Behavioural Accounting

Author:   Andreas Hellmann (Macquarie University, Australia) ,  Lurion De Mello (Macquarie University, Australia) ,  Suresh Sood
Publisher:   Taylor & Francis Ltd
ISBN:  

9781138237032


Pages:   256
Publication Date:   01 January 2021
Format:   Paperback
Availability:   Not yet available   Availability explained
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Behavioural Accounting


Overview

Many existing textbooks in behavioural finance take only the perspective of users of financial information, but ignore the implications of judgments during the preparation of financial information. This book uses a holistic approach in examining behavioural accounting and bridges this gap. The book begins by introducing the current knowledge in the emerging area of behavioural accounting and also covers the entire spectrum from the preparation of financial information, auditing, and ultimately, to the interpretation and application of financial information of external users. The comprehensive overview of human elements in accounting makes this book an invaluable resource.

Full Product Details

Author:   Andreas Hellmann (Macquarie University, Australia) ,  Lurion De Mello (Macquarie University, Australia) ,  Suresh Sood
Publisher:   Taylor & Francis Ltd
Imprint:   Routledge
ISBN:  

9781138237032


ISBN 10:   1138237035
Pages:   256
Publication Date:   01 January 2021
Audience:   College/higher education ,  Postgraduate, Research & Scholarly ,  Undergraduate
Format:   Paperback
Publisher's Status:   Active
Availability:   Not yet available   Availability explained
This item is yet to be released. You can pre-order this item and we will dispatch it to you upon its release.

Table of Contents

1. Human Factors in Accounting 2. Decision Making in Financial Statement Preparation 3. Individual Decision Making in Financial Statement Preparation 4. Contextual Factors Influencing Financial Statement Preparation 5. Decision Making in Auditing 6. The Role of Enforcement Bodies 7. Impression Management

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Author Information

Lurion de Mello is Senior Lecturer at Macquarie University, Australia. He completed his PhD in energy economics at Macquarie University in 2012. He has held positions at King Fahd University of Petroleum and Minerals (KFPUM) in Saudi Arabia, Curtin University of Technology in Perth, and at Edith Cowan University in Perth. Andreas Hellmann is Senior Lecturer in accounting at Macquarie University, Australia. His research focus is mainly in the areas of international accounting and behavioural accounting.

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