Behavioral Accounting

Andreas Hellmann (Editor)
Department of Accounting and Corporate Governance, Faculty of Business and Economics, Macquarie University, Australia

Series: Business Issues, Competition and Entrepreneurship
BISAC: BUS001000

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$69.00

Volume 10

Issue 1

Volume 2

Volume 3

Special issue: Resilience in breaking the cycle of children’s environmental health disparities
Edited by I Leslie Rubin, Robert J Geller, Abby Mutic, Benjamin A Gitterman, Nathan Mutic, Wayne Garfinkel, Claire D Coles, Kurt Martinuzzi, and Joav Merrick

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Mainstream accounting research is dogmatizing an image of efficient capital markets in which investors make rational decisions by evaluating all risks and returns of alternatives. In order to make such decisions, investors interpret unbiased information (which is equally available to all market participants) and select the alternative with the highest return or lowest risk. Behavioral accounting is challenging such simplistic assumptions. It is concerned with the explanation and prediction of human behavior in an accounting context such as the usefulness of financial statement data, materiality judgments, decision effects of alternative accounting procedures, and the impact of culture and language on the interpretation and application of accounting pronouncements. This book gives insights into the newest developments in behavioral accounting, and provides evidence that behavioral aspects cannot be ignored in the interpretation and application of accounting information. (Imprint: Novinka )

Preface

Chapter 1. Information Behavior of Private Investors in the Age of the Internet
(Andreas Hellmann, Simone Domenico Scagnelli and Bernd Jörs, Department of Accounting and Corporate Governance, Faculty of Business and Economics, Macquarie University, NSW, Australia, and others)

Chapter 2. Homo Economicus in Accounting and Finance: Lessons from Behavioral Economics
(Andreas Hellmann, Department of Accounting and Corporate Governance, Faculty of Business and Economics, Macquarie University, NSW, Australia)

Chapter 3. Enforcement and Managers’ Financial Reporting Behavior: A Review of the Empirical Enforcement Literature
(Brigitte Eierle and Miriam Schleicher, University of Bamberg, Germany, and others)

Chapter 4. A Road Towards Enhanced Corporate Governance: (Re)conceptualizing the Accounting Profession through an Integrated Educational Framework
(Nicholas McGuigan and Thomas Kern, Department of Accounting and Corporate Governance, Macquarie University, Sydney, Australia)

Chapter 5. Neurosciences: The Next Frontier of Behavioral Accounting?
(Andreas Hellmann and Lurion De Mello, Department of Accounting and Corporate Governance, Faculty of Business and Economics, Macquarie University, NSW, Australia and others)

Index

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