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Dissertations / Theses on the topic 'Behavioral Accounting'
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1
Neubert, Max-Frederik [Verfasser]. "Essays on incentives and behavioral issues in accounting / Max-Frederik Neubert." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2019. http://d-nb.info/1194158374/34.
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Swope, Betsy Susannah. "Evaluating the Tact Model as Accounting for Joint Attention in Children with Autism." Diss., Temple University Libraries, 2010. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/91179.
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PsychologyPh.D.
Autism is a neurological disorder that affects 1 in 110 children in the United States. Children with autism show deficits in the areas of language development, social skills, and behavioral and sensory functioning. One subset area of deficit involves joint attention skills. Joint attention entails the social sharing of new or novel information in the environment between two people using a gaze shift, vocalization, and/or gesture. The current research examines a behavior-analytic model suggesting that tacting is a central underlying mechanism of joint attention. Data from twenty-two participants in applied behavior-analytic instructional settings were analyzed based on relationships between tacting skills and joint attention abilities. Participants were separated into three groups based on joint attention responding and initiation skills - Joint Attention Responders (JAR), Joint Attention Initiators (JAI), and Pre-Joint Attention Participants (PJA). The tacting model suggests that the JAI group would show the highest joint attention scores, followed by the JAR group and then the PJA group. Current data support this hypothesis and also suggest potential curricular sequencing involving the earlier introduction or tacting, social and imitation skills. Further research utilizing standardized training of tacting repertoires with a larger number of children is recommended.
Temple University--Theses
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Sünwoldt, Matthias [Verfasser]. "Essays on behavioral tax research and tax accounting / Matthias Sünwoldt (geb. Braune)." Berlin : Freie Universität Berlin, 2016. http://d-nb.info/111088446X/34.
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MacDonald, Tyler Fraser. "Waste Not, Wait a Lot: The feeling of waste elicits multiple mental accounting strategies in sunk cost decisions." The Ohio State University, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=osu1586871669415872.
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Heinemann, Patrick. "Power bases and informational influence strategies a behavioral study on the use of management accounting information." Wiesbaden Dt. Univ-Verl, 2007. http://d-nb.info/983045399/04.
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Day, Kari C. "CPA Perceptions of Human Skills for Professional Competency Development Needs." Thesis, Northcentral University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10264862.
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This study addressed CPA perceptions about the need for human skill competencies as professional development. The problem was identified as the undetermined assessment of state level CPA perceptions about human skill competencies as developmental needs. CPAs and education providers may be impacted by this problem. The purpose of this study was to produce an assessment of training needs from local CPAs using a non-experimental, quantitative research method. The theoretical framework was derived from a thematic funnel of industry, university, and the CPA profession. The conceptual framework focused on an organization of Rhode Island CPAs as the population. Data analysis was used with question one to determine a ranked order of perceived developmental need for nine human skill competencies. Data analysis was used for questions two and three to determine whether age anfnd gender groups differed among CPA perceptions regarding these competencies. The research design included nonparametric descriptive statistical and causal-comparative analysis applied to the nine human skill competencies for local CPAs. An online survey was used to gather data. Ranked results indicated low to moderate developmental need, and causal-comparative results indicated gaps in human skills of communication and change management for gender and age groups respectively. Recommendations were made to repeat this study using other CPA populations to compare results, to add qualitative components, and to test actual human skills compared to self-perceived competency levels.
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Tarlton, Ron E. "Behavioral Styles: Comparing Audit Partners, Audit Managers, and Staff Auditors in Large CPA Firms." NSUWorks, 2011. http://nsuworks.nova.edu/hsbe_etd/111.
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A review of the literature concerning the personalities of accountants revealed that styles and preferences have remained consistent through the years. However, the job requirements of upper-level management in large CPA firms have been changing, especially in this post-SOX regulated era.
Studies related to the personalities of accountants have been conducted concerning various behavioral issues. However, the influence of behavioral style on specific attitudes at each of the three levels in large auditing firms has not been addressed. As a result, this study identified the styles of auditors at three levels (staff auditor, audit manager, audit partner) using DiSC Indra, a self-evaluation assessment tool. In addition, the changes (if any) in specific behavioral attitudes of CPAs at each of the three levels were measured using a Survey of Attitudes.
Analysis revealed statistically significant correlations existed between dominant interpersonal relationship styles and role conflict, professional commitment, and affective professional commitment. In addition, statistically significant correlations between the three organizational levels and role conflict, organizational identification, professional commitment, and affective professional commitment also were found.
As expected, the study found that the interpersonal relationship styles of auditors in this study were significantly different from those of the general working population. In addition, the study found statistically significant differences in the frequency of interpersonal styles between levels of auditors. This may indicate that as auditors move up in their firm, they must work out of their natural interpersonal style.
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Gores, Timo [Verfasser], Carsten [Akademischer Betreuer] Homburg, and Michael [Akademischer Betreuer] Overesch. "Three Essays on Behavioral Aspects in Accounting and Economics / Timo Gores. Gutachter: Carsten Homburg ; Michael Overesch." Köln : Universitäts- und Stadtbibliothek Köln, 2015. http://d-nb.info/107424320X/34.
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Zhang, Yinglei. "Net operating assets as a predictor for future stock returns an industry analysis /." Connect to this title online, 2005. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1116992225.
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Thesis (Ph. D.)--Ohio State University, 2005.Title from first page of PDF file. Document formatted into pages; contains xi, 119 p.; also includes graphics (some col.) Includes bibliographical references (p. 112-119). Available online via OhioLINK's ETD Center
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Schenk, Ulrich. "Konzernrechnungswesen und Verhaltenssteuerung : Ebenen der Integration von internem und externem Konzernrechnungswesen /." Aachen : Shaker, 2003. http://www.gbv.de/dms/zbw/375986219.pdf.
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Nguyen, Nhat (Nate) Q. "The impact of psychological biases on accounting choices: from evidence of managerial sentiment and asymmetric timely loss recognition." Diss., University of Iowa, 2019. https://ir.uiowa.edu/etd/6999.
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Psychological biases in the form of sentiment can affect various economic decisions including accounting choices. Broadly defined, the term sentiment refers to unjustified beliefs about the future cash flow prospects of the firm (Baker and Wurgler 2006). Asymmetric timely loss recognition (ATLR) is particularly prone to managerial sentiment because the decision to recognize economic gains and losses is based, in part, on managers’ beliefs about the likelihood of future economic events affecting the firms. In this study, I examine the effect of psychological biases about future performance on current accounting choices via the effect of market-level managerial sentiment on ATLR. I find that ATLR decreases with managerial sentiment and that periods of high managerial sentiment are associated with lower concurrent write-offs but higher subsequent write-offs. This study enhances the implications of sentiment on firms’ accounting choices by identifying a time-varying macroeconomic determinant of ATLR that is based on psychological biases about future performance.
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Posadzy, Kinga. "Social and Economic Factors in Decision Making under Uncertainty : Five Essays in Behavioral Economics." Doctoral thesis, Linköpings universitet, Nationalekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-143035.
