Advances in Accounting Behavioral Research

Advances in Accounting Behavioral Research

Series Editor: Khondkar E. Karim

Recent Volumes:

Volumes 5–14:Edited by Vicky Arnold
Volumes 15–20:Edited by Donna Bobek Schmitt
Volumes 21–23:Edited by Khondkar E. Karim

Advances in Accounting Behavioral Research Volume 24

Advances in Accounting Behavioral Research

Edited by

Khondkar E. Karim

The Robert J. Manning School of Business

University of Massachusetts, Lowell, USA

Associate Editors

Timothy Fogarty

Case Western Reserve University, USA

Robert Rutledge

Texas State University, USA

Robert Pinsker

Florida Atlantic University, USA

John Hasseldine

University of New Hampshire, USA

Charles Bailey

University of Memphis, USA

Terence Pitre

Saint Mary's College of California, USA

United Kingdom – North America – Japan India – Malaysia – China

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First edition 2021

Copyright © 2021 Emerald Publishing Limited

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British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-80071-013-9 (Print)

ISBN: 978-1-80071-012-2 (Online)

ISBN: 978-1-80071-014-6 (Epub)

ISBN: 1475-1488 (Series)

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Vincent K. ChongThe University of Western Australia, Australia
Derek W. DaltonClemson University, USA
Kenneth C. Dalton (deceased)University of Nevada, Las Vegas, USA
Andrea R. DrakeLouisiana Tech University, USA
Rajib HasanUniversity of Houston – Clear Lake, USA
Michele K. C. LeongThe University of Western Australia, Australia
Casey J. McNellisGonzaga University, USA
Abdullah ShahidCornell University, USA
William W. StammerjohanLouisiana Tech University, USA
John T. Sweeney (retired)University of Kansas, USA
David R. WoodliffThe University of Western Australia, Australia
Kristie M. YoungIllinois State University, USA