Index

Advances in Accounting Behavioral Research

ISBN: 978-1-80455-799-0, eISBN: 978-1-80455-798-3

ISSN: 1475-1488

Publication date: 13 March 2023

This content is currently only available as a PDF

Citation

(2023), "Index", Karim, K.E. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 26), Emerald Publishing Limited, Leeds, pp. 385-395. https://doi.org/10.1108/S1475-148820230000026015

Publisher

:

Emerald Publishing Limited

Copyright © 2023 Khondkar E. Karim. Published under exclusive licence by Emerald Publishing Limited


INDEX

A118G
, 295, 303–304

Accounting information, distress prediction using
, 106–107

Accounting judgments and decisions
, 325–326

Accounting numbers, literature questioning reliability of
, 107–108

Accounting profession
, 270

Accounting researchers
, 1–2

Accounting-related scandals
, 351

Adjusted gross income (AGI)
, 149

Affective professional commitment (APC)
, 270–271

Age
, 13–14, 16

narcissism and
, 4–5

Age differences in managers’ responses to narcissistic subordinates’ aggressive accounting

aggressive accounting via estimates
, 5–6

comprehension checks
, 9

dependent variables
, 8–9

hypotheses development
, 4–6

identification of subordinate narcissism
, 12

inventory value ANOVA
, 17

manager descriptive statistics
, 9

manipulation check
, 9–13

MANOVA of responses to statements about subordinate
, 11

meet or beat behavior
, 16–17

methodology
, 6–9

moderated mediation
, 15

narcissism and age
, 4–5

narcissism in workplace
, 4

participant recruitment
, 6

predicting manager inventory values
, 13

procedure
, 6–7

results
, 9–17

subordinate narcissism manipulation
, 7–8

tests of hypothesis
, 13–16

Aggressive accounting via estimates
, 5–6

Agreeableness
, 328–329

American Institute of Certified Public Accountants (AICPA)
, 26, 85, 87

Analysis of variance (ANOVA)
, 92

Analysis tools and controls
, 220–221

Appraisal
, 201–202

Approval process
, 6

Asian economies
, 44

Assembled centrality score
, 367

Assembled map
, 362–363, 365

Assurance
, 85–87

Assurance Services Executive Committee Emerging Assurance Technologies Task Force
, 85