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The objective of this thesis is to improve the understanding of human behavior that goes beyond monetary rewards. In particular, it investigates social influences in individual’s decision making in situations that involve coordination, competition, and deciding for others. Further, it compares how monetary and social outcomes are perceived. The common theme of all studies is uncertainty. The first four essays study individual decisions that have uncertain consequences, be it due to the actions of others or chance. The last essay, in turn, uses the advances in research on decision making under uncertainty to predict behavior in riskless choices. The first essay, Fairness Versus Efficiency: How Procedural Fairness Concerns Affect Coordination, investigates whether preferences for fair rules undermine the efficiency of coordination mechanisms that put some individuals at a disadvantage. The results from a laboratory experiment show that the existence of coordination mechanisms, such as action recommendations, increases efficiency, even if one party is strongly disadvantaged by the mechanism. Further, it is demonstrated that while individuals’ behavior does not depend on the fairness of the coordination mechanism, their beliefs about people’s behavior do. The second essay, Dishonesty and Competition. Evidence from a stiff competition environment, explores whether and how the possibility to behave dishonestly affects the willingness to compete and who the winner is in a competition between similarly skilled individuals. We do not find differences in competition entry between competitions in which dishonesty is possible and in which it is not. However, we find that due to the heterogeneity in propensity to behave dishonestly, around 20% of winners are not the best-performing individuals. This implies that the efficient allocation of resources cannot be ensured in a stiff competition in which behavior is unmonitored. The third essay, Tracing Risky Decision Making for Oneself and Others: The Role of Intuition and Deliberation, explores how individuals make choices under risk for themselves and on behalf of other people. The findings demonstrate that while there are no differences in preferences for taking risks when deciding for oneself and for others, individuals have greater decision error when choosing for other individuals. The differences in the decision error can be partly attributed to the differences in information processing; individuals employ more deliberative cognitive processing when deciding for themselves than when deciding for others. Conducting more information processing when deciding for others is related to the reduction in decision error. The fourth essay, The Effect of Decision Fatigue on Surgeons’ Clinical Decision Making, investigates how mental depletion, caused by a long session of decision making, affects surgeon’s decision to operate. Exploiting a natural experiment, we find that surgeons are less likely to schedule an operation for patients who have appointment late during the work shift than for patients who have appointment at the beginning of the work shift. Understanding how the quality of medical decisions depends on when the patient is seen is important for achieving both efficiency and fairness in health care, where long shifts are popular. The fifth essay, Preferences for Outcome Editing in Monetary and Social Contexts, compares whether individuals use the same rules for mental representation of monetary outcomes (e.g., purchases, expenses) as for social outcomes (e.g., having nice time with friends). Outcome editing is an operation in mental accounting that determines whether individuals prefer to first combine multiple outcomes before their evaluation (integration) or evaluate each outcome separately (segregation). I find that the majority of individuals express different preferences for outcome editing in the monetary context than in the social context. Further, while the results on the editing of monetary outcomes are consistent with theoretical predictions, no existing model can explain the editing of social outcomes.
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Cheng, Xu. "Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior." Scholar Commons, 2017. http://scholarcommons.usf.edu/etd/6691.
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This study adopts the theory of planned behavior to understand and influence auditors’ knowledge-sharing behavior. Ajzen (1991) indicates that persuasive communications, such as belief-targeted messages, can be used as behavioral interventions to alter intentions and behaviors. Thus, this study develops and evaluates the effectiveness of behavioral interventions (belief-targeted messages) in encouraging auditors’ knowledge-sharing behavior. This study uses a 2×2 between-participants design. Arguments targeting behavioral beliefs and arguments targeting normative beliefs are manipulated. Consistent with expectations, the results of this study were that (1) auditors exposed to an intervention share more knowledge, compared to auditors not exposed to any interventions; (2) auditors share the most knowledge when exposed to an intervention that includes arguments targeting both behavioral and normative beliefs; (3) the effects of behavioral interventions on knowledge-sharing intention are mediated by auditors’ attitudes and perceived norms related to knowledge sharing; and (4) the influences of attitude and perceived norms on knowledge-sharing behavior are mediated by the intention to share knowledge. The findings of this study have implications for literature and practice. It extends the theory of planned behavior to the auditing setting and examines auditors’ knowledge-sharing behavior with the firm’s knowledge management systems (KMS). Knowledge sharing with the firm’s KMS could potentially mitigate knowledge loss for public accounting firms. The findings of this study provide guidelines to firms regarding how they can encourage knowledge sharing among auditors.
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McGowan, Annie Smith. "An Investigation of the Behavioral Implications of Adopting Activity-based Cost Management Systems : An Exploratory Study." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279168/.
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Persson, Julia, and Alva Öberg. "Unga investerares beslutsfattande vid en ekonomisk kris : En deskriptiv kvantitativ studie." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-79279.
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In december 2019, the first cases of covid-19 were reported in Wuhan, China. Since then, the virus has spread rapidly around the world. In order to try to stop the spread of the virus, isolation has become actual. Except affecting the public health, the virus has caused deep traces in the global economy. A clear stock market fall on the Swedish stock exchange could be observed in February-March 2020. The financial crisis that has arisen is the first crisis many of the young investors, of the age 18–30 years old have to manage. Due to the economic crisis that has arisen, this study aimed to describe young investors' decision-making in the financial market during the period 1 January 2020 to 5 May 2020. The research question goes as follows: What factors influence young investors' decision-making in the financial market during an economic crisis? The study was conducted on the basis of the Theory of Behavioral Finance. This theory assumes that the individual's decision-making in the financial market is largely influenced by emotions and other psychological factors. Furthermore, the theory is based on a number of different assumptions about human psychological and behavioral phenomena that influence investment decisions. The procedure for conducting the study was to make a descriptive quantitative study. This meant that a questionnaire was passed on to young investors and that the answers were then compiled in diagrams and tables. The results indicated that the factors overconfidence, representativeness bias and anchoring bias seemed most likely to describe young investors' decision-making in the financial market during an economic crisis. At the same time, a reasonable interpretation seemed to be that herding behavior and risk and loss aversion cannot describe the young investors' decision-making to a large extent. The importance of mental accounting could not be determined in this context, as the answers received provided an incomplete basis for deciding this. To be able to draw conclusions about the role of mental accounting in decision-making, several issues that dealt with this would have been useful. One suggestion for continued research is to study other factors that may underlie young investors' decision-making during an economic crisis.
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Scheinert, Tobias. "Managerial optimism and corporate financial policies." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2014. http://dx.doi.org/10.18452/17068.
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Diese Dissertation besteht aus drei Essays, welche empirisch den Einfluss von Manager-Optimismus auf verschiedene unternehmenspolitische Entscheidungen untersuchen. Der Ausdruck Manager-Optimismus wird hierbei verwendet um Agenten (Manager) zu beschreiben, die im Interesse der Prinzipale (Aktionäre) zu handeln glauben, aber tatsächlich ins Positive verzerrte Vorstellungen über ihre eigenen Fähigkeiten und somit über die zukünftige Performance ihrer Firmen haben. Das erste Papier untersucht den Einfluss von Manager-Optimismus auf Ausstattungsmerkmale von Fremdkapitalverträgen. Konsistent mit nach oben verzerrten Erwartungen über die zukünftigen Cash Flows ihrer Firmen zeigt sich, dass Firmen mit übermäßig optimistischen Managern häufiger Performance abhängige Verträge nutzen und zugleich eine schlechtere Performance nach Aufnahme des Fremdkapitals aufweisen als solche mit rationalen Managern. Der zweite Artikel untersucht unternehmerisches Risikomanagement. Es stellt sich heraus, dass Firmen mit optimistischen Managern signifikant weniger wahrscheinlich Finanzderivate zur Absicherung ihrer Fremdwährungsrisiken nutzen als solche mit rationalen Managern. Dieses Verhalten ist mit einer Unterschätzung von Insolvenzkosten bzw. Kosten einer finanziellen Notlage konsistent. Der dritte Teil der Arbeit untersucht empirisch das Verhältnis zwischen Manager-Optimismus und der Nutzung von großen Abschreibungen im Rahmen von CEO-Wechseln. Nach dem Abgang von CEOs kann man häufig beobachten, dass deren Nachfolger ein so genanntes big bath accounting durchführen. Hierbei werden durch Abschreibungen Verluste dem Vorgänger zugeschrieben und Verdienste für zukünftige Performanceverbesserungen für sich beansprucht. In Übereinstimmung mit den verzerrten Erwartungen über zukünftige Cash Flows ihrer Firmen zeigt sich, dass Unternehmen, welche einen optimistischen Manager einstellen, weniger wahrscheinlich ein solches earnings bath durchführen, als Firmen, die rationale Manager einstellen.This thesis consists of three essays that empirically investigate to what extent managerial optimism affects corporate financial policy decisions. The term managerial optimism is used to describe agents (managers), who believe to act in the principals’ (shareholders’) best interest but in fact have upwardly biased views about their own abilities and consequently about the performance of their firms. The first paper investigates the impact of managerial optimism on debt contract design. Consistent with their upwardly biased view on their firm’s future cash flow, we find that firms with overly optimistic managers are more likely to choose performance sensitive debt (PSD) contracts and show worse post issue performance than firms with rational managers. The second paper analyzes corporate risk management. We find that firms with overly optimistic managers are significantly less likely to use financial derivatives to hedge their currency exposures than those with rational managers. This behavior is consistent with an underestimation of bankruptcy or financial distress costs by overly optimistic managers. The third paper empirically tests the relationship between managerial optimism and the use of large write-offs following CEO turnover. Subsequent to CEO turnover, it is often observed that incoming CEOs engage in this so called big bath accounting. Losses incurred during the big bath are attributed to the predecessors and the incoming CEOs take credit for future performance improvements. Consistent with their upwardly biased expectations concerning future firm cash flow, we find that firms hiring optimistic managers are less likely to experience an earnings bath in the year of the turnover than those hiring their rational counterparts.
