| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 201-206 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 141-146 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 170-181 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 111-140 |
| Abstraksi Narasi | : | Although accounting information is widely acknowledged to provide the basis for many contractual agreements, the impact of accounting information characteristics on bargaining behavior has received little research attention. The results reported in this manuscript demonstrate that the amount of uncertainty inherent in accounting information signals can impact bargaining behavior. In particular, offers and counteroffers observed in a bilateral bargaining setting, where accounting-based information about an opponent;s payoffs was less certain, are consistent with bargainers acting and opponents responding as if offers and counteroffers were strategic rather than informational. In more certain settings, however, bargainers were more likely to use offers and counteroffers to reveal reservation price information and opponents were more likely to believe bargainers` offers revealed relevant information about bargainers` preferences. We Hypothesize that bargainers` reflections (as in hall of mirrors) of each others cognitions are impacted by the uncertainty of the signals generated by the accounting information system. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 147-169 |
| Abstraksi Narasi | : | This study investigates the effect of recommendations from an expert system on the judgment behavior of system users in an auditing task. Specifically, two experiments were conducted to determine whether the provision of such recommedations is associated with anchoring effects among users. "Anchoring" is a term used to describe a judgment bias that occurs when individuals cannot ignore certain knowledge when processing information in decision making. In each experiment, auditing students used an expert system that assisted in the evaluation of whether there existed substantial doubt about a company`s ability to continue as a going concern. We compared the assesssments of users provided recommendations from the system to those not provided recommendations. The results provide evidence that anchoring effects can occur with provision of recommendations from the expert decision aid. An important implication of these results is that anchoring on the advice of an expert decision aid can result in improper attention given to audit evidence that examine the implications of expert system use on decision behavior can be useful in the development and implementation of effective intelligent decision aids. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 11-26 |
| Abstraksi Narasi | : | This section of the supplement contains four papers that discuss social and behavioral sciences applications in accounting and control research. The authors apply macro perspectives at the group and organizational levels. This paper provides an overview of the differing approaches/perspectives used by the authors and describes their implications for future research on management control systems. The paper suggests that using multidisciplinary approaches in social and behavioral sciences would enrich future research on accounting and control systems in complex organnizations. |
| Nama Pengarang | : | Mark W. Dirsmith, Seleshi Sisaye, Tamara K. Kowalczyk, Christopher J. Wolfe, Luft, Joan L., Haka, Susan F., Brian Ballou, Evans III, John H. , Richard W. Houston, Johnson, Eric N., Jane M. Cote, Vera-Munoz, Sandra C. , Joseph G. Fisher, Evans III, John H. , Stacey M. Whitecotton, Stephen A. Butler, Philip H. Siegel et al, Jacob G. Birnberg, Biggs, Stanley F., James J. Maroney, Dyckman, Thomas R., A. Jane Craighead, Jon Hartwick, Moser, Donald V. |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 65-77 |
| Abstraksi Narasi | : | The purpose of this paper is to offer suggestions for future research in accounting and control. It proceeds by first describing the three domains that comprise research--the conceptual, research methods and substantive domains---and suggests that our understanding of accounting and control may perhaps be best extended by intensively focusing on the substantive domain, or social/organizational setting of interest, and then drawing in relevant theoretical frameworks and methods. The paper then discusses the multiple roles of accounting and control systems as technical solutions to problems, political exchanges and forms of social discourse, and the research methods that may be used to study these roles. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 76-108 |
| Abstraksi Narasi | : | This study examined the use of outcome feedback and task property information by subjects with relevant domain knowledge to predict the likelihood of financial distress for various hypothetical companies. For each company, the subjects saw six financial cues prior to making their predictions. Performance was determined by comparing the subjects` responses with the predictions of a regression model derived using the same judgments made by groups of experienced loan officers. The presence of outcome feedback over time to effect performance. The difference in the results between this and studies that have failed to show performance improvements with outcome feedback may be attributed to the ability of the subjects to use their accounting-domain knowledge to bring meaning to the task. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 109-137 |
| Abstraksi Narasi | : | Previous accounting research has examined the effect of organizational commitment (OC) on important organizational consequences, such as job satisfaction and turnover intentions. To measure an individual`s OC, these studies relied upon the Organizational Commitment Questionnaire (OCQ) developed by Porter et al. (1974), which operationalizes OC as a unidimensional construct. Subsequent research in non-accounting settings, however, has establihed the possible existence of two (Meyer and Allen 1984) and three (McGee and Ford 1987) distinct dimensions of OC. The purpose of this paper is to investigate whether a multidimensional measure of OC exists in a public accounting setting. The results of a sample of 63 less-experienced and 288 more-experienced public accounting professionals indicate that multiple measures of OC appear to exist. In addition, our results suggest that these dimensions of OC differ across experience levels and have differing effects with important organizational consequences (job satisfaction and turnover intentions) across experience levels. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 179-217 |
| Abstraksi Narasi | : | The research examines the effects of economic incentives on the strategic interaction between an auditor and client when a potential going concern situation exists. This experimental economics investigation has the following game structure. The auditor first obtains information relevant in predicting the client`s viability and then conveys to the client an intention to express a clean or going concern opinion. A client can switch auditors in an attempt to avoid a going concern opinion and the potential self-fulfilling nature of the auditors prediction of business termination. This incentive to switch auditors poses a credible threat to the incumbent auditor. Conducting the test in the laboratory enables us to vary (1) and (2) the presence of the self-sulfilling prophecy effect. By varying the levels of these treatments, we are able to test the predicted effect on the audit partner`s reporting decision and the client`s switching decision. The results strongly indicate that treatments (1) and (2) both had a significant effect on subject behavior. However, contrary to the equilibrium predictions, auditors did not sacrifice their independence as (1) and (2) increased. Clients, on the other hand, did respond opportunistically by switching auditors more frequently as (1) and (2) increased. The effect was strongly significant and was directionally consistent with the analytical predictions. |
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