Auditors
, 28–29, 196–197, 298

choice
, 30–31

size on creditworthiness
, 31

Audits (see also Voluntary audits)
, 296–298

fees mechanisms
, 29

firm’s reputation
, 260

quality
, 30–31

reporting quality
, 29

Authoritarianism
, 325–326, 335–336

Autonomy
, 173

Average variance extracted (AVE)
, 57

statistics’ square root
, 57–59

Back-to-back translation
, 55

Bag-of-words (BoW)
, 112–114, 125

classification using
, 123–125

Behavioral tendencies
, 292

Belief Adjustment model (BA model)
, 83–84, 92

Beliefs
, 272–273

Between-subjects 2 x 2 experimental design
, 261

Big Five
, 325–326, 328–329

Big4 (brand name)
, 26–27

auditors
, 31, 38

effect
, 31

Binary frequency
, 113–114

Budget resources (BR)
, 185

adequacy of
, 174–176

Budgeting
, 52, 174–175, 335–336

Burnout
, 196

Business Environment and Enterprise Performance Survey (BEEPS)
, 301–302

Callousness
, 11

Cash flow

ratios
, 106

variable
, 106–107

Categorization
, 147, 149, 152

Causality
, 362

Central concept
, 366

Centrality analysis

of collective map
, 367–368

of individual maps
, 366–367

Certified Public Accountants (CPA)
, 84–85, 327–328, 334

Challenge stressor
, 201

Chi-square test
, 88–89

Chief audit executive (CAE)
, 361, 364–365

Chief financial officer
, 31–32

China’s national culture
, 46

Chinese management practices
, 46

Chinese SOE
, 50

Class labeling
, 110–112

Classification modeling
, 120–122

using machine learning
, 114–116

Client acceptance process
, 30

Client creditworthiness
, 30–31

LLA and
, 30

CMAP 2
, 365

Coding
, 210

Cognitive categorization
, 147

Cognitive mapping method
, 350, 353

application
, 363–366

methodology
, 361–363

Cognitive-relational model of stress appraisal
, 222

Cohen’s kappa coefficient
, 220–221

Collective cognitive map
, 362

Collective efficacy
, 354–355

Collective map
, 362–363

Collective mental representation
, 365–366

Collectivism
, 292–293

Collectivist culture
, 292

Commercial lenders
, 258

Commercial lending

decisions
, 259

officers
, 30

Commercial loan officers
, 261

Comparative Fit Index (CFI)
, 220

Competitive aggressiveness
, 173

Composite map
, 362–363

Comprehension checks
, 9

Conditional probability models
, 106–107

Confidence intervals
, 219

Confirmatory factor analysis (CFA)
, 277–279

Confounding variables
, 302–304

Conscientiousness
, 328–329, 357

Content analysis of semi-structured interviews
, 368–373

Content words
, 113

Contingency framework
, 170

Continuance professional commitment (CPC)
, 270–271

Contrast effect
, 92–93

analysis to assess contrast effect
, 90

Control variables
, 57

Conventional personalities
, 340

Convergent validity of variables
, 57–59

Corporate communications
, 104–105

importance of
, 112

information-rich content of
, 130–131

tone of
, 105, 114

Corporate failure
, 108

early warning signals of
, 130–131

Corporate social responsibility (CSR)
, 87

Credibility intervals
, 219, 222

Creditors
, 26

Creditworthiness
, 34

interactive effects of LLA disclosure and auditor size on
, 31

Cronbach alphas
, 276–277, 280–281

Cross-validation methodology
, 115

Cultural psychologists
, 292

Culture
, 208–209, 292, 298–299

Current asset position (CAP)
, 140–141, 144, 146, 152

Cynicism
, 11

Dark Triad
, 336–339

components of narcissism
, 325–326

Data collection method
, 55, 110, 112, 177–178, 363–364

Debt to total asset ratios
, 106

Deceptive impression management techniques
, 4

Decision Explorer®
, 365, 367

Decision latitude
, 201

Demographic information
, 57

Deoxyribonucleic acid (DNA)
, 294–295

Dependent variables
, 8–9, 32

Descriptive statistics of participants
, 57

Deterrence approaches
, 140

Discriminant analysis
, 106–107

Discriminant validity
, 57–59

Distress prediction using accounting information
, 106–107

Distressed firms from market-based variables, identifying
, 108

Divisional profitability
, 52

Domain stakeholders
, 131

Dual inheritance theory (see Gene-culture coevolution theory)