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Leite, Rodrigo de Oliveira. "An essay on impression management: three randomized experiments with financial analysts." reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/15136.
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This thesis aims to explore the concept of impression management from the financial analysts’ point of view. Impression management is the definition of the act of an agent manipulating an impression that another person have of this agent, in the context of this thesis it happens when a company make graphics to disclosure financial-accounting information in order to manipulate the market’s perception of their performance. Three types of impression management were analyzed: presentation enhancement (color manipulation), measurement distortion (scale manipulation) and selectivity (the disclosure of positive information only). While presentation enhancement improved only the most impulsive financial analysts’ perception of firm’s performance, the measurement distortion improved the perception of performance for both groups of financial analysts (impulsive and reflective). Finally, selectivity improved the financial analysts’ perception of firm’s performance for both groups (impulsive and reflective), although impulsive financial analysts assigned lower ratings when compared to their reflective peers, on average, to a hypothetical company.
Esta dissertação tem como alvo explorar o impression management (gerenciamento de impressão) do ponto de vista dos analistas financeiros. O gerenciamento de impressão acontece quando alguém tenta manipular a impressão de terceiros quanto à sua pessoa, no âmbito desta dissertação ele acontece quando uma empresa manipula gráficos com informações financeirocontábeis para manipular a impressão do mercado quanto à sua performance. Foram analisados três tipos de gerenciamento de impressão: presentation enhancement (manipulação de cores), measurement distortion (manipulação de escalas) e selectivity (divulgação apenas de informações positivas). Enquanto o presentation enhancement melhorou a percepção de performance apenas para os analistas financeiros mais impulsivos, o measurement distortion melhorou a percepção de performance para ambos os grupos de analistas (impulsivos e reflexivos). E, por fim, selectivity melhorou a percepção de performance para ambos os grupos de analistas (impulsivos e reflexivos), porém analistas impulsivos deram menores ratings em média do que os reflexivos para a empresa hipotética deste estudo.
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Giaccheri, Daniel. "A influência das informações contábeis e das finanças comportamentais no mercado acionário." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1418.
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Previous issue date: 2010-06-18The paper focuses on understanding the influence of behavioral finance and accounting information on the Brazilian stock market, as its evolution, main characteristics and applications. The goal is to bring out this new subject, as discussed internationally, but with the impacts in Brazil. Event study models and parametric and nonparametric statistics were used as methodologies in seeking to measure the impact of accounting information disclosed; specifically earnings per share (EPS) reported quarterly, in the behavior of stock prices. The empirical results show that economic agents may not be represented only by taking into account the neoclassical assumptions of unlimited rationality, maximization of expected utility and risk aversion. This finding demonstrates that the agents make decisions with limited rationality, contrary to the behavior predicted by the Modern Theory of Finance and the Efficient Markets Hypothesis (EMH) and reinforce the importance of behavioral finance. The discussion of this issue is still far from resolved, the studies about it continually grows in the academic circles , however there are already many studies to deepen the integration of these two theoretical lines, modern finance theory and behavioral finance, which at the same time, may be considered controversial and also complementary
O trabalho teve como foco a compreensão da influência das finanças comportamentais e das informações contábeis no mercado acionário brasileiro, tal como sua evolução, principais características e aplicações. O objetivo é trazer à tona esse novo assunto, tão discutido internacionalmente, mas com baixa repercussão no Brasil. O estudo de eventos e modelos estatísticos paramétricos e não paramétricos foram utilizados como metodologia na procura de mensurar o impacto das informações contábeis divulgadas, especificamente o lucro por ação (EPS) divulgado trimestralmente, no comportamento dos preços das ações. Os resultados empíricos evidenciam que os agentes econômicos não podem ser representados apenas levando-se em conta os pressupostos neoclássicos da racionalidade ilimitada, maximização da utilidade esperada e aversão ao risco. Essa constatação demonstra que os agentes decidem com racionalidade limitada, contrariando o comportamento previsto pela Moderna Teoria das Finanças e pela Hipótese dos Mercados Eficientes (HME) e reforçam a importância das finanças comportamentais. A discussão deste tema ainda está longe de ser resolvida, os estudos a seu respeito cresce continuamente no meio acadêmico, no entanto já existem muitos estudos no sentido de se aprofundar na integração dessas duas linhas teóricas, moderna teoria de finanças e finanças comportamentais, as quais ao mesmo tempo, podem se considerar controversas e também complementares
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Sperandeo, Danielle De Santis. "Post-decisional Conflict in Selecting Cancer Treatments: Perception of Information Disclosure may Influence Decisional Conflict, Decisional Regret, and Self-Acceptance in Bereaved Parents of Children with Cancer." Diss., NSUWorks, 2019. https://nsuworks.nova.edu/shss_dcar_etd/135.
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This study aimed to establish a connection, if any, between perceptions of information disclosure about medical treatment and decisional conflict in bereaved parents of children with cancer. Decisional regret was an important theme in this exploration because decisional conflict strongly aligns with the propensity to mentally redo past events, thereby forming counterfactual alternatives to reality. People generate counterfactuals to hypothesize a more favorable outcome subsequent to a negative event or the death of a child as applicable to this study. A secondary objective was to investigate the potential influence of counterfactual processing and regret on the construct of self-acceptance: a phenomenon researchers have rarely studied in the population of interest.
Study participants included parents who lost a child to cancer in the United States after participating in medical treatment prescribed by a licensed oncologist. Cluster and convenience sampling were employed to recruit 92 participants. Quantitative methods were used in obtaining data samples through validated instruments for each independent and dependent variable. The responses collected indicate that a perceived lack of information disclosure about treatment risks and efficacy, yield a positive influence on decisional conflict after the death of a child. Similarly, decisional conflict positively correlates with decisional regret, while the latter negatively correlates with self acceptance in the bereavement process. The research implications call for additional studies that further isolate factors that contribute to decisional conflict. This study advocates for decision making tools and collaborative processes that ensure parents are well informed and involved in making medical decisions from diagnosis through palliative care, if a cure is not possible.
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Weiss, Stephanie. "Internal Controls Possessed by Small Business Owners." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4691.
