Index

Abstract

Citation (2023), "Index", Karim, K.E. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 26), Emerald Publishing Limited, Bingley, pp. 385-395. https://doi.org/10.1108/S1475-148820230000026015 Publisher: Emerald Publishing Limited Copyright © 2023 Khondkar E. Karim. Published under exclusive licence by Emerald Publishing Limited INDEX A118G, 295, 303–304 Accounting information, distress prediction using, 106–107 Accounting judgments and decisions, 325–326 Accounting numbers, literature questioning reliability of, 107–108 Accounting profession, 270 Accounting researchers, 1–2 Accounting-related scandals, 351 Adjusted gross income (AGI), 149 Affective professional commitment (APC), 270–271 Age, 13–14, 16 narcissism and, 4–5 Age differences in managers’ responses to narcissistic subordinates’ aggressive accounting aggressive accounting via estimates, 5–6 comprehension checks, 9 dependent variables, 8–9 hypotheses development, 4–6 identification of subordinate narcissism, 12 inventory value ANOVA, 17 manager descriptive statistics, 9 manipulation check, 9–13 MANOVA of responses to statements about subordinate, 11 meet or beat behavior, 16–17 methodology, 6–9 moderated mediation, 15 narcissism and age, 4–5 narcissism in workplace, 4 participant recruitment, 6 predicting manager inventory values, 13 procedure, 6–7 results, 9–17 subordinate narcissism manipulation, 7–8 tests of hypothesis, 13–16 Aggressive accounting via estimates, 5–6 Agreeableness, 328–329 American Institute of Certified Public Accountants (AICPA), 26, 85, 87 Analysis of variance (ANOVA), 92 Analysis tools and controls, 220–221 Appraisal, 201–202 Approval process, 6 Asian economies, 44 Assembled centrality score, 367 Assembled map, 362–363, 365 Assurance, 85–87 Assurance Services Executive Committee Emerging Assurance Technologies Task Force, 85 Auditors, 28–29, 196–197, 298 choice, 30–31 size on creditworthiness, 31 Audits (see also Voluntary audits), 296–298 fees mechanisms, 29 firm’s reputation, 260 quality, 30–31 reporting quality, 29 Authoritarianism, 325–326, 335–336 Autonomy, 173 Average variance extracted (AVE), 57 statistics’ square root, 57–59 Back-to-back translation, 55 Bag-of-words (BoW), 112–114, 125 classification using, 123–125 Behavioral tendencies, 292 Belief Adjustment model (BA model), 83–84, 92 Beliefs, 272–273 Between-subjects 2 x 2 experimental design, 261 Big Five, 325–326, 328–329 Big4 (brand name), 26–27 auditors, 31, 38 effect, 31 Binary frequency, 113–114 Budget resources (BR), 185 adequacy of, 174–176 Budgeting, 52, 174–175, 335–336 Burnout, 196 Business Environment and Enterprise Performance Survey (BEEPS), 301–302 Callousness, 11 Cash flow ratios, 106 variable, 106–107 Categorization, 147, 149, 152 Causality, 362 Central concept, 366 Centrality analysis of collective map, 367–368 of individual maps, 366–367 Certified Public Accountants (CPA), 84–85, 327–328, 334 Challenge stressor, 201 Chi-square test, 88–89 Chief audit executive (CAE), 361, 364–365 Chief financial officer, 31–32 China’s national culture, 46 Chinese management practices, 46 Chinese SOE, 50 Class labeling, 110–112 Classification modeling, 120–122 using machine learning, 114–116 Client acceptance process, 30 Client creditworthiness, 30–31 LLA and, 30 CMAP 2, 365 Coding, 210 Cognitive categorization, 147 Cognitive mapping method, 350, 353 application, 363–366 methodology, 361–363 Cognitive-relational model of stress appraisal, 222 Cohen’s kappa coefficient, 220–221 Collective cognitive map, 362 Collective efficacy, 354–355 Collective map, 362–363 Collective mental representation, 365–366 Collectivism, 292–293 Collectivist culture, 292 Commercial lenders, 258 Commercial lending decisions, 259 officers, 30 Commercial loan officers, 261 Comparative Fit Index (CFI), 220 Competitive aggressiveness, 173 Composite map, 362–363 Comprehension checks, 9 Conditional probability models, 