Early warning signals in non-numeric communication channels

classification modeling using machine learning
, 114–116

classification using BoW
, 123–125

classification using tone of communication
, 125–127

creating features using text mining
, 112–114

data collection and class labeling
, 110–112

distress prediction using accounting information
, 106–107

identifying distressed firms from market-based variables
, 108

interpretability
, 116, 128–130

literature questioning reliability of accounting numbers
, 107–108

multi-class classification
, 127–128

predictability
, 120, 122, 130–131

relevant literature
, 106–110

research methodology
, 110–116

results and findings
, 116–128

sample selection procedure for loser firms
, 111

sourcing textual information through ER, MDA NTA, and IAR
, 112

using text to study firms
, 108–110

Earnings Management (EM)
, 104–105, 107

practices
, 107–108

researchers
, 107–108

Earnings Release (ER)
, 105, 112

sourcing textual information through
, 112

Econometric modeling
, 105

Effect of organizational commitment and budgetary support
, 170

literature review and hypotheses development
, 172–176

research design
, 177–180

results
, 180–186

Employee
, 170

narcissism
, 4

Engineering approaches
, 199–200

Ensemble learning technique
, 128

Enterprising personalities
, 340

Entrepreneurial orientation (EO)
, 170, 172–173, 179

European Bank for Reconstruction and Development (EBDR)
, 301–302

European Confederation of Institutes of Internal Auditing (ECIIA)
, 352

European Parliament
, 80

European Union (EU)
, 80

Directive
, 89

Eustress concept
, 196

Executive development program (EDP)
, 55

Executive Master of Business Administration (EMBA)
, 55

Expectancy theory
, 222

Expected asset position (EAP)
, 140–141, 146, 152

Expected utility theory
, 142

Expenses
, 116–120

Exploratory factor analysis (EFA)
, 277–278

F-measure
, 122

Factor analysis
, 276

Familiar/Negative Association (FNA)
, 261

Familiar/Positive Association (FPA)
, 261

Familiarity with loan applicant’s auditor
, 258–261

development of hypotheses
, 259–261

experimental design and task
, 261

previous literature
, 258–259

research participants
, 261

results
, 262–264

Fear
, 350

Federal Financial Institutions Examination Council
, 28–29

Female public accountants
, 341

Field study
, 141

literature review and hypothesis development
, 142–149

method
, 149–152

results
, 153–156

Finance corpus
, 114

Financial measures
, 55–56, 61, 63, 65

concept
, 49

relationship between firm performance and
, 52

relationship between political connections and
, 50–51

Financial reporting

process
, 3

quality
, 29

Financial resources
, 47–48

Financial statements
, 29

audit reports
, 258

restatements
, 258

Firm audits
, 301–302

Firm performance
, 57, 180

relationship between financial measures and
, 52

relationship between nonfinancial measures and
, 51–52

Fisher r-to-z transformations
, 182–183

Five Factor Model (FFM)
, 326

personality classifications
, 327–330

Five-point Likert-type scale
, 276

Flexibility/inflexibility dichotomy
, 339–340

10-fold cross-validation methodology
, 115

Forward-looking methodology
, 115

Francophone Union of Internal Audit (UFAI)
, 352

G allele
, 293, 300–302

Gene-culture coevolution theory
, 292, 294, 298–299

General Inquirer (GI)
, 114

Generally Accepted Accounting Principles (GAAP)
, 5

Genes
, 294–295

Genetics
, 292

Global financial systems
, 104

Global Reporting Initiative (GRI)
, 89–90

Gross Domestic Product (GDP)
, 46–47

Group norms
, 358–359

Harmonic mean
, 219–220

Henry (HE)
, 114

Higher audit quality
, 30–31

Hindrance-based stressors
, 197

Hunter and Schmidt’s random-effects model
, 210–219

Hypothesis testing
, 153–156

Hypothesis tests
, 34, 59, 62

perceived likelihood of extending loan
, 35

PLS results for full structural model
, 62

test of H1a and H1b
, 61

test of H3
, 62

tests of H2a and 2b
, 61–62

tests of H4a and H4b
, 62

IAASB
, 82, 85–86

Inclusion of market-based variables
, 108

Independent Auditor’s Report (IAR)
, 105, 112

sourcing textual information through