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On average, a small business could lose $150,000 a year due to employee fraud schemes. For most of the small businesses affected by employee fraud schemes, the average $150,000 loss could be detrimental to the small business, causing the business to close. The purpose of this multiple case study was to explore the internal controls small business owners apply to detect and prevent fraud from occurring in the business. The population for the study consisted of 3 small business owners located in Hartsville, South Carolina who implemented effective internal fraud controls in their business. The conceptual framework guiding the study was the fraud triangle theory. Data were collected and triangulated through semistructured interviews, company internal control policy and procedure documents, the Committee of Sponsoring Organizations of the Treadway Commission internal control framework, and the Small Business Administration internal control good practices. Data were analyzed through coding. There were 3 themes which emerged in relation to addressing the central research question: cash collection, separation of duties, and attentiveness and awareness. The findings could contribute to positive social change by providing best practices for small business owners to mitigate the components of the fraud triangle and subsequently decrease, if not eliminate, fraud from occurring in small businesses.
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RACHERLA, PRADEEP. "FACTORS INFLUENCING CONSUMERS' TRUST PERCEPTIONS OF ONLINE PRODUCT REVIEWS: A STUDY OF THE TOURISM AND HOSPITALITY ONLINE PRODUCT REVIEW SYSTEMS." Diss., Temple University Libraries, 2008. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/14219.
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Business AdministrationPh.D.
Online word-of-mouth (WOM) platforms have been referred to by various terms such as online communities, feedback systems, peer reputation systems, or consumer generated media. Such systems provide a global platform for customers to share their experiences, and also rate service providers. WOM systems are burgeoning on the Internet for products such as music and books (Amazon.com), news (Slashdot.org), consumer electronics (shopping.com), tourism and travel (Tripadvisor.com; Hotels.com), and many other products and services. As with the traditional WOM, numerous studies have shown that these systems have a significant impact on customer decision making process, their satisfaction with goods and services, and the overall value of online economic transactions. In this study, the primary focus were the product review systems (PRS). These review systems are less personal but more ubiquitous platforms for online WOM wherein consumers post reviews about the products/services they have consumed. These reviews are widely accessible to other consumers but are disseminated only when other consumer consult these reviews during the purchasing process. However, there are still numerous problems associated with these systems. Recent studies have shown that there are numerous instances of deceptive information provided by service providers themselves or customers who have been paid by commercial parties. Added to this is the problem of anonymity in a computer mediated environment that adds to the already existing uncertainty for the consumer. Further, each review system consists of hundreds of consumer reviews associated with any given product or service. Given that consumers face these numerous problems, research is yet to examine the factors that drive the consumers develop trust in these reviews, and base their purchasing decisions on the information gleaned from the review systems. The main objective of this study was to explore this interesting phenomenon. To this end, this study applied uncertainty reduction theory and Social identity theory to delineate certain aspects of the online reviews that might have an impact on the consumer's assessment of online product reviews. Based on these theories, it was hypothesized that the informational content of the review and social component of the review (individuals' identity information disclosure and the consumers' perceived similarity with this information) have a significant effect on the consumers' trust in a review and subsequently the purchase intention. Further, based on the elaboration likelihood model, it was also posited that consumers' use of these heuristics is more salient while evaluating high involvement products than low involvement products. To test the hypotheses, the study adopted a quasi-experimental design with 2x2 (2 levels each for information content and social component within-subjects) x 2 (2 involvement modes between-subjects) full factorial design. Based on two levels for each of these factors, four reviews similar to those found in sites such as tripadvisor.com were created. A total of 283 students (153 in high involvement mode and 130 in low involvement mode) evaluated these reviews and assigned trust scores as well purchase intention scores to each review. The data was analyzed using linear mixed models and structural equation modeling. The results showed that both the main effects, information content of the review, and the consumers' perceived social identity with the reviewer contribute to an increased trust in the reviews. The study data did not support the hypothesis that involvement of the activity moderates the above mentioned relationships. Within this, information content was found to be playing an important role in both the involvement modes whereas the social component explained more variance in the trust in the high involvement mode than low involvement mode. Some of the results concur with previous research in both traditional and online WOM. The significance of these results in the extant literature as well their implications for both product review system providers as well tourism and hospitality service providers are discussed in detail.
Temple University--Theses
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Hillerstig, Hanna, and Karin Gustavsson. "Pensionssparande ur ett livscykelperspektiv : En studie om vad som påverkar individens beslut avseende pensionssparande." Thesis, Linköpings universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-149782.
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BAKGRUND: Samtidigt som befolkningen blir äldre läggs ett större ansvar på individen att upprätta ett eget pensionssparande. Det blir således viktigare att påbörja sitt pensionssparande vid en yngre ålder. Det bör därför undersökas hur kognitiva motivationsfaktorer förändras över individens livscykel samt hur det interagerar med viljan och möjligheten att pensionsspara. SYFTE: Syftet med denna studie är att ur ett retroaktivt perspektiv låta individer reflektera över vad som påverkat deras beslut gällande det egna pensionssparandet. Detta med fokus på (a) självkontroll, (b) mental accounting samt (c) undvikande av information och beslut. Studien avser att analysera och värdera dessa kognitiva motivationsfaktorer i en livscykelkontext samt hur de interagerar med möjligheten och viljan för att pensionsspara. GENOMFÖRANDE: Studien har genomförts med ett kvalitativt angreppssätt genom semistrukturerade intervjuer med individer i åldrarna 40-65 år. Respondenterna har ställts inför frågor med fokus på studiens tre huvudfaktorer. Genom frågorna har respondenterna fått reflektera över hur dessa faktorer förändrats över tid och hur de varit kopplat till pensionssparandet. SLUTSATS: Individer tenderar att påverkas av specifika händelser i livet och låter dessa påverka deras pensionssparande. Pensionssparandet är lågt i början av det vuxna livet, när individen studerar och bildar familj, för att sedan öka och nå sin högsta nivå då barnen flyttar hemifrån. Dock finns det en personlighetstyp som har en hög grad av självkontroll genom hela livet och upprättar därmed ett pensionssparande vid ung ålder.BACKGROUND: As people are getting older, the importance of establishing personal retirement savings increases. Therefore, it is more important to begin retirement savings at a younger age. Because of this it needs studying how cognitive motivational factors changes during the life cycle and how they interact with the ability and willingness to save for retirement. AIM: The aim of this thesis is to let individuals reflect on what has affected their decisions regarding retirement savings, in a retroactive perspective. This with a focus on (a) self-control, (b) mental accounting, and (c) information and decision avoidance. The aim of the thesis is to analyze and evaluate these cognitive motivational factors in a life cycle-context, and how they integrate with the ability and willingness to save for the retirement. COMPLETION: The thesis has been conducted using a qualitative approach, through semi-structured interviews with individuals aging from 40-65. The respondents have responded to questions focusing on the thesis’s three main factors. Through these questions, the respondents have reflected on how these factors have changed over time and how they have been connected to retirement savings. CONCLUSION: Individuals tend to be affected by different events in their life and let them affect their retirement savings. Retirement savings are lower in early adult life, when the individual studies and starts a family, and is at its peak when kids move from home. There is also a personality type that has a high level of self-control throughout life and therefore saves for retirement at an early age.
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Kim, Seongsu. "A BAYESIAN EVIDENCE DEFINING SEARCH." The Ohio State University, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=osu1429789001.
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Fragos, Serafeim. "Behavioural modelling in management and accounting information systems." Thesis, Lancaster University, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.483621.
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Jin, Qinglu. "Business cycle, accounting behavior and earnings management /." View abstract or full-text, 2005. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202005%20JIN.
