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This research uses data from 2,470 not-for-profit-organizations (NFPOs) to examine the impact of organization size, risk, and complexity on monitoring costs in the NFP sector. OLS regression analysis indicate that monitoring costs are higher for (a) larger NFPOs, (b) NFPOs subject to the Single Audit Act, 8 NFPOs having larger amounts of assets tied up in receivables and inventories, (d) NFPOs spending a larger percentage of their expenses on program support services, and (e) NFPOs providing higher compensation to their officers and directors. In addition, some NFPOs such as schools and hospitals are associated with higher monitoring costs.

While much of the accounting literature that addresses gender issues has focused on womens' desires for more familial benefits such as flexible working hours and child care, this study documents results illustrating fundamental differences between women and men on issues of value. In it, female and male auditors were asked to respond to their perceptions of the practice of lowballing. Women felt that the practice was less acceptable than men did and also agreed significantly more often that lowballing is a violation of the independence in appearance clause of the Code of Professional Conduct.

The purpose of this paper is to provide a historical perspective and going-forward assessment of the importance of private mortgage insurance (PMI) entities in the residential-lending landscape in the USA.

Financial data from the PMI entities and federal income tax data were analyzed to comment on the importance of the PMI entities in the historical and current mortgage-lending environment.

PMI entities played a critical role in expanding the population of mortgage candidates for financial institutions. Through the guarantees offered by PMI entities, financial institutions granted loans to individuals who otherwise would not have qualified for mortgages.

No prior research has assessed the overall historical role played by these primary PMI entities.

To determine if the anticipation of an initial audit affects an individual's accuracy in preparing vouchers – an accounting task – in a business environment.

A laboratory setting was chosen to maintain greater control over the variables influencing an individual's performance of a typical accounting activity.

The results of the analyses indicated that anticipation of the audit does influence accuracy of performance of the participants, who made a statistically significant smaller number of errors than their counterparts not anticipating an audit. The research design involved varying the content and source of the communications which subjects received describing the purpose and conduct of the audit. The subjects chosen for the experiment were 90 College of Business and Economics students.

The study uses students to surrogate for internal audit personnel and it is based in the USA, which may limit its usefulness elsewhere.

The results of this study indicate that management should continue or consider using an audit as a component of its overall control system. Further, they should be as forthcoming as possible concerning the scope of the audit since study results indicate that employees are inclined to focus on management‐provided measurement points.

This paper helps fill a void in the literature as to whether audits improve performance.

The aim of this exploratory research is to compare three sectors of the auditing profession – internal auditors, external auditors from larger international firms, and external auditors from smaller/regional firms – in regard to the influence of situational context on their ethically‐related decision‐making and judgment evaluations.

Against the backdrop of five vignettes applied with a survey, the paper examines the potential influence of social consensus and magnitude of consequence on the ethical decision path of these three auditor groups.

The paper finds that, in all cases, social consensus and magnitude of consequences exert influence on the ethical decision path. In the case of social consensus, however the paper finds that the ethical decision path is fully mediated for large firm auditors but is only partial mediated for the other two groups of auditors.

This research examines responses from both internal and external auditors. Comparison between such groups is unique because these groups have not been well researched in the past literature.

This study focuses on the management of job burnout among customer service representatives. The purpose of this study is to investigate whether supervisor support, monetary rewards, and career paths moderate the relationship between job burnout and turnover intentions.

The authors conducted a survey of 287 customer service representatives from seven call centers for the analysis. To validate the research model and test the hypotheses, the authors employed structural equation modeling, and for the moderating effects, the authors conducted a multi‐group analysis after dividing the moderating variables into high and low groups by using each of their means as a split point.