, 112

Independent variables
, 32

Individual cognitive map
, 362–363

Individual mental representations
, 365

Individualism-collectivism
, 296–298

dichotomy
, 301–302

Individuals’ education, training
, 84–85

Information asymmetry
, 29–30

Inherent risk preference
, 152

Inner convictions
, 357–358

Innovativeness
, 173

Institute of Internal Auditors (IIA)
, 350

Interactional stress models
, 200–201

Internal Audit Tunisian Association (IATA)
, 352

Internal auditing

independence of internal auditing function
, 361, 371–372

in Tunisian organizations
, 352

Internal auditing function (IAF)
, 366

Internal auditors
, 349–350

determinants
, 354–361

literature
, 352–361

Internal business perspective
, 49

Internal Revenue Service (IRS)
, 140

International Financial Reporting Standards (IFRS)
, 5

International Institute of Internal Auditors (IIA)
, 352

International Integrated Reporting Council
, 89

International Monetary Fund (IMF)
, 46–47

Internet
, 275

Interpersonal connections
, 44–45, 52–53

Interpersonal relationships
, 44–45, 48, 52–53

Interpretability
, 116, 128–130

Interpretation 501–8
, 29

Introversion/extroversion
, 327–329

Inventory value
, 13, 16

Investors
, 83–84

Job demand–control model
, 201

Job level
, 207

Job performance
, 274–275

Judging/perceiving
, 327–328

k-nearest neighbor (k-NN)
, 115

Lemmatization
, 113

Lenders
, 28–30, 260

assessment of creditworthiness
, 29

Lending officers
, 29

Liability
, 116–120

on creditworthiness
, 37–38

and perceived riskiness
, 37–38

Likert-type scale
, 56

Limited liability agreements (LLAs)
, 26, 29–30

auditor choice and client creditworthiness
, 30–31

background, theory and hypotheses development
, 28–31

and client creditworthiness
, 30

dependent variable
, 32

hypothesis tests
, 34

independent variables
, 32

interactive effects of LLA disclosure and auditor size on creditworthiness
, 31

manipulation checks
, 33

methodology
, 31–33

participant demographics
, 33

participants
, 32

regulatory standards for private companies
, 28–29

results
, 34–39

signaling theory and lenders’ assessment of creditworthiness
, 29

signals auditors
, 34–36

supplemental analyses
, 34–39

tests of interaction
, 36

Linear probability modeling
, 106–107

Linear regression equation
, 12–13

Liquid asset

to current debt ratios
, 106

to total asset ratios
, 106

Loans
, 47–48

defaults
, 260

Local government bank loans
, 49

Locus of control
, 325–326, 333, 335

Logistic probability analysis
, 300–301

Logistic regression
, 106–107, 115

Logit analysis
, 106–107

Longitudinal approach
, 4

Losers
, 110–112

firms
, 111

Loughran-McDonald (LM)
, 114

Machiavellianism
, 11, 325–326, 336–337, 339

Machine learning (ML)
, 104–105

classification modeling using
, 114–116

Management accounting studies
, 170

Management accounting systems (MAS)
, 332–334

Management Discussion and Analysis (MDA)
, 105, 112

sourcing textual information through MDA NTA
, 112

Manager descriptive statistics
, 9

descriptive statistics and Pearson correlations
, 10

Managerial accounting
, 326

Managers
, 2, 6, 327–328

acceptance
, 2

judgment
, 3

positive perceptions of subordinate
, 14

Manipulation
, 8

MANOVA analysis
, 11–12

Mapping
, 353

Market-based models
, 108

Market-based variables, identifying distressed firms from
, 108

Markets
, 111

Means efficacy
, 355–356

Measurement instruments
, 55–57

control variables
, 57

firm performance
, 57

PMS
, 55–56

political connections
, 56

social networking
, 56

Measurement models
, 57–59

Mediating mechanisms and performance
, 205–206

Mediation test
, 300–301

Mental accounting
, 140, 142

Meta-analysis
, 197–198

procedure
, 210–219

studies
, 197–198

Metacorrelations analysis among constructs
, 222–224

Metrics techniques
, 106

Mixed valence information
, 84, 87

Moderation analyses
, 220, 226

Moderators of stressors–performance relationships
, 207–209

Momento Medical Supply, Inc.
, 89

Monte Carlo studies
, 220

Moral courage
, 350–351

determinants
, 354–361

literature
, 352–361

Motivation
, 196–197

