| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 55 - 70 |
| Abstraksi Narasi | : | This reseach examines whether lternative performance evaluation measures of managers (return of investment, sales per square foot, customer satisfaction, and employee satisfaction) with varying controllabillity increases or decreases the extent of the outcome effect and whether asking the evalauator to assess the evaluatee`s controllabillity of these measures prior to the evaluation mitigates the effect. The outcome effect occurs when outcome knowledge systematically influences the evaluator`s assessment of the evaluate, irrespective of the quality of his or her initial decision resulting in the outcome. The experimental results reveal that the outcome effect increased as the controllabillity of the retail store manager`s outcome measure increased, with the increase being more for nonfinancial measures than for financial measures. The results also show that controllabillity assessment of the outcome measures prior to the actual evaluation redued the outcome effect across all measures. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 89 - 109 |
| Abstraksi Narasi | : | Professional commitment (PC) refers to attachments that individuals form to their proffession and has been linked to outcomes such as improved job satisfaction and reduced likelihood of leaving the profession (Harrel et.al. 1986: meixner and Bline 1989). Recent arguments in the organizational behavior literature have emphasized the importance of developing a more complete understanding of PC (Irving et.al. 1997: Meyer and Allen 1997). research has demonstrated empirically the existence of multiple dimensions of PC and found that they relate differently to important affective and behavioral outcomes (Meyer et.al. 1993: Irving et.al. 1997). Despite these development, no published studies have examined the existence and/or effect of multiple dimensions of accountants PC. this paper reviews the literatur to identify important antecedents and outcomes of accountants PC. Opportunities for future research that incorporate a multidimensional view of accountants PC are presented. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1 - 22 |
| Abstraksi Narasi | : | The behavior of auditors in the context of their employment by public accounting firms has received significant attention in the accounting literature. The current article extends this literature by providing a framework that identifies what auditing proffesionals contribute and receive as a result of their work efforts, as well as related influences. Using agency theory modified with fundamental ideas from the sociology of proffessions literature, we develop a model of the auditor-public accounting firm employment relationship. this framework is grounded in a timely, contextually rich description of the public accounting work environment, and the pressures and incentives faced by auditors. Proposition for future research are suggested that arise from understanding the auditor-firm relationship. |
| Nama Pengarang | : | James J. Maroney, Ciaran O Hogartaigh, Elizabeth Dreike Almer...[et.al.], Matthew Hall...[et.al.], Dipankar Ghosh, Richard M. Tubbs, Robert J. Ramsay, Fred A. Jacobs, Adam S. Maiga, Rose, Jacob M., Michael Gibbins, Sandy Q. Qu, Steinbart, Paul John, Dilla, William N., Brad M. Tuttle, Yin Xu |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 133 - 147 |
| Abstraksi Narasi | : | This paper investigates whether the increases and decreases to earnings and stockholders equity presented in 20-F reconciliations influence perceptions of the risk of investing, the quality of the accounting priciples, and the financial performance of the reporting firm. The research results indicates that subjects perceive the risk of a hypothetical firm filing a 20-F reconciliation with reconciliation decreses to be higher, and the quality of accounting principles lower, than a hypothetical firm either complying with U.S. GAAP or filling a 20-F reconciliation with reconciliation increases. Additional analysis suggests that these significant effects are due to a negative effect from the reconciliation decrease consistent with the effects predicated by attribute framing theory. Yhe findings have implications for the SEC as they consider whether foreign registrants on U.S. exchanges should be allowed to comply with international accounting standards (IAS) without reconciliation to U.S. GAAP. These findings also have implications for foreign registrants on U.S. exchanges. The results indicate that firms that have higher non-U.S. GAAP earnings (and a consequent reconciliation decrease) should comply with U.S. GAAP as the reporting of a reconciliation decrease creates a negative perception of the firm. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 19-44 |
| Abstraksi Narasi | : | Activity-Based cost management (ABCM) can provide improved informationfor strategic decisions such as product planning and cost management. While ABCM has been increasingly adopte there is evience that, for some organizations, promised gains have not eventuated. It appears that the main difficulties in adopting ABCM derive from implementation issues rather than the technical design of the systems. This study examines the role of conflict in ABCM implementation. It is argued that attention to ABCM behavioral implementation echances cognitive conflict that is then associated with successful ABCM applications, specifically the usefulness of ABCM for product planning and cost management. Lack of attention to these factors generates affective conflict that is associated with less successful applications. Results of an empirical study of 56 managers indicate that cognitive conflict intervents between ABCM behavioral implementation factors and beneficial outcomes. However, while there were significant negative associations between behavioral implementation factors and affective conflict. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 89-105 |