106–107 Confidence intervals, 219 Confirmatory factor analysis (CFA), 277–279 Confounding variables, 302–304 Conscientiousness, 328–329, 357 Content analysis of semi-structured interviews, 368–373 Content words, 113 Contingency framework, 170 Continuance professional commitment (CPC), 270–271 Contrast effect, 92–93 analysis to assess contrast effect, 90 Control variables, 57 Conventional personalities, 340 Convergent validity of variables, 57–59 Corporate communications, 104–105 importance of, 112 information-rich content of, 130–131 tone of, 105, 114 Corporate failure, 108 early warning signals of, 130–131 Corporate social responsibility (CSR), 87 Credibility intervals, 219, 222 Creditors, 26 Creditworthiness, 34 interactive effects of LLA disclosure and auditor size on, 31 Cronbach alphas, 276–277, 280–281 Cross-validation methodology, 115 Cultural psychologists, 292 Culture, 208–209, 292, 298–299 Current asset position (CAP), 140–141, 144, 146, 152 Cynicism, 11 Dark Triad, 336–339 components of narcissism, 325–326 Data collection method, 55, 110, 112, 177–178, 363–364 Debt to total asset ratios, 106 Deceptive impression management techniques, 4 Decision Explorer®, 365, 367 Decision latitude, 201 Demographic information, 57 Deoxyribonucleic acid (DNA), 294–295 Dependent variables, 8–9, 32 Descriptive statistics of participants, 57 Deterrence approaches, 140 Discriminant analysis, 106–107 Discriminant validity, 57–59 Distress prediction using accounting information, 106–107 Distressed firms from market-based variables, identifying, 108 Divisional profitability, 52 Domain stakeholders, 131 Dual inheritance theory (see Gene-culture coevolution theory) Early warning signals in non-numeric communication channels classification modeling using machine learning, 114–116 classification using BoW, 123–125 classification using tone of communication, 125–127 creating features using text mining, 112–114 data collection and class labeling, 110–112 distress prediction using accounting information, 106–107 identifying distressed firms from market-based variables, 108 interpretability, 116, 128–130 literature questioning reliability of accounting numbers, 107–108 multi-class classification, 127–128 predictability, 120, 122, 130–131 relevant literature, 106–110 research methodology, 110–116 results and findings, 116–128 sample selection procedure for loser firms, 111 sourcing textual information through ER, MDA NTA, and IAR, 112 using text to study firms, 108–110 Earnings Management (EM), 104–105, 107 practices, 107–108 researchers, 107–108 Earnings Release (ER), 105, 112 sourcing textual information through, 112 Econometric modeling, 105 Effect of organizational commitment and budgetary support, 170 literature review and hypotheses development, 172–176 research design, 177–180 results, 180–186 Employee, 170 narcissism, 4 Engineering approaches, 199–200 Ensemble learning technique, 128 Enterprising personalities, 340 Entrepreneurial orientation (EO), 170, 172–173, 179 European Bank for Reconstruction and Development (EBDR), 301–302 European Confederation of Institutes of Internal Auditing (ECIIA), 352 European Parliament, 80 European Union (EU), 80 Directive, 89 Eustress concept, 196 Executive development program (EDP), 55 Executive Master of Business Administration (EMBA), 55 Expectancy theory, 222 Expected asset position (EAP), 140–141, 146, 152 Expected utility theory, 142 Expenses, 116–120 Exploratory factor analysis (EFA), 277–278 F-measure, 122 Factor analysis, 276 Familiar/Negative Association (FNA), 261 Familiar/Positive Association (FPA), 261 Familiarity with loan applicant’s auditor, 258–261 development of hypotheses, 259–261 experimental design and task, 261 previous literature, 258–259 research participants, 261 results, 262–264 Fear, 350 Federal Financial Institutions Examination Council, 28–29 Female public accountants, 341 Field study, 141 literature review