The Effects of Human Psychological Factors on Accounting Prudence

Lo, Eko Widodo and Susanto, Djoko (2017) The Effects of Human Psychological Factors on Accounting Prudence. International Journal of Applied Business and Economic Research, 15 (20). pp. 229-241. ISSN 0972-7302

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Official URL: https://www.researchgate.net/publication/320911566...

Abstract

This research investigates the effects of psychological factors on accounting prudence. Specifically, we examine the influence of need for achievement, innovativeness, risk propensity, and internal locus of control on accounting prudence. In our models, we control for other factors, including gender, education level, and job. The results presented herein indicate that innovativeness and risk propensity characteristics positively influence liberal accounting bias. Furthermore, we document that the need for achievement and internal locus of control do not influence liberal accounting bias.

Item Type: Article
Uncontrolled Keywords: accounting prudence, need for achievement, innovativeness, risk propensity, locus of control
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 27 Apr 2020 05:36
Last Modified: 27 Jul 2020 02:51
URI: http://repository.stieykpn.ac.id/id/eprint/838

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