Mu-opioid receptor gene (µ-opioid receptor gene)
, 292, 294–295

Multi-class classification
, 127–128

Multiple open-source libraries
, 114

Myers-Briggs Type Indicator (MBTI)
, 325–326

personality classifications
, 327–330

N*M matrix
, 113

Narcissism (see also Subordinate narcissism)
, 7, 336–337, 339

and age
, 4–5

scores
, 6

in workplace
, 4

Narcissistic CEOs
, 338

Narcissistic Personality Inventory (NPI)
, 4–6

Narcissists
, 7–8

NarcPCA
, 13

Natural Language Processing (NLP)
, 104–105

Negative effect of unfamiliarity among nonprofessional investors

assurance
, 85–87

contrast effect
, 92–93

descriptive findings
, 91–92

experimental design
, 88–90

experimental manipulations
, 90–91

experimental participants
, 86

literature review and hypothesis development
, 83–87

means of eight firm disclosures
, 88

participants
, 88–89

procedures
, 89–90

recency bias
, 93–94

research method
, 88–90

results
, 90–94

task familiarity
, 84–85

Net income ratios
, 106

Net worth
, 110

Neuroticism/emotional stability
, 328–329

Non-Big4 auditors
, 27, 38

Non-Western economies
, 44

Nonfinancial disclosures
, 87

Nonfinancial measures
, 61, 63, 65

concept
, 49

relationship between firm performance and
, 51–52

relationship between political connections and
, 49–50

Nonperforming assets (NPAs)
, 104

Nonprofessional investors
, 81, 88

belief revision
, 85

group
, 80

research
, 87

Normative professional commitment (NPC)
, 270–271

Notes to Accounts (NTA)
, 105, 112

NPI-16
, 6

Nucleus
, 294–295

Older managers
, 2–3

Openness
, 357

Openness to experience
, 328–329

OPRM1
, 295

Ordinary least squares (OLS)
, 303–304

Organization’s culture
, 171–172

Organizational commitment to employees (OCE)
, 170, 174

Organizational independence
, 361

Organizational performance
, 351

Packages
, 114

Partial least squares (PLS)
, 57

Participants
, 364–365

recruitment
, 6

Path analysis
, 197–198, 224, 226

procedure
, 219

Pattern identification
, 116–128

PCAOB
, 82, 85–86

Peers
, 110–112

Perceived organizational support (POS)
, 360

Perceived Riskiness
, 37–38

Perceived Riskiness and Creditworthiness
, 37–38

Perceived supervisor support
, 360, 371

Perceptions
, 14

of narcissists
, 19

of psychological safety and organizational commitment to employees
, 173–174

Performance
, 196, 202

relationship
, 170

residual direct effects of role stressors on
, 206–207

Performance Measurement Systems (PMS)
, 44, 55–56

additional analyses
, 63–65

combined loadings and cross-loadings from PLS measurement
, 60–61

concept of social networking
, 52

data collection and sample selection
, 55

descriptive statistics and demographic information
, 59

on firm performance, joint effect of social networking and
, 54–55

interaction between social networking and political connections on firm performance
, 54

joint effect of social networking and PMS design choice on firm performance
, 54–55

joint effect of social networking and political connections on firm performance
, 53–54

measurement instruments
, 55–57

measurement models
, 57–59

nonfinancial and financial measures
, 49

relationship between financial measures and firm performance
, 52

relationship between nonfinancial measures and firm performance
, 51–52

relationship between political connections and financial measures
, 50–51

relationship between political connections and nonfinancial measures
, 49–50

research method
, 55–57

results
, 57–65

results of simple mediation effect
, 65

test of hypotheses
, 59–62

theoretical development and hypotheses formulation
, 47–55

zero-order correlation matrix and square root of average variances extracted
, 61

Personal income tax evasion
, 140

Personal values
, 357–358

Personality traits
, 339–340

combinations of
, 341

research
, 325–326

Person–environment fit theory
, 200

Phenotypes
, 294–295

Physiological approaches
, 199–200

Political connections
, 44, 47–48, 56

interaction between social networking and political connections on firm performance
, 54

joint effect of social networking and political connections on firm performance
, 53–54