and hypothesis development, 142–149 method, 149–152 results, 153–156 Finance corpus, 114 Financial measures, 55–56, 61, 63, 65 concept, 49 relationship between firm performance and, 52 relationship between political connections and, 50–51 Financial reporting process, 3 quality, 29 Financial resources, 47–48 Financial statements, 29 audit reports, 258 restatements, 258 Firm audits, 301–302 Firm performance, 57, 180 relationship between financial measures and, 52 relationship between nonfinancial measures and, 51–52 Fisher r-to-z transformations, 182–183 Five Factor Model (FFM), 326 personality classifications, 327–330 Five-point Likert-type scale, 276 Flexibility/inflexibility dichotomy, 339–340 10-fold cross-validation methodology, 115 Forward-looking methodology, 115 Francophone Union of Internal Audit (UFAI), 352 G allele, 293, 300–302 Gene-culture coevolution theory, 292, 294, 298–299 General Inquirer (GI), 114 Generally Accepted Accounting Principles (GAAP), 5 Genes, 294–295 Genetics, 292 Global financial systems, 104 Global Reporting Initiative (GRI), 89–90 Gross Domestic Product (GDP), 46–47 Group norms, 358–359 Harmonic mean, 219–220 Henry (HE), 114 Higher audit quality, 30–31 Hindrance-based stressors, 197 Hunter and Schmidt’s random-effects model, 210–219 Hypothesis testing, 153–156 Hypothesis tests, 34, 59, 62 perceived likelihood of extending loan, 35 PLS results for full structural model, 62 test of H1a and H1b, 61 test of H3, 62 tests of H2a and 2b, 61–62 tests of H4a and H4b, 62 IAASB, 82, 85–86 Inclusion of market-based variables, 108 Independent Auditor’s Report (IAR), 105, 112 sourcing textual information through, 112 Independent variables, 32 Individual cognitive map, 362–363 Individual mental representations, 365 Individualism-collectivism, 296–298 dichotomy, 301–302 Individuals’ education, training, 84–85 Information asymmetry, 29–30 Inherent risk preference, 152 Inner convictions, 357–358 Innovativeness, 173 Institute of Internal Auditors (IIA), 350 Interactional stress models, 200–201 Internal Audit Tunisian Association (IATA), 352 Internal auditing independence of internal auditing function, 361, 371–372 in Tunisian organizations, 352 Internal auditing function (IAF), 366 Internal auditors, 349–350 determinants, 354–361 literature, 352–361 Internal business perspective, 49 Internal Revenue Service (IRS), 140 International Financial Reporting Standards (IFRS), 5 International Institute of Internal Auditors (IIA), 352 International Integrated Reporting Council, 89 International Monetary Fund (IMF), 46–47 Internet, 275 Interpersonal connections, 44–45, 52–53 Interpersonal relationships, 44–45, 48, 52–53 Interpretability, 116, 128–130 Interpretation 501–8, 29 Introversion/extroversion, 327–329 Inventory value, 13, 16 Investors, 83–84 Job demand–control model, 201 Job level, 207 Job performance, 274–275 Judging/perceiving, 327–328 k-nearest neighbor (k-NN), 115 Lemmatization, 113 Lenders, 28–30, 260 assessment of creditworthiness, 29 Lending officers, 29 Liability, 116–120 on creditworthiness, 37–38 and perceived riskiness, 37–38 Likert-type scale, 56 Limited liability agreements (LLAs), 26, 29–30 auditor choice and client creditworthiness, 30–31 background, theory and hypotheses development, 28–31 and client creditworthiness, 30 dependent variable, 32 hypothesis tests, 34 independent variables, 32 interactive effects of LLA disclosure and auditor size on creditworthiness, 31 manipulation checks, 33 methodology, 31–33 participant demographics, 33 participants, 32 regulatory standards for private companies, 28–29 results, 34–39 signaling theory and lenders’ assessment of creditworthiness, 29 signals auditors, 34–36 supplemental analyses, 34–39 tests of interaction, 36 Linear probability modeling, 106–107 Linear regression equation, 12–13 Liquid asset to current debt ratios, 106 to total asset ratios, 106 Loans, 47–48 defaults, 260 