Advances in Accounting Behavioral Research

Focusing on research that examines both individual and organizational behavior relative to accounting, Volume 25 of Advances in Accounting Behavioral Research uncovers emerging theories, methods and applications. From the dark triad, ethical fading, and ethicality of behavior to the effects of CSR reputation and crisis response strategy on investor judgements, the authors compile innovative and new explorations into the behavioral aspects of accounting and audit. Working on both the individual and organizational level, this collection is essential reading for accounting students and educators, providing a unique, interdisciplinary forum with valuable insights on practice for those working in the field. Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.

Chapter 1. Towards an Understanding of the Dark Triad, Ethical Fading, and Ethicality of Behavior; Andrew T. Dill, Anis Triki, and Stu “Wes” Westin Chapter 2. The Effects of CSR Reputation and CSR Crisis Response Strategy on Investor Judgments; Clarence Goh Chapter 3. Auditors’ Engagement Team Commitment and its effect on Team Citizenship Behavior; David N. Herda, James J. Lavelle, John R. Lauck, Randall F. Young, Stuart M. Smith, and Chaoping Li Chapter 4. How Mood and Cues Regarding Information Subjectivity Influence Investor Effort to Process Financial Information; Devon Erickson Chapter 5. Task Complexity, Analyst Expertise and Accuracy of Earnings Forecasts; Dipankar Ghosh and Lori Olsen Chapter 6. Pick a Number between 0 and 100: An Examination of Percentage-Based Scales; Jared Eutsler and Bradley Lang Chapter 7. Determinants of Distribution Decisions by Non-Vested Employees: Does Employer’s Pension Funding Matter?; Julia Y. Davidyan Chapter 8. Differential Impact of CSR Disclosures: The Role of Information Source and Financial Performance; Lei Dong, Y. Ken Wang, and Kai Du Chapter 9. The “Who” in Behavioral Accounting Research: Implications for Academic Research; Megan Seymore, Neil Wilner, and Mary B. Curtis Chapter 10. An Experimental Investigation of the Gift-Exchange Model in a Multitask Environment with Managerial Reporting; Michael Majerczyk and Bei Shi Chapter 11. Do You See What I See?The Effects of Dissenting Opinion on Information Acquisition and Decision Quality: An Eye-Tracking Study; Tota Panggabean, Yasheng Chen, and Johnny Jermias

Professional and scholarly

Dr. Khondkar E. Karim is a Professor of Accounting and Chair at Manning School of Business, University of Massachusetts, U.S.A, 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.