relationship between financial measures and
, 50–51

relationship between nonfinancial measures and
, 49–50

Political guanxi
, 48

Positive traits
, 357

Post hoc tests
, 178

Potential borrower
, 29–30

Potential moderators
, 207

Power distance
, 208–209

Precision
, 122

Predictability
, 120, 122, 130–131

PriceWaterhouseCoopers (PWC)
, 46

Primary appraisal
, 201–202

Principal components analysis (PCA)
, 10–11

Prior year taxes
, 146

Private borrower
, 31–32

Private companies
, 26–27

regulatory standards for
, 28–29

Proactiveness
, 173

Probit analysis
, 106–107

Probit models
, 106–107

Professional autonomy
, 276–277

Professional commitment (PC)
, 270

job performance
, 274–275

literature review and hypotheses development
, 272–274

research methodology
, 275–279

results
, 279–281

Professional Ethics Examination Committee’s Ethics
, 29

Professionalism
, 270

job performance
, 274–275

literature review and hypotheses development
, 272–274

research methodology
, 275–279

results
, 279–281

Prospect theory
, 140, 144

Protection bill
, 359–360

Psychological genetics
, 292, 295

Psychological safety
, 170

Psychology studies
, 170

Psychometric theory
, 179

Psychopathy
, 325–326, 336–337

Public accountants
, 271–272

Public accounting firms
, 85

Public companies
, 26–27

Publication bias
, 207–208

Qualtrics
, 275–276

Quartile-based segregation
, 115–116

Random forests
, 128

Rational criminal concept
, 142

Receiver Operating Characteristic (ROC)
, 122

Recency bias
, 80–81, 93–94

Reference point
, 144, 147, 149, 152

Regulatory enforcement actions
, 258

Regulatory standards for private companies
, 28–29

Relationship between political connections and financial measures
, 50–51

Relationship between political connections and nonfinancial measures
, 49–50

Relationship-based economy
, 47

Research approach
, 149–150

Residual direct effects of role stressors on performance
, 206–207

Resilience
, 356–357

Restructuring process
, 111

Revenues
, 31–32

Risk-taking
, 173

Role ambiguity
, 175–176, 196–197, 200

Role conflict
, 200

Role modeling
, 358

Role overload
, 200

Role stress theory
, 200

Role stressors
, 196

Role stressors–stress arousal–burnout–job outcomes model
, 206

Roles of political connections and social networking
, 44

Root Mean Square Error of Approximation (RMSEA)
, 220

Sample selection method
, 55

Secondary appraisal
, 201–202

Securities and Exchange Commission (SEC)
, 28–29, 80, 260

Self-efficacy
, 340, 354, 369–370

Self-esteem
, 340

Self-regulation
, 271–272, 357–358

Sensing/intuition
, 327–328

Sensitivity analyses
, 226–229

Sensors
, 327–328

Sentiment analysis
, 112–114

Shared map
, 362–363

Signaling theory
, 26, 29–30

Simple mediation effect model
, 63

Skepticism
, 297

Small and medium enterprises (SMEs)
, 174

Small businesses
, 27–28

Social behavior, genetic roots of
, 294–296

Social cognitive theory
, 358

Social identity
, 358–359

Social learning theory
, 358

Social networking
, 44–45, 56

concept
, 52

interaction between political connections on firm performance
, 54

joint effect of PMS design choice on firm performance and
, 54–55

joint effect of political connections on firm performance and
, 53–54

Social sensitivity
, 294–297

gene
, 296

Sourcing textual information through ER, MDA NTA, and IAR
, 112

Standard deviation (SD)
, 302

Standardized Root Mean Squared Residual (SRMR)
, 220

State hope/expectancies of successful outcomes
, 356, 370–371

State-owned enterprises (SOEs)
, 47–48, 57

Statistical models
, 106–107

Statistical techniques
, 106–107

Stereotypical personality
, 341

Stop words
, 113

Strategic map
, 362–363

Stress
, 196, 202

engineering and physiological approaches to studying
, 199–200

in public accounting profession
, 202–204

Stressors
, 196–197

Stressors influence accountants’ performance
, 196

demographics
, 221–222

effects of stressors and mediators on performance
, 222

findings
, 229

implications for practice
, 231–232

implications for theory
, 229–231

limitations
, 232–233

metacorrelation matrix, path analysis, and moderation analyses
, 222–229

methods
, 209–221

results
, 221–229

theoretical background and hypothesis development
, 199–209

Structural Equation Model (SEM)
, 221

Structured method
, 363

Study selection process
, 209–210

Subjectivity in performance measures
, 50

SubNarc
, 13–14, 16

Subordinate narcissism
, 2, 4

manipulation
, 7–8

research on
, 4

Subsample analyses
, 63–65

Superior internal process
, 49

Supplemental analyses
, 34–39

Support vector machines (SVMs)
, 115

Survey materials
, 149–150

SurveyMonkey Audience panel (SMA panel)
, 275–276

Synthesis of behavioral accounting studies
, 325–326

authoritarianism
, 335–336

combinations of personality traits
, 341

Dark Triad
, 336–339

future research
, 341–342

locus of control
, 333–335

MBTI and FFM personality classifications
, 327–330

personality traits
, 339–340

tolerance for ambiguity
, 331–333

type A/B personalities
, 330–331

Task familiarity
, 84–85

Tax
, 116, 120, 140

compliance
, 140

researchers
, 140

Tax aggressiveness
, 140–141

dependent variables
, 150

Taxpayer cognition
, 141

Taxpayer compliance
, 141

Term frequency (tf)
, 113–114

Term frequency-inverse document frequency (tf-idf)
, 113–114

Test procedure
, 220

Text mining, creating features using
, 112–114

Thinking/feeling
, 327–328

Threat stressor
, 201

Tolerance for ambiguity
, 325–326, 331, 333

Tone of communication, classification using
, 125–127

Top-performing algorithms
, 127–128

Transactional stress models
, 201–202

Tunisia Research paper
, 350

Turnover ratios
, 106

Type A/B personalities
, 325–326, 330–331

Unfamiliar/Negative Association (UNA)
, 261

Unfamiliar/Positive Association (UPA)
, 261

United States

economy
, 27–28

firms
, 80

US Generally Accepted Accounting Principles (GAAP)
, 89–90

Variable measurements
, 178–180

Variance Inflation Factors (VIFs)
, 279–280

Verbosity
, 116–120

Virtuous auditor
, 357

Voluntary audits
, 293

hypothesis development
, 299–300

research design and data
, 300–304

results
, 304–309

theory and hypotheses development
, 294–300

Voluntary external audits
, 292–293

Volunteer Income Tax Assistance program (VITA)
, 149

WarpPLS Version 6.0
, 57

Weighted least squares (WLS)
, 220

Whistle-blowing

legislation
, 372–373

policy
, 359–360

Work–family conflict
, 200

Workplace

climate
, 173–174

narcissism in
, 4

Zero-order meta-analysis
, 198

Zero-order metacorrelations
, 219