Download PDF by Arnold: Advances in Accounting Behavioral Research, Volume 10

By Arnold

ISBN-10: 0080944051

ISBN-13: 9780080944050

ISBN-10: 0762314540

ISBN-13: 9780762314546

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00%). Interpretations of, as well as conclusions reached from, both assurance purchase behavior and decision accuracy data in the alternative experiment are the same as those based on the SM data included and discussed in later sections of this study. One noted difference between the two SM experiments is mean years of professional work experience. 73 years experience vs. 04 years experience for participants in the SM experiment reported in this study. 1254 (SF vs. 28). 082). The alternative SM experiment, therefore, fails to show that factors such as university, instructor, work experience, and collecting all data for a setting using students in a single classroom session influences this study’s results and conclusions.

Zeger, S. , & Diggle, P. (1993). Modeling multivariate binary data with alternating logistic regression. Biometrica, 80(3), 517–526. Chang, C. , Ho, J. L. , & Liao, W. M. (1997). The effects of justification, task complexity and experience/training on problem-solving performance. Behavioral Research in Accounting, 9(Supplement), 98–116. Coupey, E. (1994). Restructuring: Constructive processing of information displays in consumer choice. Journal of Consumer Research, 21(1), 83–99. Daigle, R. , & Lampe, J.

Period-by-Period Frequency Rates of Purchasing Assurance in DM and SM. Results of Hypothesis Testing H1 is tested twice, with comparisons of the mean frequency rates of purchasing assurance between both DF vs. SF and DM vs. SM. 76% vs. 2966 in Table 3). 0001. H1 is therefore accepted only in the many reports (SM/DM) setting. The mixed results from testing H1 emphasize the likely influence of the number of reporting periods on CA demand, which is tested in H2. 76% vs. 0001). 19% vs. 0082). Both H2a and H2b are accepted, Factors Posited to Increase Demand for Continuous Assurance 17 50% DF DM 45% % Purchase Frequency 40% 35% 30% 25% 20% 15% 10% 5% 0% 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Period DF: Dissimilar organizations with fewer reporting periods DM: Dissimilar organizations with more reporting periods Fig.

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Advances in Accounting Behavioral Research, Volume 10 by Arnold


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