Omschrijving
Advances in Accounting Behavioral Research addresses a wide range of issues that affect the users, preparers, and assurers of accounting information. Volume 20 exemplifies this focus by including research on emerging theory, methods, and applications towards behavioral research in accounting and audit.
The series explores individual and organizational behavior relative to accounting. This volume considers career-related benefits and turnover intentions in accounting firms: the roles of career growth opportunities, trust in superiors, and organizational commitment; accounting systems' design matters: evaluability and mode influence environmental performance judgments; debt covenant violation and earnings management: a neuro science approach and future directions—a research note; stress arousal and burnout as mediators of role stress in public accounting; multi-disclosures in the context of national cultures: evidence from Islamic banks; and market-risk disclosures: the initiation and implementation of a financial reporting innovation.