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Murphy, David S. "Las decisiones de los inversionistas a través del lente de la economía del comportamiento." Pontificia Universidad Católica del Perú, 2013. http://repositorio.pucp.edu.pe/index/handle/123456789/114853.
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Traditional economic theory postulates that people are rational. This implies that people make decisions to maximize their utility functions and to do this, that they have fully and correctly evaluated their preferences and limitations. Behavioral economics recognizes that this is not always true, that sometimes information is incomplete. This article is examines some of the effects of behavioral economics (which come largely from cognitive psychology) in decision-making by investors in the stock exchanges.La teoría económica tradicional postula que las personas son racionales. Esto implica que las personas toman decisiones para maximizar sus funciones de utilidad, y que para hacer esto han evaluado de forma completa y correcta sus preferencias y limitaciones. La economía del comportamiento reconoce que esto no es siempre verdad; que a veces no existe suficiente información. En este artículo, examino algunos de los efectos de la economía del comportamiento (que vienen en gran parte de la psicología cognitiva) en la toma de decisiones por los inversionistas en las bolsas de valores.
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Esekow, Jeremy. "An exploratory study of behavioural finance insights in the Small, Medium and Micro-Enterprise creditworthiness assessment process." Doctoral thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10454.
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Financial institutions are often reluctant to lend to smaller entrepreneurs due to perceived information asymmetry and lack of available collateral. At the nascent and new entrepreneurial levels, it is generally more difficult for loan applicants to provide the information required to secure the necessary funds. Inadequate financial information coupled with uninformative credit histories heighten the information opacity thus diminishing the entrepreneur's prospects of securing loan funding. Viable entrepreneurial projects may therefore remain unfunded largely due to uncertainty rather than riskiness. This study therefore highlights the creditworthiness assessment process and seeks to address the information opacity problem by looking to alternative sources of entrepreneurial information that may aid the loan officer.
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Witzky, Marcus. "Three essays on accounting standard setting, corporate governance and investor behavior." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2015. http://dx.doi.org/10.18452/17358.
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Die vorliegende kumulative Doktorarbeit umfasst drei Arbeiten aus dem Bereich der empirischen Rechnungslegungsforschung. Die erste Arbeit untersucht die Rolle persönlicher Eigenschaften von Rechnungslegungsstandardsetzern bei der Entwicklung der Internationalen Rechnungslegungsstandards IFRS. Sie dokumentiert, dass in den IFRS insgesamt ein Rückgang der Bedeutung von Prinzipien gegenüber Regeln sowie ein Anstieg der Bedeutung des beizulegenden Zeitwerts im Zeitablauf zu verzeichnen sind. Zwischen Änderungen von IFRS-Eigenschaften sowie beruflichen und kulturellen Eigenschaften von Mitgliedern des International Accounting Standards Board (IASB) wird ein Zusammenhang festgestellt. Die zweite Arbeit widmet sich Ursachen und Folgen fehlerhafter Finanzberichterstattung im Rahmen des deutschen Systems der Durchsetzung von Rechnungslegungsregeln. Sie findet systematische Unterschiede in der Unternehmensführung von Unternehmen, bei denen fehlerhafte Finanzberichte festgestellt werden, gegenüber einer Kontrollgruppe. Weitere Ergebnisse lassen die Vermutung zu, dass die Aufdeckung fehlerhafter Finanzberichte Verbesserungen in der unternehmensspezifischen Aufsicht über den Rechnungslegungsprozess auslösen könnte. Die dritte Arbeit nutzt umfangreiche Befragungsergebnisse deutscher Privatanleger zur Untersuchung der Ursachen ihres Unternehmensüberwachungsverhaltens. Demnach üben Anleger, die ein geringeres Vertrauen in andere Anspruchsgruppen eines Unternehmens haben, zugleich eine geringere Unternehmensüberwachung aus. Darüber hinaus dokumentiert die Arbeit, dass Vertrauen und Unternehmensüberwachung in einem Zusammenhang mit dem Ausmaß der Teilnahme am Aktienmarkt und dem Bildungshintergrund der Anleger stehen.This cumulative doctoral thesis consists of three papers within the field of empirical financial accounting research. The first paper examines the role of personal characteristics of accounting standard setters in the development of the International Financial Reporting Standards (IFRS). It documents that the full set of IFRS exhibited a decrease in the importance of principles relative to rules and an increase in its fair value orientation over time. Changes in IFRS properties are found to be associated with the professional and cultural background of International Accounting Standards Board (IASB) members. The second paper investigates determinants and consequences of erroneous financial reporting under the German financial reporting enforcement regime. The corporate governance of firms detected with erroneous financial reporting is found to differ systematically from that of control firms. Further results suggest that error detection might trigger improvements in firm-level accounting oversight. The third paper uses large-scale survey evidence from German individual investors to explore the determinants of their monitoring behavior. Investors who are less trusting in their fellow stakeholders are found to engage in less monitoring. Furthermore, trust and monitoring are documented to be associated with the stock market exposure and the educational background of investors.
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Hong, Michelle Chiawei. "Social Accounting and Unethical Behavior: Does Looking Fair Undermine Actually Being Fair?" Diss., Virginia Tech, 2016. http://hdl.handle.net/10919/73676.
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In organizations, it is inevitable that some business activities might seem unfair to subordinates. Social accounts—the explanations managers give their subordinates for those decisions—are known to be a useful tool for managing subordinates’ fairness concerns. Over three decades of research, we learn that social accounts are effectiveness in improving subordinates’ fairness perceptions and reducing their negative reactions. Yet, we have only limited understanding about how social accounts affect the perceptions and behaviors of managers—those who construct and give them. The purpose of this dissertation is to examine the extent to which constructing accounts affects account-givers’ perceptions and behaviors.
Drawing on research in social account and behavioral ethics, a model was developed to test the positive effect of constructing accounts on unethical behavior (direct effect) through moral disengagement and guilt (indirect effect). In respect to account types, it was hypothesized that constructing justifications would lead to higher moral disengagement, less guilt, and more unethical behavior, compared with constructing excuses. Account feedback was hypothesized to moderate the indirect effects of justifications and excuses on unethical behaviors such that account acceptance would strengthen moral disengagement and weaken guilt, and in turn, increase unethical behavior.
Two experimental designed studies were conducted to test these hypotheses. In Study 1, utilizing a sample of 128 management students, constructing accounts was found to have a positive effect on unethical behavior (i.e., nepotism) with guilt but not moral disengagement explaining some of the variances in this relation. In contrast to my hypotheses, constructing excuses was found to increase guilt more than constructing justifications. Using a sample of 136 management students, Study 2 generally replicated the results found in Study 1: constructing accounts was found to increase unethical behavior (i.e., dishonesty) through guilt, with excuses having a greater effect. This dissertation concludes with a discussion on contributions, practical implications, limitations, and the direction for future research on social accounts and behavioral ethics.Ph. D.
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ZHANG, Feng. "An empirical analysis of book-tax reporting difference and tax noncompliance behavior in China." Digital Commons @ Lingnan University, 2005. https://commons.ln.edu.hk/acct_etd/13.
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The traditional accounting system in China was directly linked to the tax assessment. The close linkage between the two sets of reporting rules has substantially weakened, as China promulgated a series of accounting standards and regulations in the late 1990s. As a result, accounting for financial reporting purposes does not have to conform to accounting for tax reporting purposes. This divergence between the two measures of income will inevitably cause accounting book income to differ from taxable income. This is because the more the excess of book income over taxable income, the more the magnitude of tax audit adjustments. Mills (1998) suggests that book tax difference is an indicator of a firm’s tax noncompliance. This implies that additional tax-related costs may arise when accounting book income is higher than taxable income, and these costs may have an impact on the tradeoff between tax incentives and financial reporting incentives.
