Advances in Accounting in Behavioural Research (Advances in Accounting Behavioral Research, Vol. 13)

"Advances in Accounting Behavioral Research" publishes high-quality research encompassing all areas of accounting that incorporates theory from, and contributes knowledge and understanding to applied psychology, sociology, management science, and behavioral economics. Research published in this series encompasses all areas of accounting and covers a broad range of issues that affect the users, preparers and assurers of accounting information. Of particular interest are studies that advance and/or develop theory and studies that address contemporary issues affecting accounting information use and the actors in the surrounding environment. Understanding how accounting information affects each of these actors and their decisions and how accounting re-shapes society are critical. Similarly, the surrounding environment is critical as the social context influences accounting as well as the means for supporting information production and dissemination, that is, technology. This volume focuses primarily on this latter aspect and includes studies that examine both the short-term implications of technology use on individuals and the long-term implications of technology on organizational evolution. Cover 1 Advances in accounting behavioral research 2 Copyright 4 List of contributors 5 Reviewer acknowledgments 7 Editorial policy and submission guidelines 9 Manuscript submission 9 The fundamental role of technology in accounting: Researching reality 11 Introduction 12 IT and financial accounting 13 IT and managerial accounting 14 IT and auditing 16 IT and tax 18 Concluding comments 19 References 20 Technology monoculture: ERP systems, ‘‘techno-process diversity’’ and the threat to the information technology ecosystem 22 Introduction 23 The effects of a lack of biodiversity 25 Why mono-culture regimes (and ERP systems) have been adopted 26 ERP-driven business process reengineering: The process sterilization craze 28 Environmental shifts in business: The inability to react and thrive 31 Increased susceptibility to cyber-parasite blight 32 Concluding thoughts 35 Note 37 References 37 The role of confidence in tax return preparation using tax software 40 Introduction 41 Prior literature and hypotheses development 43 Process View of Confidence 44 Outcome View of Confidence 45 Outcome Confidence and the Role of Calibration 46 Outcome Confidence and Experience 46 Outcome Confidence and Decision Aids 48 Research method 49 Experimental Task 49 Participants 50 Experimental Procedures 51 Measurement of the Variables 52 Results 54 Process View of Confidence - H1 and H2 54 Outcome View of Confidence - H3, H4, and H5 58 Additional Analysis 59 Discussion and conclusion 61 Notes 64 Acknowledgments 64 References 65 Novice level knowledge acquisition using a technology-based educational delivery system: The role of experiential practice 67 Introduction 68 Theory review and hypotheses development 71 Knowledge Acquisition and Learning Theory 71 Knowledge Acquisition and the Use of Technology 72 Methodology and design 80 Participants 80 Description of the TBEDS: Practice4Performance 80 Variables 82 Results 83 Conclusion 92 Notes 93 Acknowledgments 94 References 94 An efficient method for acquiring auditing procedural knowledge 97 Introduction 98 Theory and hypotheses 99 Necessary Conditions for Acquiring Knowledge 99 Conditions for Acquiring Procedural Knowledge 99 The Role of Feedback 102 Research on Knowledge Acquisition in Knowledge-Based Systems 104 Learning from Worked Examples 106 Hypotheses 107 Methodology 107 Task 107 Participants 109 Variables 110 Results 110 Summary, implications, and contributions 112 Notes 113 Acknowledgments 115 References 115 Bonner and Walker’s (1994) analytical review procedural knowledge test 117 Item 117 Stress and its antecedents and consequences in accounting settings: an empirically derived theoretical model 120 Introduction 121 Stress defined 124 Environmental events (stressors) 132 Organizational Stressors 132 Boundary Spanning and Perceived Environmental Uncertainty 132 Overload 132 Role Conflict and Role Ambiguity 133 Extra-organizational Stressors/Personality Characteristics 134 Locus of Control and Organizational Trust 134 Type A Personality 135 Hardiness 136 Mediating mechanisms 136 Stress and Tension 136 Coping 137 Burnout 137 Organizational Commitment 138 Job Satisfaction, Performance, and Turnover Intentions 138 Discussion 139 Conclusion 142 Notes 143 References 144 Examining the antecedents and consequences of regular exercise in the audit profession: How