| Abstraksi Narasi | : | Recent innovations in management control systems, such as the Balanced Scorecard, are supposed to influence managers to redirect their attention among multiple objectives and areas. Extendingprior studies that have examined behavior in only a single area, this study experimentally examines how comprehensive control systems influence managers as they allocate their time among multiple areas of responsibility. The results show that managers do not plan increases in their working week in response to increased monitoring or to performance-based incentives, but rather they shift their time from areas that are not monitored or rewarded to areas that are. The results support Kaplan and Norton`s assertion that the Balanced Scorecard can be used to influence they way managers allocate their attention between organizational objectives. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 107-129 |
| Abstraksi Narasi | : | The emerging technology of Internet-experiments offers behavioral accounting research (BAR) new possibilities for obtaining large sample sizes, providing world-wide access to previously hard-to-reach participants (e.g.,CFOs, audit partners and financial analysts) and exploring new research questions. However, the validity characteristics of Internet-based experiments difer from previous BAR technologies. Herein, we review existing BAR Internet-based experiments describe how to create and run Interned-based experiments, overview emerging literature on the validity of Internet based experiments, and highlight several areas where the use of Internet-base experimentation offers accounting behavioral researchers new possibilities for exploring previously uninvestigated research questions. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 75-88 |
| Abstraksi Narasi | : | Lipe and Salterio (2000) found that superiors disregarded half of the information when using a Balanced Scorecard to evaluate the performance of two divisional managers. Only common measures affecte the superiors holistic evaluations, defeating the purpose of the Balanced Scorecard. Our study examines whether isaggregating the Balanced Scorecard results in evaluations consistent with the intent of the Balanced Scorecard approach. Results indicate the disaggregated strategy allows superiors to utilize unique as well as common measures, thus overcoming the common-measures bias. In adition, we find Balanced Scorecard performance evaluations explain more than half the variation in subsequent compensation decisions. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 63-74 |
| Abstraksi Narasi | : | Audited financial statements can be viewed as the product of negotiations between a company`s management and its auditor. Relative power of these two parties is a major factor that determines the outcome of the negotiation. This study examines the impact of auditor tenure, importance of a client to an auit partner, nonaudit purchases, and prior audit firm experience of client personnel on client perceptions about their ability to persuade the auditor in the context of an accounting isagreement. We obtained responses to a survey from 124 CPAs in industry who are employed as CEOs, CFOs, controllers, or treasurers. Our results indicate that respondents from companies with short auditor tenures were somewhat more likely to indicate that they could persuade the auditor to accept their (client`s) position in case of a disagreement. This finding is consistent with the argument that auditors are susceptible to influence in the early years as they are still in the process of recouping start-up costs, but is not consistent with concerns expressed by legislators and others that long auditor tenures willadversely affect audit quality. Respondents who believed their business was more important for the audit partner were also more likely to believe that they could persuae the auditor. However, the purchase of nonaudit services and prior audit experience were not related to clients perceptions about their ability to persuae the auditor. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 45-61 |
| Abstraksi Narasi | : | This paper investigates, in a laboratory setting, the impact of different types of client employee compensation contracts on auditors audit-planning judgments. Self interested client-executive actions (motivated by executive incentive pay) have been claimed to be at the core of a recent large public company failure and the associateddemise pf the company`s global auditors (Byrne et al 2002). However, we know relatively little about how client-employee compensation contracts afect the planning choices of auditors. Our main results is that audit-planning judgments are greater (i.e.,audit risk is assessed higher and the level of evidence required to perform the audit is assessed higher) if the bonuses are based on financial performance measures rather than nonficial performance measures. We also find that audit-planning judgments are greater (i.e., audit risk is assessed higher, internal controls are assessed weaker, and more substantive evidence is required) if client employee compensation comprises a fixed salary plus bonuses, based on either financial or nonfinancial performance measures, rather than comprises a fixed salary only; however, we find only partial support for the finding with respect to nonfinancial measures. An important implication of these findings is that audit frims may need to pay careful attention to how auditors are traine in strategic systems auditing aproaches that rely more on understanding a clients nonfinancial performance measures and less on transaction-based testing. |
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