Based on data from the Chinese stock market, this study tests empirically whether book tax differences due to the tradeoff between tax and non-tax cost results in tax audit adjustments. I hypothesize that the magnitude of tax noncompliance increases as book tax differences increase, and this relationship is stronger after the departure of financial reporting from tax rules in China. The results provide evidence in support of the hypothesis. This study extends prior research and contributes to the understanding of tax and non-tax tradeoffs in a different context. The results have rich implications for corporate managers and policymakers in other developing countries experiencing a similar transition from a tax-based accounting system to a system that gives corporate managers considerable discretion over the choice of accounting methods. One implication is that although book tax delinking may improve the usefulness of financial reports, it could weaken the perceived equity of the tax system and increase corporate tax avoidance behavior. Therefore, when setting accounting standards, policy makers should not only look at the impact of information relevance on the capital market, but also consider the consequence of these standards on government revenue.
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AN, Yang. "How do institutions affect auditor reporting behavior? empirical evidence from China." Digital Commons @ Lingnan University, 2007. https://commons.ln.edu.hk/acct_etd/7.
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It is well documented in cross-country research that institutions, both economic and political, affect the reporting behavior of auditors and audit services. These findings are based on the assumption that institutions vary across countries but are more homogeneous within a country. However, cross-country research suffers from the problems of country-specific cultures, accounting rules, and regulations, and can be criticized for the use of small sample sizes, potential endogeneity, and the correlation of omitted variables. This study overcomes these problems by engaging in within-country research. Specifically, this study examines how variations in the institutional environment within China affect auditor reporting behavior. Since the initiation of the open door policy in the early 1980s, China’s institutional environment has, from both the economic and political perspectives, undergone different development stages that have moved east to west across the provinces. This thesis takes advantage of these special institutional characteristics in China to test the influence of institutions on auditor reporting behavior within a single country.
Based on the NERI Index (2001) of Marketization (NIM) (Fan and Wang, 2003), I classify China’s 30 provinces into “good” and “poor” institutional regions. In poor regions, the local economy is more influenced by local governments, and suffers from an underdeveloped credit market and a poorer legal environment. Taking into account the close relationship between local governments and local government-owned companies, the absolute power of resource allocation by governments, and the low litigation risk, I hypothesize that auditors in poor institutional regions tend to be lenient to local government-owned companies by issuing them with more unqualified initial and subsequent audit opinions.
I collected 8,039 firm-year observations from the Chinese stock market, the results from which provide evidence to support the hypotheses. This study extends the previous research of Chan, Lin and Mo (2006) by revealing that the lenient reporting behavior of local auditors toward local government-owned companies is more prevalent in regions with a poor institutional environment. The findings of this thesis have rich implications for policy-makers and regulators in China. One implication is that institutional improvement is a key factor in the creation of a quality audit profession, even when uniform national auditing regulations have been established.
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Richmond, Kelly Ann. "Ethical Reasoning, Machiavellian Behavior, and Gender: The Impact on Accounting Students' Ethical Decision Making." Diss., Virginia Tech, 2001. http://hdl.handle.net/10919/27235.
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This research is designed to gain an understanding of how accounting students respond to realistic, business ethical dilemmas. Prior research suggests that accounting students exhibit lower levels of ethical reasoning compared to other business and non-business majors. This study uses the Defining Issues Test, Version 2 (Rest, et al., 1999) to measure accounting studentsâ ethical reasoning processes. The Mach IV scale (Christie and Geis, 1970) is used to measure moral behavior. Eight ethical vignettes adapted from prior ethics studies represent realistic, business ethical scenarios.
A total of sixty-eight undergraduate accounting students are used to examine three hypotheses. Literature suggests that individuals with lower ethical reasoning levels are more likely to agree with unethical behavior. Therefore, hypothesis one investigates the relationship between ethical reasoning and ethical decision making. Literature also suggests that individuals agreeing with Machiavellian statements are more likely to agree with questionable activities. Hypothesis two investigates the relationship between Machiavellian behavior and ethical decision making. Prior gender literature suggests that gender influences ethical decision making, with females being more ethical than males. Therefore, hypothesis three examines whether female accounting students agree less with questionable activities compared to males.
Results indicate that ethical reasoning is significantly correlated with studentsâ ethical ratings on the business vignettes. Similarly, Machiavellian behavior is significantly correlated with studentsâ ethical ratings. Consistent with prior gender literature, females agree less with questionable activities compared to male accounting students.Ph. D.
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Hanel, Vanessa K., and University of Lethbridge Faculty of Management. "Socially conscious consumer behaviour : the role of ethical self-identity in the use of mental accounting / Vanessa K. Hanel." Thesis, Lethbridge, Alta. : University of Lethbridge, Faculty of Management, 2010, 2010. http://hdl.handle.net/10133/2598.
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Consumers are becoming more socially conscious in their purchasing behaviours (Freestone & McGoldrick, 2008), and for some it is becoming a more salient aspect of buying criteria (Memery et al., 2005). Individuals‟ conceptions of themselves can influence behaviour (Aquino et al., 2009). An on-line experiment demonstrated the importance of consumers' ethical self-identity (ESI) in the mental processing of socially conscious consumer decisions. Findings reveal not only how individuals process decisions, but how they react to external stimuli. This study categorizes consumers into three levels of ESI, and shows differences and similarities between them. Individuals who feel an ethical orientation is part of their core self-identity were more inclined to mentally consult upon their previous behaviours when considering their current choice. Additional findings indicate that an assimilation effect took place; priming the environment led to more environmental purchase intentions (Herr, 1989). This study provides important insight into socially conscious consumer behaviour.viii, 102 leaves ; 29 cm
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Gediehn, Oliver. "Management accounting practice and strategic behavior : on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientation." Wiesbaden Gabler, 2010. http://bvbr.bib-bvb.de:8991/F?func=service&docl̲ibrary=BVB01&docn̲umber=020217879&linen̲umber=0001&funcc̲ode=DBR̲ECORDS&servicet̲ype=MEDIA.
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Gediehn, Oliver. "Management accounting practice and strategic behavior on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientation." Wiesbaden Gabler, 2008. http://d-nb.info/99213613X/04.
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Alberto, Gabriel Santos. "Evidências da influência dos tipos psicológicos no comportamento dos tomadores de decisões financeiras." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/1113.
