Focusing on research that examines both individual and organizational behavior relative to accounting, Advances in Accounting Behavioral Research provides an in-depth analysis and exchange of peer-reviewed knowledge across all areas of accounting behavioral research and the development,...

Focusing on research that examines both individual and organizational behavior relative to accounting, Advances in Accounting Behavioral Research provides an in-depth analysis and exchange of peer-reviewed knowledge across all areas of accounting behavioral research and the development,...

Prior research in psychology reports an age-based bias against narcissists. We examine whether managers' reactions to narcissistic subordinates exhibit a similar bias. Using an experimental method, where we manipulate subordinate narcissism, we find evidence of an age-based bias. Older managers...

We examine how auditors' use of limited liability agreements (LLAs) impact perceptions of private company creditworthiness in a 2 × 2 between-subjects experiment. Ninety-three United States-based bank loan officers evaluate whether LLA clauses and the size of the company's external auditor...

This study examines the effect of employees' perceptions of political connections on performance measurement systems (PMS) design choice and firm performance. In addition, this study explores the moderating effect of social networking, a very common and widely used factor by domestic and foreign...

Nonfinancial information is becoming more readily available to investors, and thus, relative to annual financial reports, is having an increasing influence on investors' stock pricing decisions. Using Hogarth and Einhorn's (1992) belief-adjustment model, we examine how task familiarity (high,...

Nonperforming assets in any banking system have stressed the economic health of nations. Resultantly, literature has given considerable impetus to predict failures and bankruptcy. Past studies have focused on the outcome of failures, while, there is a dearth of studies focusing on ongoing firms...

We investigate how different cognitive conceptualizations of reference point and tax withholdings jointly influence aggressive tax filing. We utilize a field study with responses captured from actual taxpayers immediately after filing their returns. Consistent with both prospect theory and...

The objective of the study is to understand the relationship between entrepreneurial orientation (EO), employers' organizational commitment to their employees (OCE), employees' perception of the adequacy of budgetary resources (BRs), and firm performance in Malaysian and Chilean firms. A survey...

This chapter combines quantitative studies of the connections between stressors and performance in accounting settings and identifies the mediators and moderators of stressors–performance relationships. Using meta-analyses and path analyses, this research compiles 72 studies to investigate the...