Advances in Accounting Behavioral Research - 9781781908389

Advances in Accounting Behavioral ResearchAuthor(s): Donna Bobek Schmitt\nFormat: Hardback\nPublisher: Emerald Publishing Limited, United Kingdom\nImprint: Emerald Group Publishing Limited\nISBN-13: 9781781908389, 978-1781908389\nSynopsis\nVolume 16 exemplifies this focus by including nine different chapters spanning topics such as auditor liability, ethical decision-making of accounting professionals, taxpayers' perceptions of tax policy, and the effect of auditor changes on commercial lenders' decision-making. The first three chapters focus on liability effects of accounting information: the effect of web disclosure of environmental information on liability assessments, the effect of identifying and investigating fraud risks on assessments of auditor liability, and the effect of offshoring audit tasks on assessments of auditor liability. The next four chapters relate to ethical aspects of judgment and decision-making: the influence of peer honesty in a managerial accounting setting.