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Previous issue date: 2014-09-24The aim of this study was to investigate the relationship between the theory of psychological types and the decision-making, focusing on behavioral biases, anchoring, overconfidence, representativeness, mental accounting and loss aversion. A questionnaire was developed and 319 valid responses were obtained. We used descriptive statistics, parametric and nonparametric tests, and structural equation modeling, using IBM SPSS Statistics and AMOS. The results show that decision-making is influenced by the dimension extraversion-introversion, sensation-intuition, thinking-feeling, judgment-perception, gender, education, income and age. The extraversion-introversion dimension influence on the anchoring and loss aversion bias, sensation-intuition on the representativeness bias; thinking-feeling on the overconfidence, representativeness and loss aversion bias; judgment-perception on the overconfidence, representativeness, mental accounting and loss aversion bias; gender on the anchoring, overconfidence, representativeness, mental accounting and loss aversion bias; education on the overconfidence, representativeness and loss aversion bias; income on the anchoring, overconfidence, representativeness, mental accounting and loss aversion bias, and age on the anchoring, overconfidence, representativeness and mental accounting bias. This work contributes adding new evidence that behavior of decision makers is influenced by psychological types and therefore bias is possible to be mitigated
O objetivo do trabalho foi verificar a relação entre a teoria dos tipos psicológicos e as decisões dos indivíduos, sob a luz dos vieses comportamentais, ancoragem, excesso de confiança, representatividade, contabilidade mental e aversão a perdas. Foi elaborado um questionário e foram obtidas 319 respostas válidas. Utilizou-se de análises descritivas, teste paramétrico, não paramétrico e modelagem de equações estruturais, utilizando o IBM SPSS Statistics e o AMOS. Os resultados mostram que as tomadas de decisões são influenciadas pela dimensão extroversão-introversão, sensação-intuição, pensamento-sentimento, julgamento-percepção, gênero, escolaridade, renda e idade. A dimensão extroversão-introversão influencia no viés ancoragem e aversão a perdas; a sensação-intuição no viés representatividade, o pensamento-sentimento no viés excesso de confiança, representatividade e aversão a perdas; o julgamento-percepção no viés excesso de confiança, representatividade, contabilidade mental e aversão a perdas; o gênero no viés ancoragem, excesso de confiança, representatividade, contabilidade mental e aversão a perdas; a escolaridade com o viés excesso de confiança, representatividade e aversão a perdas; a renda com o viés ancoragem, excesso de confiança, representatividade, contabilidade mental e aversão a perdas, e a idade com o viés ancoragem, excesso de confiança, representatividade e contabilidade mental. O presente trabalho contribui agregando novas evidências da influência dos tipos psicológicos no comportamento dos tomadores de decisão, que certos tipos psicológicos estão mais propensos a certos vieses comportamentais, e, assim sendo, há possibilidade de mitigar os vieses, seja na esfera corporativa ou governamental
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Stocks, Morris H., and Martha M. Pointer. "An Examination of the Impact of Alternative Accounting Procedures on Risk-Taking Behavior: A Test of Prospect Theory." Digital Commons @ East Tennessee State University, 2009. https://dc.etsu.edu/etsu-works/2988.
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Many business decisions which use accounting information are made under conditions of uncertainty and are biased, in part, on relative gains and losses. Therefore, accounting settings appear to be a particularily appropriate setting to test the predictions of prospect theory. To date, little accounting research has been conducted which has used prospect theory as its theoretical foundation. Using a discount period decision under risk, practicing accountants were asked to indicated he likelihood of making an inventory payment. The results of the study provide limited support fo prospect theory propositions. It also is interesting that the perceptions of and ethical conflict by subjects significantly impacts the likelihood assessments made by the subjects.
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Ewers, Robin B. "Enterprise Risk Management in Responsible Financial Reporting." Thesis, Walden University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10637579.
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Despite regulatory guidelines, unreliable financial reporting exists in organizations, creating undue financial risk-harm for their stakeholders. Normal accident theory (NAT) identifies factors in highly complex integrated systems that can have unexpected, undetected, and uncorrected system failures. High-reliability organization (HRO) theory constructs promote reliability in complex, integrated systems prone to NAT factors. Enterprise risk management (ERM) integrates NAT factors and HRO constructs under a holistic framework to achieve organizational goals and mitigate the potential for stakeholder risk-harm. Literature on how HRO constructs promote ERM in responsible integrated financial systems has been limited. The purpose of this qualitative, grounded theory study was to use HRO constructs to identify and define the psychological factors involved in the effective ERM of responsible organizational financial reporting. Standardized, open-ended interviews were used to collect inductive data from a purposeful sample of 13 reporting agents stratifying different positions in organizations that have maintained consistent operational success while attenuating stakeholder risk-harm. The data were interpreted via transcription, and subsequent iterative open, axial, and narrative coding. Results showed that elements of culture and leadership found in the HRO construct of disaster foresightedness and mitigation fostered an internal environment of successful enterprise reporting risk management to ethically achieve organizational goals and abate third-party stakeholder risk-harm. The findings will contribute to positive social change by suggesting an approach for organizations to optimize strategic objectives while minimizing stakeholders’ financial risk-harm.
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Perchoux, Camille. "Accounting for residential and non-residential environments to measure contextual effects on health behavior : the case of recreational walking behavior." Thesis, Paris 6, 2015. http://www.theses.fr/2015PA066593/document.
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Les études portant sur les effets de l'environnement sur la santé ont essentiellement examiné les effets de l'environnement résidentiel. Cette approche a été critiquée pour son absence de prise en compte des environnements géographiques de vie non-résidentiels. L'objectif général de cette thèse est d'évaluer si la prise en compte des lieux d'activité dans lesquels les individus se déplacent et sont régulièrement exposés permet de mieux estimer l'impact de l'environnement sur la pratique de la marche récréative. Trois études transversales ont été conduites sur la seconde vague de la Cohorte RECORD. La première étude a permis d'identifier une typologie des comportements de mobilité individuels et les déterminants sociodémographiques de ces mobilités. Les résultats de la deuxième étude montrent que l'exposition à des caractéristiques environnementales facilitant la marche diffère entre le quartier de résidence, le quartier résidentiel perçu, et l'espace d'activité. L'erreur de mesure liée à la seule prise en compte de mesures d'exposition résidentielle varie en fonction des groupes socio-économiques et des degrés d'urbanisation de la résidence dans la région Île-de-France. Dans la troisième étude, une densité de destinations élevée, la présence de lacs ou de voies d'eau et un niveau d'éducation élevé du quartier sont associés à une augmentation de la pratique de la marche récréative. Cette thèse souligne l'importance de prendre en compte les environnements géographiques de vie résidentiels et non-résidentiels pour mieux approximer l'exposition environnementale réelle, et évaluer les effets de l'environnement sur les comportements de santéPrevious studies on place effect on health focused on the residential neighborhood. This approach was criticized for not considering non-residential geographic life environments. The overarching aim of this dissertation is to estimate whether accounting for people’s network of activity places and their resulting exposure allows improving the understanding of environmental influences on recreational walking behavior. Three cross sectional studies were conducted on the second wave of the RECORD Cohort Study. In the first study, I identified a typology of individuals’ patterns of mobility and related socio-demographic correlates. Results from the second study provide evidence that exposure to environmental characteristics supportive to walking highly differs between the residential neighborhood, the perceived residential neighborhood and the activity space. The measurement error resulting from the sole use of residential measures of exposure varies among SES groups and among categories of the degree of urbanicity of the residence. In the third empirical study a high density of destinations, the presence of a lake or waterway, and a high neighborhood education are associated with recreational walking. This dissertation strengthen the conceptual grounds and empirical evidence that accounting for both residential and non-residential geographical environments individual get exposed is required to better proxy the true environmental exposure, and to estimate environmental influences on health behaviors
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Kelly, Benjamin. "Sunk cost accounting and entrapment in corporate acquisitions and financial markets : an experimental analysis." Thesis, St Andrews, 2008. http://hdl.handle.net/10023/427.
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Rickett, Laura K. "An Analysis of the Effect of Information Activism on Capital Markets: Investor Behavior and Divergent Market Conditions." Kent State University / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=kent1310356084.
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Calegari, Michael Joseph. "The impact of capital gains taxation on asset prices, realization behavior, and trading volume." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/290594.
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The lock-in effect discourages investors from switching investments in a portfolio that is no longer optimal. It is possible, however, that the negative impact of the lock-in effect on gain realizations can be offset by the positive impact of capital gains taxes on the demand for risky assets when losses are not subject to special restrictions. While previous studies have examined the impact of the lock-in effect of current capital gains taxes on realization behavior (e.g., Feldstein, Slemrod, and Yitzhaki, 1980; Burman and Randolph, 1994) and the impact of the variance-reduction effect of future capital gains taxes on the demand for risky assets (e.g., Mossin, 1968; Stiglitz, 1969), there is little extant research that analyzes the impact of both current and future capital gains taxes on portfolio composition. This dissertation examines the impact of capital gains taxation on individual investor behavior in a proportional income tax regime. I study this problem using two different approaches. First, I develop a single period general equilibrium model to derive propositions regarding the impact of capital gains taxation on portfolio diversification. Second, I examine the impact of capital gains taxation in a multiperiod experimental asset market similar to the "bubbles" markets described in Smith, Suchanek, and Williams (1988). The experimental results show that realization behavior in markets with constant rate capital gains taxation are not significantly different than that in tax-free markets. Moreover, both analytical and experimental results indicate that capital gains taxation has a significant impact on prices and realization behavior when the tax rate on current capital gains is different than the expected tax rate on future capital gains. These results are consistent with evidence presented in Burman and Randolph (1994) which suggest that the inverse relationship between gain realizations and the capital gains tax rate is driven by temporary differences between current and future tax rates rather than the permanent level of the capital gains tax rate.
