Advances in Accounting Behavioral Research,

Volume 2 in this series begins with essays written by Robert H. Ashton and Ken T. Trotman who share their unique perspectives and remarkable insight and wisdom on accounting behavioral research. Part II provides 10 high-quality papers by authors who represent some of the best and brightest minds in their respective fields. Part III contains a methodological paper on the uses and misuses of Cronbach's alpha in behavioral research. This is a "must-read" for Ph.D students and researchers who desire to rely on the estimated reliability properties of the Cronbach alpha statistic.

List of Contributors

vii

Reviewer Acknowledgments

ix

Associate Editors

x

Editor's Comments

xi

PART I. PERSPECTIVES ON ACCOUNTING BEHAVIORAL RESEARCH

Enriching the ``Expertise Paradigm'' of Accounting Research: Conscientiousness, General Cognitive Ability, and Goal Orientation

3

(12)

Robert H. Ashton

Perspectives on JDM Research in Auditing Over 25 Years

15

(20)

Ken T. Trotman

PART II. ACCOUNTING BEHAVIORAL RESEARCH

The Effects of Gender and Group Composition on Professional Auditors' Interaction and Contribution to Group Performance

35

(26)

James J. Maroney

Julie H. Hertenstein

Jean C. Bedard

Differences in Auditors' Professional Skepticism Across Career Levels in the Firm

61

(24)

Michael K. Shaub

Janice E. Lawrence

Deescalation of Commitment Among Internal Auditors

85

(16)

Richard G. Brody

Steven E. Kaplan

An Experimental Evaluation of the Influence of Moral Reasoning on Escalation Errors

101

(26)

Robin R. Radtke

The Effect of Knowledge Content, Knowledge Structure, and Specific Experience on Auditors' Performance in Analytical Procedures

127

(26)

James J. Maroney

A Reexamination of the Accounting Stereotype

153

(18)

Charles J. Coate

James P. Guthrie

Negotiator Mixed Motives and Perception of Relative Power in Transfer Pricing Negotiation

171

(28)

Chris W. Chan

Assessments of Progress Toward More Expert-Like Behavior While Performing Audit Tasks in the Field

199

(22)

Joseph A. Russo, Jr.

Determinants of Auditor Performance During Planning Analytical Procedures

221

(34)

Ed O'Donnell

The Nature of Experience and Auditor Performance in Audit and Assurance Tasks

255

(28)

Gail K. Sergenian

Jean C. Bedard

PART III. METHODOLOGICAL ISSUES IN BEHAVIORAL RESEARCH

Uses and Misuses of Cronbach's Alpha: Implications for Behavioral Researchers

283

James C. Lampe

W. J. Conover

Dennis M. Bline

Steve G. Sutton

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Advances in Accounting Behavioral Research, Volume 2

Summary

Table of Contents

Supplemental Materials