Leveling the Playing Field: How Assurance Mitigates the Negative Effect of Unfamiliarity Among Nonprofessional Investors

Cover -- ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH -- ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH -- ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH -- Copyright -- CONTENTS -- LIST OF CONTRIBUTORS -- Age Differences in Managers' Responses to Narcissistic Subordinates' Aggressive Accounting -- Abstract -- Introduction -- Hypotheses Development -- Narcissism in the Workplace -- Narcissism and Age -- Aggressive Accounting Via Estimates -- Methodology -- Participant Recruitment -- Procedure -- Subordinate Narcissism Manipulation -- Dependent Variables -- Comprehension Checks -- Results

Manager Descriptive Statistics -- Manipulation Check -- Tests of Hypothesis -- Meet or Beat Behavior -- Conclusion -- Acknowledgments -- Notes -- References -- The Effects of a Limited Liability Agreement and Audit Firm Size on Bank Loan Officers' Perceptions of Privately Held Compa ... -- Abstract -- Introduction -- Background, Theory and Hypotheses Development -- Regulatory Standards for Private Companies -- Signaling Theory and Lenders' Assessment of Creditworthiness -- Limited Liability Agreements (LLAs) and Client Creditworthiness -- Auditor Choice and Client Creditworthiness

Interactive Effects of LLA Disclosure and Auditor Size on Creditworthiness -- Methodology -- Experimental Setting -- Independent Variables -- Dependent Variable -- Participants -- Manipulation Checks -- Results -- Hypothesis Tests -- Supplemental Analyses -- Conclusion -- Acknowledgments -- Notes -- References -- Performance Measurement Systems Design Choice: The Roles of Political Connections and Social Networking on Firm Performance ... -- Abstract -- Introduction -- Theoretical Development and Hypotheses Formulation -- Nonfinancial and Financial Measures

The Relationship Between Political Connections and Nonfinancial Measures -- The Relationship Between Political Connections and Financial Measures -- The Relationship Between Nonfinancial Measures and Firm Performance -- The Relationship Between Financial Measures and Firm Performance -- The Concept of Social Networking -- The Joint Effect of Social Networking and Political Connections on Firm Performance -- The Interaction Between Social Networking and Political Connections on Firm Performance -- The Joint Effect of Social Networking and PMS Design Choice on Firm Performance -- Research Method

Data Collection and Sample Selection -- Measurement Instruments -- Performance Measurement Systems (PMS) -- Political Connections -- Social Networking -- Firm Performance -- Control Variables -- Results -- Measurement Models -- Test of Hypotheses -- Test of H1a and H1b -- Tests of H2a and 2b -- Test of H3 -- Tests of H4a and H4b -- Additional Analyses -- Discussions and Conclusion -- Acknowledgments -- Notes -- References -- Survey Questionnaire -- Performance Measurement System -- Political Connections -- Social Networking -- Firm Performance