Gonzalez and others focus attention on huge reported losses from alleged corporate fraud. Extension of group information-processing procedures in auditing has been suggested as a potenial means to achiee higher quality audis. his paper reports the findings of an experimental study examining individual and group-assisted audit judgments of 99 Big 6 audit seniors under varying levels of fraud. In addition, the paper addresses the influence of group assistance on the recency order effect comon to many audit studies. Group assistance was found to result in judgments with greater adherence to the guidance present in professional standards, whereas order effects were found to persist for auditors in the low, but not high, fraud condition. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-29 |
| Abstraksi Narasi | : | Given the explosion in behavioral accounting research over the last 15 years, the purpose of this paper is to provide an overview of current behavioral accounting research opportunities. the paper addreses three questions: What is getting published and where is it getting published? What research questions are generating the most interest in the subfields of accounting information systems, auditing, financial accounting, managerial accounting, and taxation? What are the generally accepted findings of this research activity, and where are the potentially productive research opportunities? Particular attention is given to research methods and findings that may transfer across accounting subfields. Research opportunities are discussed first in terms of accounting subfields, and then in terms of three broad themes: (1) knowledge and expertise, (2) technology and decision aids, and (3) group processes, organizational choice and culture. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 211-236 |
| Abstraksi Narasi | : | Statistical power represents the probability of rejecting the null hypothesis when it is false and some specific alternative hypothesis is true. Despite the crucial role it plays in providing for meaningful tests and obtaining reliable inferences, the concept of statistical power rarely surfaces in accounting-either methodological or empirical. The purpose of this article is to redress this imbalance in arguing for its formal inclusion in the test of significance procedure. Specifically, the article examines what power is, the serious consequences of failing to formally incorporate power in the inference process, and the twofold role of power analyses in classical statistical tests. In addition, a survey of management accounting research is undertaken for the purposes of calculating the statistical power of the average study and determining research ers` awareness and attention to power considerations. The results indicate that researchers display little understanding or appreciation for the importance of power inconducting their research; moreover, they have paid a dear price for this: the power of the average study is unacceptably low. Also , the obtained level of significance p continues to be the predominant measure used by many reearchers to interpret the meaningfulness and overall importance of their results. Taken in total, these findings suggest a situation which can be expected to impede the development of the discipline. Finally, a redress to the low power problem facing many behavioral researchers is examined, along with an application of the approach. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 237-264 |
| Abstraksi Narasi | : | The subject of confidence in judgment tasks has been discussed extensively in the experimental psychology literature, but little is known about the prevalance of overconvidence in tasks involving the selection and processing of information, an issue of fundamental concern to accountants. The current reseaarch employs a bankruptcy prediction task to investigate the effect of information choice on confidence, and factors that may cause unjustified confidence in judgments to occur. The results tend to support existing behavioral theories of confidence. However, support is generally conditional on the level of task predictability. In addition, information usage is highly related to confidence in a non-linier fashion, and there exists a negative correlation between overconfidence and information usage. |
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