CPA firms can promote auditors’ psychological and physical healthiness 150 Introduction 151 Background literature and research model 153 Theory of Planned Behavior and Exercise 153 Regular Exercise, Physical Healthiness, and Subjective Vitality 156 Research Model 157 Research method 158 Survey Construction 158 Subjective Vitality 158 Theory of Planned Behavior 159 Healthiness Assessments 159 Demographics 160 Administration 160 Participants 160 Results 160 Preliminary Testing 163 Model Testing 164 Sensitivity Analysis of Gender Differences 166 Discussion 168 Notes 170 References 170 Appendix 173 An examination of perceptions of auditor independence and financial reporting quality when former auditors are hired 176 Introduction 177 Background and hypotheses 181 Regulation Versus Disclosure 181 Hiring Former Auditors: Auditor Independence, Financial Reporting Quality, and Corporate Governance Considerations 182 Auditor Independence and Financial Reporting Quality 182 Corporate Governance 184 Methodology 185 Participants 185 Experimental Instrument 186 CG Manipulations 187 Source of CFO Candidate Manipulations 187 Dependent Variables 188 Results 188 Additional Analyses 192 Conclusions 194 Notes 195 Acknowledgments 197 References 197 CFO Candidate Manipulations 199 Current Auditor 199 Former Auditor 199 Unaffiliated Auditor 200 Corporate Governance Manipulations 200 Common to Both Manipulations 200 Strong Corporate Governance 201 Weak Corporate Governance 201 Self-promote or not? An examination of the effect of management’s self-promotion in management disclosures 202 Introduction 203 Background and hypotheses development 206 Impression Management in Management Disclosures 206 Self-Promotion 207 Management Credibility and its Effect on the Effectiveness of Management’s Self-Promotion 209 Research method 210 Experimental Procedure 211 Participants 212 Manipulated Variables 212 Self-Promotion 213 Management Credibility 213 Dependent Variables 214 Results 214 Manipulation Check 214 Tests of Hypotheses 215 Conclusions 219 Notes 221 Acknowledgments 222 References 222 Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting that incorporates theory from, and contributes knowledge and understanding to applied psychology, sociology, management science, and behavioral economics. Research published in this series encompasses all areas of accounting and covers a broad range of issues that affect the users, preparers, and assurers of accounting information. Of particular interest are studies that advance and/or develop theory and studies that address contemporary issues affecting accounting information use and the actors in the surrounding environment. Understanding how accounting information affects each of these actors and their decisions and how accounting re-shapes society are critical. Similarly, the surrounding environment is critical as the social context influences accounting as well as the means for supporting information production and dissemination ù that is, technology. This volume focuses primarily on studies that examine both the short-term implications of technology use on individuals and the long-term implications of technology on organizational evolution, and the impact of this environment on individuals. --Book Jacket Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting that incorporates theory from, and contributes knowledge and understanding to applied psychology, sociology, management science, and behavioral economics. Research published in this series encompasses all areas of accounting and covers a broad range of issues that affect the users, preparers and assurers of accounting information. Of particular interest are studies that advance and/or develop theory and studies that address contemporary issues affecting accounting information use and the actors in the surrounding environment. Understanding how accounting information affects each of these actors and their decisions and how accounting re-shapes society are critical. Similarly, the surrounding environment is critical as the social context influences accounting as well as the means for supporting information production and dissemination -- i.e. technology. This volume focuses primarily on this latter aspect and includes studies that examine both the short-term implications of technology use on individuals and the long-term implications of technology on organizational evolution Advances in Accounting Behavioral Research 13 focuses primarily includes studies that examine both the short-term implications of technology use on individuals and the long-term implications of technology on organizational evolution