Local government bank loans, 49 Locus of control, 325–326, 333, 335 Logistic probability analysis, 300–301 Logistic regression, 106–107, 115 Logit analysis, 106–107 Longitudinal approach, 4 Losers, 110–112 firms, 111 Loughran-McDonald (LM), 114 Machiavellianism, 11, 325–326, 336–337, 339 Machine learning (ML), 104–105 classification modeling using, 114–116 Management accounting studies, 170 Management accounting systems (MAS), 332–334 Management Discussion and Analysis (MDA), 105, 112 sourcing textual information through MDA NTA, 112 Manager descriptive statistics, 9 descriptive statistics and Pearson correlations, 10 Managerial accounting, 326 Managers, 2, 6, 327–328 acceptance, 2 judgment, 3 positive perceptions of subordinate, 14 Manipulation, 8 MANOVA analysis, 11–12 Mapping, 353 Market-based models, 108 Market-based variables, identifying distressed firms from, 108 Markets, 111 Means efficacy, 355–356 Measurement instruments, 55–57 control variables, 57 firm performance, 57 PMS, 55–56 political connections, 56 social networking, 56 Measurement models, 57–59 Mediating mechanisms and performance, 205–206 Mediation test, 300–301 Mental accounting, 140, 142 Meta-analysis, 197–198 procedure, 210–219 studies, 197–198 Metacorrelations analysis among constructs, 222–224 Metrics techniques, 106 Mixed valence information, 84, 87 Moderation analyses, 220, 226 Moderators of stressors–performance relationships, 207–209 Momento Medical Supply, Inc., 89 Monte Carlo studies, 220 Moral courage, 350–351 determinants, 354–361 literature, 352–361 Motivation, 196–197 Mu-opioid receptor gene (µ-opioid receptor gene), 292, 294–295 Multi-class classification, 127–128 Multiple open-source libraries, 114 Myers-Briggs Type Indicator (MBTI), 325–326 personality classifications, 327–330 N*M matrix, 113 Narcissism (see also Subordinate narcissism), 7, 336–337, 339 and age, 4–5 scores, 6 in workplace, 4 Narcissistic CEOs, 338 Narcissistic Personality Inventory (NPI), 4–6 Narcissists, 7–8 NarcPCA , 13 Natural Language Processing (NLP), 104–105 Negative effect of unfamiliarity among nonprofessional investors assurance, 85–87 contrast effect, 92–93 descriptive findings, 91–92 experimental design, 88–90 experimental manipulations, 90–91 experimental participants, 86 literature review and hypothesis development, 83–87 means of eight firm disclosures, 88 participants, 88–89 procedures, 89–90 recency bias, 93–94 research method, 88–90 results, 90–94 task familiarity, 84–85 Net income ratios, 106 Net worth, 110 Neuroticism/emotional stability, 328–329 Non-Big4 auditors, 27, 38 Non-Western economies, 44 Nonfinancial disclosures, 87 Nonfinancial measures, 61, 63, 65 concept, 49 relationship between firm performance and, 51–52 relationship between political connections and, 49–50 Nonperforming assets (NPAs), 104 Nonprofessional investors, 81, 88 belief revision, 85 group, 80 research, 87 Normative professional commitment (NPC), 270–271 Notes to Accounts (NTA), 105, 112 NPI-16, 6 Nucleus, 294–295 Older managers, 2–3 Openness, 357 Openness to experience, 328–329 OPRM1, 295 Ordinary least squares (OLS), 303–304 Organization’s culture, 171–172 Organizational commitment to employees (OCE), 170, 174 Organizational independence, 361 Organizational performance, 351 Packages, 114 Partial least squares (PLS), 57 Participants, 364–365 recruitment, 6 Path analysis, 197–198, 224, 226 procedure, 219 Pattern identification, 116–128 PCAOB, 82, 85–86 Peers, 110–112 Perceived organizational support (POS), 360 Perceived Riskiness, 37–38 Perceived Riskiness and Creditworthiness, 37–38 Perceived supervisor support, 360, 371 Perceptions, 14 of narcissists, 19 of psychological safety and organizational commitment to employees, 173–174 Performance, 196, 202 relationship, 170 residual direct effects of role stressors on, 206–207 Performance Measurement Systems (PMS), 44, 55–56 additional analyses, 63–65 combined