As expected, the results indicate that emotional exhaustion, depersonalization, and reduced personal accomplishment increased turnover intentions. Emotional exhaustion led to a sharp increase in depersonalization. The results for the three moderating variables indicate that not all interventions were always useful for all three components of job burnout. In particular, the application of supervisor support required considerable attention because it exacerbated the adverse effect of depersonalization on turnover intentions. Monetary rewards reduced turnover intentions under depersonalization, whereas they increased turnover intentions under reduced personal accomplishment. Career paths reduced turnover intentions under both depersonalization and reduced personal accomplishment.

This study contributes to the literature by demonstrating the moderating effects of supervisor support, monetary rewards, and career paths on the relationships between three components of job burnout and turnover intentions for customer service representatives from call centers.

The kinds of decisions people make or how they react to certain situations could differ according to the society, atmosphere or environment those people come from. Studies about the influence of human behaviors on economics, business and actions were initiated by analyzing human behaviors and those studies carry on into behavioral finance and behavioral accounting.

In previous years, the models used were based on the assumption that people behave rationally while making decisions. These models lost validity recently and behavioral accounting started to search for the influences affecting human behaviors. They started considering not only the people who prepare accounting data but also the people who take advantage of this data. People’s environment, cultural differences, psychological and sociological factors have entered into the accounting’s field of interest as factors that have an influence on behavior.

The aim of this study is to try to analyze the theoretical bases and extent of behavioral accounting, which focuses on the human behavior factors being observed while creating or using financial reports. The authors also aim to contribute to the literature by including the neuroaccounting dimension into the analysis.

This research examines the effect of auditors’ personal debt on their audit decision making. We developed two different background scenarios that vary the level of the auditor’s personal debt. While one scenario indicated that the partner lived a modest lifestyle and was relatively free of debt, the other indicated that the partner lived an expensive lifestyle and had considerable personal debt. Our data indicate that auditors receiving the higher personal indebtedness scenario were more likely to believe that the auditor in the case study would sign-off on the audit without doing any additional work. We also found that the propensity to believe that the auditor in the case study would sign-off on the audit without doing any additional work decreased as the participants’ rank within the firm increased. Our research documents that a partner’s level of indebtedness could influence the participant’s audit decisions.

Over the last decade, international accounting harmonization and convergence with the increasing adoption of IFRS as national accounting standards have become dominant topics in international accounting research (Ashbaugh & Pincus, 2001; Chand & Patel, 2008; Christensen et al., 2007; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Hellmann et al., 2010; Lantto & Sahlström, 2008; Larson & Kenny, 2011; Peng & van der Laan Smith, 2010; Rezaee et al., 2010; Tyrrall et al., 2007). Given that the primary goal of international convergence is enhancing comparability of financial statements across countries, the influence of accountants’ professional judgment in the interpretation and application of accounting standards has increasingly been recognized as an important and controversial topic. Indeed, a growing number of studies have analyzed the influence of culture on standard setting (Bloom & Naciri, 1989; Ding et al., 2005; Schultz & Lopez, 2001), auditor independence (Agacer & Doupnik, 1991; Hwang et al., 2008; Patel & Psaros, 2000), and accountants’ values and judgments (Doupnik & Riccio, 2006; Doupnik & Richter, 2003, 2004; Patel, 2003). Although prior research has provided evidence that culture influences accountants’ exercise of professional judgments, these studies have largely focused on demonstrating differences between accountants from very distinct cultures or accounting systems. For example, Chand (2008) as well as Doupnik and Richter (2004) examined differences in the judgment of professional accountants with regard to the interpretation and application of uncertainty expressions by comparing Australian and Fijian and German and American accountants, respectively. Moreover, recent research on professional accountants’ judgments (Chand, 2008; Doupnik & Riccio, 2006; Doupnik & Richter, 2003) has largely focused on providing evidence that accountants from different accounting clusters significantly differ in their exercise of professional judgment. Indeed, researchers have often based their country selections on theoretical models of accounting clusters such as Gray's (1988) framework of accounting values or Nobes’ (1983) international accounting classification, predominantly to show differences between the Anglo-American accounting model and the Continental European accounting model.