Zobrazeno 1 - 10
of 251
pro vyhledávání: '"Charles D. Bailey"'
Autor:
Charles D. Bailey, Irana Scott
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b412525484bc7ba7de87cde2c2f1564d
https://doi.org/10.2139/ssrn.4349289
https://doi.org/10.2139/ssrn.4349289
Autor:
Charles D. Bailey
Publikováno v:
Behavioral Research in Accounting. 33:1-4
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::91be58e20ac324b5bf026485fc1613bb
https://doi.org/10.2308/bria-10840
https://doi.org/10.2308/bria-10840
Publikováno v:
Issues in Accounting Education. 37:1-14
This study examines “test-wiseness” rules-of-thumb accounting students may use when they cannot answer a multiple-choice question. The effectiveness of rules (whether students comprehend and exploit them) is poorly understood, but they rely large
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9d23affd43ebeebc63d4a9f9cf393c86
https://doi.org/10.2308/issues-2021-025
https://doi.org/10.2308/issues-2021-025
Autor:
James M. Plečnik, Charles D. Bailey
Publikováno v:
Journal of Forensic Accounting Research. 5:352-386
This study focuses on whether an ethical prompt, adapted from Mazar et al. (2008), can reduce easily concealed tax evasion—i.e., tax evasion relating to cash-based income for which the IRS relies on voluntary compliance. We also consider the “Dar
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::61e6bde6369c2187232932a2807baf7f
https://doi.org/10.2308/jfar-2019-504
https://doi.org/10.2308/jfar-2019-504
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::caa7de2db363c7241449ad8ee1778471
https://doi.org/10.2139/ssrn.4050702
https://doi.org/10.2139/ssrn.4050702
Publikováno v:
Advances in Accounting Behavioral Research ISBN: 9781838674021
Research implications – Our study contributes to the literature by demonstrating the relationship between the personality traits of supervisors and their behavior toward subordinates in an accounting setting. The results of our study can be used in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d08eb48cc36cf002db2ff5d78cb528f7
https://doi.org/10.1108/s1475-148820200000023005
https://doi.org/10.1108/s1475-148820200000023005
Autor:
Porschia Nkansa, Charles D. Bailey
Publikováno v:
Current Issues in Auditing. 12:A7-A17
SUMMARY Researchers have anecdotally noticed the decline in response rates from accounting professionals (particularly auditors) across time. We document the extent of this decline and analyze the trends and the correlated situational and demographic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2fa85a53f3b28d17aced337566a68e77
https://doi.org/10.2308/ciia-52131
https://doi.org/10.2308/ciia-52131
Autor:
Charles D. Bailey
Publikováno v:
Journal of Accounting Education. 41:15-32
Psychopathy is a personality trait characterized by deficits of conscience and empathy, leading to callous attitudes and manipulative behavior, and is one of the “Dark Triad” of personality variables, along with Machiavellianism and narcissism. I
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fec80400950158f74c1346955cb1df9d
https://doi.org/10.1016/j.jaccedu.2017.09.004
https://doi.org/10.1016/j.jaccedu.2017.09.004
The authors investigate the joint effects of two environmental variables, performance-based pay (PBP) and performance monitoring (PM), on behavioral dishonesty in a setting where the controls subsequently are absent. In a laboratory study using 88 pa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::029847fc0ed8d3354b56db088f171e65
https://doi.org/10.1108/s1474-787120190000031005
https://doi.org/10.1108/s1474-787120190000031005
Autor:
Charles D. Bailey
Publikováno v:
SSRN Electronic Journal.
This study asks accounting authors how much of their work is tainted by fraudulent research practices, how much of their peers’ work they believe is tainted, their intentions for the future, their impressions of the incentives to engage in these pr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c61a95899a9bf5e21cfbf97f9a819f22
https://doi.org/10.2139/ssrn.3501602
https://doi.org/10.2139/ssrn.3501602