東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back

Switch To: Labeled | MARC Mode | ISBD

Anticipating Human Behavior: How Soc...

Young, Donald.

Linked to FindBook

Google Book

Amazon

博客來

Anticipating Human Behavior: How Social Norms and Social Ties Influence Compliance with Financial Reporting Standards.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Anticipating Human Behavior: How Social Norms and Social Ties Influence Compliance with Financial Reporting Standards./
Author:	Young, Donald.
Description:	79 p.
Notes:	Source: Dissertation Abstracts International, Volume: 74-11(E), Section: A.
Contained By:	Dissertation Abstracts International74-11A(E).
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3568942
ISBN:	9781303239021

Anticipating Human Behavior: How Social Norms and Social Ties Influence Compliance with Financial Reporting Standards.
Young, Donald.

Anticipating Human Behavior: How Social Norms and Social Ties Influence Compliance with Financial Reporting Standards. - 79 p.

Source: Dissertation Abstracts International, Volume: 74-11(E), Section: A.

Thesis (Ph.D.)--Emory University, 2013.

This study examines how the source and nature of reporting standards jointly influence compliance with those standards. More specifically, I examine how decision makers' identification with the source of the standards moderates compliance with different types of standards. Type refers to whether the accounting standard is descriptive or injunctive. Source refers to the entity promulgating the accounting standards. I conducted an experiment in which participants faced a direct trade-off between reporting aggressively to maximize their personal wealth and reporting conservatively to comply with the standard. Consistent with expectations, I find that identification with the source causes higher compliance for an injunctive standard but that identification does not moderate the impact of a descriptive standard. Descriptive standards are influential regardless of identification with the source. Thus, when identification with the source is low, descriptive guidance leads to greater compliance than does injunctive guidance. These results further our understanding of the role social forces play in the standard setting environment, allowing regulators to better identify standards that will have a high probability of achieving conformity.

ISBN: 9781303239021Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Anticipating Human Behavior: How Social Norms and Social Ties Influence Compliance with Financial Reporting Standards.
LDR:02196nam a2200301 4500 001 1968994
005 20141219110810.5
008 150210s2013 ||||||||||||||||| ||eng d
020 $a 9781303239021
035 $a (MiAaPQ)AAI3568942
035 $a AAI3568942
040 $a MiAaPQ $c MiAaPQ
100 1 $a Young, Donald. $3 2106241
245 1 0 $a Anticipating Human Behavior: How Social Norms and Social Ties Influence Compliance with Financial Reporting Standards.
300 $a 79 p.
500 $a Source: Dissertation Abstracts International, Volume: 74-11(E), Section: A.
500 $a Adviser: Kathryn Kadous.
502 $a Thesis (Ph.D.)--Emory University, 2013.
520 $a This study examines how the source and nature of reporting standards jointly influence compliance with those standards. More specifically, I examine how decision makers' identification with the source of the standards moderates compliance with different types of standards. Type refers to whether the accounting standard is descriptive or injunctive. Source refers to the entity promulgating the accounting standards. I conducted an experiment in which participants faced a direct trade-off between reporting aggressively to maximize their personal wealth and reporting conservatively to comply with the standard. Consistent with expectations, I find that identification with the source causes higher compliance for an injunctive standard but that identification does not moderate the impact of a descriptive standard. Descriptive standards are influential regardless of identification with the source. Thus, when identification with the source is low, descriptive guidance leads to greater compliance than does injunctive guidance. These results further our understanding of the role social forces play in the standard setting environment, allowing regulators to better identify standards that will have a high probability of achieving conformity.
590 $a School code: 0665.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Psychology, Behavioral. $3 1017677
650 4 $a Psychology, Social. $3 529430
650 4 $a Sociology, Theory and Methods. $3 626625
690 $a 0272
690 $a 0384
690 $a 0451
690 $a 0344
710 2 $a Emory University. $b Accounting. $3 2106242
773 0 $t Dissertation Abstracts International $g 74-11A(E).
790 $a 0665
791 $a Ph.D.
792 $a 2013
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3568942