文档介绍:ADVANCES IN ACCOUNTING
BEHAVIORAL RESEARCH
i
ADVANCES IN ACCOUNTING
BEHAVIORAL RESEARCH
Series Editor: Vicky Arnold
Volumes 1–4: Series Editor: James E. Hunton
Volumes 5–7: Series Editor: Vicky Arnold
ii
ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH VOLUME 8
ADVANCES IN
ACCOUNTING
BEHAVIORAL RESEARCH
EDITED BY
VICKY ARNOLD
Department of Accounting, School of Business, University of Connecticut, USA
and Department of Accounting and Business Information Systems, University of
Melbourne, Australia
Associate Editors:
B. DOUGLAS CLINTON
Northern Illinois University, USA
PETER LUCKETT
University of New South Wales, Australia
ROBIN ROBERTS
University of Central Florida, USA
CHRIS WOLFE
Texas A&M University, USA
SALLY WRIGHT
University of Massachusetts Boston, USA
2005
Amsterdam – Boston – Heidelberg – London – New York – Oxford
Paris – San Diego – San Francisco – Singapore – Sydney – Tokyo
iii
ELSEVIER . ELSEVIER Inc. ELSEVIER Ltd ELSEVIER Ltd
Radarweg 29 525 B Street, Suite 1900 The Boulevard, Langford 84 Theobalds Road
. Box 211 San Diego Lane, Kidlington London
1000 AE Amsterdam CA 92101-4495 Oxford OX5 1GB WC1X 8RR
herlands USA UK UK
r 2005 Elsevier Ltd. All rights reserved.
This work is protected under copyright by Elsevier Ltd, and the following terms and conditions apply to its use:
Photocopying
Single photocopies of single chapters may be made for personal use as allowed by national copyright laws. Permission
of the Publisher and payment of a fee is required for all other photocopying, including multiple or systematic copying,
copying for advertising or promotional purposes, resale, and all forms of document delivery. Special rates are
available for educational institutions that wish to make photocopies for non-profit educational classroom use.
Permissions may be sought directly from Elsevier’s Rights Department in Oxford, UK: phone (+44) 1865 843830, fax
(+44) 1865 853333, e-mail: permissions@