loadings and cross-loadings from PLS measurement, 60–61 concept of social networking, 52 data collection and sample selection, 55 descriptive statistics and demographic information, 59 on firm performance, joint effect of social networking and, 54–55 interaction between social networking and political connections on firm performance, 54 joint effect of social networking and PMS design choice on firm performance, 54–55 joint effect of social networking and political connections on firm performance, 53–54 measurement instruments, 55–57 measurement models, 57–59 nonfinancial and financial measures, 49 relationship between financial measures and firm performance, 52 relationship between nonfinancial measures and firm performance, 51–52 relationship between political connections and financial measures, 50–51 relationship between political connections and nonfinancial measures, 49–50 research method, 55–57 results, 57–65 results of simple mediation effect, 65 test of hypotheses, 59–62 theoretical development and hypotheses formulation, 47–55 zero-order correlation matrix and square root of average variances extracted, 61 Personal income tax evasion, 140 Personal values, 357–358 Personality traits, 339–340 combinations of, 341 research, 325–326 Person–environment fit theory, 200 Phenotypes, 294–295 Physiological approaches, 199–200 Political connections, 44, 47–48, 56 interaction between social networking and political connections on firm performance, 54 joint effect of social networking and political connections on firm performance, 53–54 relationship between financial measures and, 50–51 relationship between nonfinancial measures and, 49–50 Political guanxi, 48 Positive traits, 357 Post hoc tests, 178 Potential borrower, 29–30 Potential moderators, 207 Power distance, 208–209 Precision, 122 Predictability, 120, 122, 130–131 PriceWaterhouseCoopers (PWC), 46 Primary appraisal, 201–202 Principal components analysis (PCA), 10–11 Prior year taxes, 146 Private borrower, 31–32 Private companies, 26–27 regulatory standards for, 28–29 Proactiveness, 173 Probit analysis, 106–107 Probit models, 106–107 Professional autonomy, 276–277 Professional commitment (PC), 270 job performance, 274–275 literature review and hypotheses development, 272–274 research methodology, 275–279 results, 279–281 Professional Ethics Examination Committee’s Ethics, 29 Professionalism, 270 job performance, 274–275 literature review and hypotheses development, 272–274 research methodology, 275–279 results, 279–281 Prospect theory, 140, 144 Protection bill, 359–360 Psychological genetics, 292, 295 Psychological safety, 170 Psychology studies, 170 Psychometric theory, 179 Psychopathy, 325–326, 336–337 Public accountants, 271–272 Public accounting firms, 85 Public companies, 26–27 Publication bias, 207–208 Qualtrics, 275–276 Quartile-based segregation, 115–116 Random forests, 128 Rational criminal concept, 142 Receiver Operating Characteristic (ROC), 122 Recency bias, 80–81, 93–94 Reference point, 144, 147, 149, 152 Regulatory enforcement actions, 258 Regulatory standards for private companies, 28–29 Relationship between political connections and financial measures, 50–51 Relationship between political connections and nonfinancial measures, 49–50 Relationship-based economy, 47 Research approach, 149–150 Residual direct effects of role stressors on performance, 206–207 Resilience, 356–357 Restructuring process, 111 Revenues, 31–32 Risk-taking, 173 Role ambiguity, 175–176, 196–197, 200 Role conflict, 200 Role modeling, 358 Role overload, 200 Role stress theory, 200 Role stressors, 196 Role stressors–stress arousal–burnout–job outcomes model, 206 Roles of political connections and social networking, 44 Root Mean Square Error of Approximation (RMSEA), 220 Sample selection method, 55 Secondary appraisal, 201–202 Securities and Exchange Commission (SEC), 28–29, 80, 260 Self-efficacy, 340, 354, 369–370 