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Stocks, Morris H., and Martha M. Pointer. "An Examination of the Impact of Alternative Accounting Procedures on Risk-Taking Behavior: A Test of Prospect Theory." Digital Commons @ East Tennessee State University, 2008. https://dc.etsu.edu/etsu-works/3041.
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Hays, Jerry B. "An Investigation of Management Accountants Intention to Report Fraudulent Accounting Activity: Applying the Theory of Planned Behavior." NSUWorks, 2013. http://nsuworks.nova.edu/hsbe_etd/40.
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The perpetration of accounting fraud still remains a prevalent and significantly costly issue in today's business world. The names Enron, WorldCom, HealthSouth, and Madoff are still all too recent reminders of the devastating cost of financial statement fraud. Management accountants, as preparers of these statements, are in the best position to detect such fraud. Yet there exists no current measurement instrument or methodology designed to measure a management accountant's intention to report fraud. The primary purpose of this study was to investigate the beliefs, concepts, and antecedents that provide the motivation to, or the deterrent from, the reporting of fraudulent accounting activity when witnessed by professional management accountants, and develop an instrument that might measure that motivation.
The theoretical basis that framed this research was the Theory of Planned Behavior which provides for an analysis of a participant's attitude, subjective norm, and perceived behavioral control in the development of the intention to perform a specific behavior. The population studied was the U.S. membership of the Institute of Management Accountants, and grant assistance and support was provided by the Institute's Research Foundation. The sample from this population formed a very appropriate representation of experienced, professional management accountants.
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No previous research involving this population with the application of the Theory of Planned Behavior and the investigation of the reporting of fraudulent accounting activity had been conducted. Therefore, there were no existing survey instruments that could be applied. The development of an original survey questionnaire to specifically address this research was required.
The distribution of this survey questionnaire resulted in 285 complete and usable responses. These responses measured the strength of the participant's positive or negative beliefs concerning the antecedents related to the three exogenous constructs of the Theory of Planned Behavior - attitude, subjective norm, and perceived behavioral control, and the endogenous construct of intention.
Structural Equation Modeling (SEM) with measured variables was chosen as the methodology for the analysis of the results measured in the survey responses. Confirmatory Factor Analysis was applied to each construct individually, and construct items were modified to obtain the most reasonable model fit, validity, and reliability. Items were combined into composites to represent the constructs of interest in the theory, as measured by the survey. The relations among the constructs of the Theory of Planned Behavior were then specified using these composites in an SEM model.
The results of the data and the findings of the SEM model indicated that professional management accountants form a strong positive intention to report the witnessing of accounting fraud. The positive beliefs that formed the exogenous variables that showed statistically significant effects on the endogenous variable of the formation of a positive intention to report fraudulent accounting activity were: support of the system of internal control, prevention of financial loss, retention of the integrity and ethical values of the profession, perceived support of significant others, and limited impediment due to fear of retaliation. A surprising result was that 32% of all respondents indicated a lack of easy/any access to an anonymous fraud reporting hotline, which is an issue for further research.
This study provides additional insight into the concepts, beliefs, and antecedents that form a professional management accountant's intention to report fraudulent accounting activity. The study also presents the basis of a preliminary instrument for the measurement of the intention of management accountants to report fraudulent accounting activity. Further research is suggested for the identification of additional concepts, antecedents, and beliefs related to fraud reporting and for the development of an even more effective measurement instrument.
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Witzky, Marcus [Verfasser], Joachim [Akademischer Betreuer] Gassen, and Ralf [Akademischer Betreuer] Maiterth. "Three essays on accounting standard setting, corporate governance and investor behavior / Marcus Witzky. Gutachter: Joachim Gassen ; Ralf Maiterth." Berlin : Humboldt Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2015. http://d-nb.info/1079585362/34.
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Wall, Joseph. "Disempowering the "Robin Hood" fraudster: empathetic pathways weaken regulators and enable fraudulent behavior - A framework for redesigning controls." Case Western Reserve University School of Graduate Studies / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=case1427741935.
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Guilding, Christopher J. "Valuing and managing brands : an internal accounting perspective : an empirical investigation of attitudes to internal brand valuation and organisational and behavioural implications associated with the way that the internal brand management accounting system is operated." Thesis, University of Bradford, 1991. http://hdl.handle.net/10454/3842.
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This thesis is concerned with accounting for the brand management function. Two distinct perspectives are taken: the first derives from aspects of organisational and behavioural accounting research, and the second concerns organisational implications of brand valuation. Both perspectives were initially approached by means of exploratory interviews and a literature review. Hypotheses pertaining to the first perspective were analysed via survey data collected in nine strongly-branded, fast-moving consumer goods (FMCG) companies. Propositions concerned with the implications of brand valuation were developed and used as the basis for measuring attitudes to brand valuation. A questionnaire concerned with brand valuation attitudes was administered to senior-ranking officials in strongly-branded, FMCG companies. The final methodological phase, for both perspectives, involved a case study conducted in a strongly-branded, FMCG company. Significant findings arising from this study include: 1) Managers who see their company as being short-termist, hold more positive attitudes to brand valuation. 2) Marketing-orientated managers are more favourably disposed to brand valuation than accounting-orientated managers. 3) Organisational benefits arising from brand valuation are more strategically, than operationally, orientated. 4) Brand manager budget participation is significantly negatively-related to job-related tension, and positivelyrelated to trust in superior and attitude to reliance on accounting performance measures. 5) Budget participation is more effective in reducing jobrelated tension in situations of high, compared to low, task uncertainty situations. 6) Reliance on a brand manager's accounting performance is positively related to brand manager performance and motivation, and negatively associated with job-related tension.
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Chen, Janice Yun-Sheng. "Implications of Sticky Cost Behavior for Earnings Surprise and Market Reaction." Diss., Temple University Libraries, 2013. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/216566.
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Business Administration/AccountingPh.D.
This dissertation examines the cost behavior model implicit in analysts' and investors' decisions. Even though a cost behavior model that recognizes fixed and variable costs and cost stickiness can provide more accurate earnings forecasts, analysts and investors cannot fully capture sticky cost information. Since analysts are not fully aware of the correct cost behavior model, earnings surprises can be largely explained by a cost model that recognizes sticky stickiness. Similarly, investors' under-reaction to sticky cost information relates to post-earnings announcement drifts. As a result, positive abnormal returns can be earned by a trading strategy that takes advantage of investors' lower awareness of sticky cost information.
Temple University--Theses
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Wu, Ming Ni, and 吳明霓. "The influence of an accounting education on behavioral model-the positive research for costing concept." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/08873519988111317130.
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Piercey, Melvin David. "Somewhat possible or substantial doubt documentation requirements, persuasion tactics, and linguistic (vs. numerical) audit risk assessments /." 2006. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3242960.
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Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2006.Source: Dissertation Abstracts International, Volume: 67-11, Section: A, page: 4242. Adviser: Mark E. Peecher. Includes bibliographical references (leaves 55-63) Available on microfilm from Pro Quest Information and Learning.