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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, discussion, and expansion of theories from psychology, sociology, and related disciplines.
The chapters collected in Volume 27 include Budgetary Participation, Family Business Environment and Auditor Judgment, CSR as Insurance, IRS Job Characteristics Model, Early Job Attainment of Accounting Majors, Fairness in Cost Allocation and Work of Special Agents of the IRS Using the Job Characteristics Model.
Dr. Khondkar E. Karim is a Professor of Accounting and Chair at Manning School of Business, University of Massachusetts, USA, and a Certified Public Accountant. Karim’s research interests are in financial accounting, market-based accounting, behavioral accounting, judgment decision making, content analysis, impact of regulatory changes on accounting numbers, audit pricing, audit quality, and cost management.
Chapter 1. Fairness in Cost Allocations: Proportionality vs. Equality; Sachin Banker, Rajiv D. Banker, Angelika Dimoka, and Eunbin Whang
Chapter 2. The Influence of a Family Business Environment on Auditor Judgments: Effects of Managerial Control and Ownership Concentration; Jingyu Gao, Anna M. Rose, Ikseon Suh, and Min Zhang
Chapter 3. CSR as Insurance: Its Limitations and Risk of Backfiring; L. Emily Hickman and Bernard Wong-On-Wing
Chapter 4. The Effect of Academic Performance, Internship Experience, Gender, and Being a Transfer Student on Early Job Attainment of Accounting Graduates; Hossein Nouri and Carolyn M. Previti
Chapter 5. The association between budgetary participation with competitive advantage: A sequential mediation model; Sophia Su, Kevin Baird, and Nuraddeen Nuhu
Chapter 6. Good Jobs Finding Bad Guys: An Exploration of the Work of Special Agents of the IRS Using the Job Characteristics Model; Robert A. Warren and Timothy J. Fogarty