Self-esteem, 340 Self-regulation, 271–272, 357–358 Sensing/intuition, 327–328 Sensitivity analyses, 226–229 Sensors, 327–328 Sentiment analysis, 112–114 Shared map, 362–363 Signaling theory, 26, 29–30 Simple mediation effect model, 63 Skepticism, 297 Small and medium enterprises (SMEs), 174 Small businesses, 27–28 Social behavior, genetic roots of, 294–296 Social cognitive theory, 358 Social identity, 358–359 Social learning theory, 358 Social networking, 44–45, 56 concept, 52 interaction between political connections on firm performance, 54 joint effect of PMS design choice on firm performance and, 54–55 joint effect of political connections on firm performance and, 53–54 Social sensitivity, 294–297 gene, 296 Sourcing textual information through ER, MDA NTA, and IAR, 112 Standard deviation (SD), 302 Standardized Root Mean Squared Residual (SRMR), 220 State hope/expectancies of successful outcomes, 356, 370–371 State-owned enterprises (SOEs), 47–48, 57 Statistical models, 106–107 Statistical techniques, 106–107 Stereotypical personality, 341 Stop words, 113 Strategic map, 362–363 Stress, 196, 202 engineering and physiological approaches to studying, 199–200 in public accounting profession, 202–204 Stressors, 196–197 Stressors influence accountants’ performance, 196 demographics, 221–222 effects of stressors and mediators on performance, 222 findings, 229 implications for practice, 231–232 implications for theory, 229–231 limitations, 232–233 metacorrelation matrix, path analysis, and moderation analyses, 222–229 methods, 209–221 results, 221–229 theoretical background and hypothesis development, 199–209 Structural Equation Model (SEM), 221 Structured method, 363 Study selection process, 209–210 Subjectivity in performance measures, 50 SubNarc , 13–14, 16 Subordinate narcissism, 2, 4 manipulation, 7–8 research on, 4 Subsample analyses, 63–65 Superior internal process, 49 Supplemental analyses, 34–39 Support vector machines (SVMs), 115 Survey materials, 149–150 SurveyMonkey Audience panel (SMA panel), 275–276 Synthesis of behavioral accounting studies, 325–326 authoritarianism, 335–336 combinations of personality traits, 341 Dark Triad, 336–339 future research, 341–342 locus of control, 333–335 MBTI and FFM personality classifications, 327–330 personality traits, 339–340 tolerance for ambiguity, 331–333 type A/B personalities, 330–331 Task familiarity, 84–85 Tax, 116, 120, 140 compliance, 140 researchers, 140 Tax aggressiveness, 140–141 dependent variables, 150 Taxpayer cognition, 141 Taxpayer compliance, 141 Term frequency (tf), 113–114 Term frequency-inverse document frequency (tf-idf), 113–114 Test procedure, 220 Text mining, creating features using, 112–114 Thinking/feeling, 327–328 Threat stressor, 201 Tolerance for ambiguity, 325–326, 331, 333 Tone of communication, classification using, 125–127 Top-performing algorithms, 127–128 Transactional stress models, 201–202 Tunisia Research paper, 350 Turnover ratios, 106 Type A/B personalities, 325–326, 330–331 Unfamiliar/Negative Association (UNA), 261 Association 261 economy, 27–28 firms, 80 Generally Accepted Accounting Principles (GAAP), 89–90 116–120 auditor, 357 Voluntary audits, hypothesis development, research design and results, theory and hypotheses development, Voluntary audits, 292–293 Tax program 149 57 least squares 220 359–360 conflict, 200 173–174 narcissism 4 219 Age in to Narcissistic Aggressive Accounting of Limited and Audit Firm on Bank of Performance Measurement Systems Roles of Political and Social on Firm Performance Assurance Negative Effect of Nonprofessional Corporate Early in Reference Mental and Taxpayer Field Study Entrepreneurial and Effect of Organizational and Support Stressors Structural Equation Familiarity and Lending Professionalism, Professional and Performance Genes, Culture, and Voluntary Audits Synthesis of Behavioral Accounting Personality Internal Moral Cognitive Index