MAWLANA BHASHANI SCIENCE & TECHNOLOGY

UNIVERSITY
SANTOSH,TANGAIL - 1902

DEPARTMENT OF ACCOUNTING
ASSIGNMENT TITLE: Citation on Behavioral Accounting
ASSIGNMENT NO : 01

COURSE TITLE : Contemporary Issues of Acoounting Research

(Practical Work)
COURSE CODE : ACCT4104

SUBMITTED BY SUBMITTED TO

MD.MANIK ABDUL HALIM

ACCT 20019 LECTURER
4 Year 1st SEMESTER
th
DEPARTMENT OF ACCOUNTING
DEPARTMENT OF ACCOUNTING MAWLANA BHASHANI SCIENCE &
MAWLANA BHASHANI SCIENCE & TECHNOLOGY
TECHNOLOGY UNIVERSITY
UNIVERSITY

DATE OF PERFORMANCE : 13/03/2024 DATE OF SUBMISSION

25/03/24
TITLE YEAR SOURCE METHOD FINDING DE
VA
THE EFFECT OF INTERNAL 2020 core.ac.uk Snowball sampling is The result of this study Acc
CONTROL, INDIVIDUAL used besides random showed that internal Ten
MORALITY AND ETHICAL sampling in the case control has a significant
VALUE ON ACCOUNTING of the lack of negative effect on
FRAUD TENDENCY respondents, with accounting fraud
the hope that by tendency.
getting
recommendations.
Whether the reform of the 2023 emerald.com
Descriptive Results show that compared corp
accounting system affects the with corporates in traditional beh
corporate innovative behavior: statistics industries, high-tech hete
evidence from a quasi-natural corporates obtained higher und
experiment patent output after the mec
implementation of the New imp
Accounting Standards

Influences of Behavioral
Intention to Engage in
Environmental Accounting
Practices for Corporate
Sustainability: Managerial
Perspectives from a
Developing Country
2020 mdpi.com partial least square managers’ intention is eng
structural equation significantly influenced by pra
model (PLS-SEM) the attitudes towards EA Lan
practices, subjective
norms, and perceived
behavioral control.

The Effect of Financial 2023 Journal of This research The result showed inv
Literacy, Accounting Business used that financial de
Information,
and quantitative literacy,
Risk Perception and
Herding Behavior o Information techniques accounting
n System using information, and
Investment Decision questionnaires herding behavior
affect investment
decisions.
2020 journals.plos.org Descriptive Findings have pre
Disease avoidance in the time
statistics implications for the he
of COVID-19: The behavioral development of be
interventions
immune system is associated intended to increase
with concern and preventative preventative health
 behaviors.
health behaviors

APPLICATION OF 2021 researchgate.net Partial Least Square this study is expected to onl
TECHNOLOGY ACCEPTANCE approach (PLS). encourage students to ah
MODEL (TAM) TOWARDS perform online learning insti
ONLINE LEARNING DURING consistently and free from
COVID-19 PANDEMIC: any obstacles like internet
ACCOUNTING STUDENTS problems
PERSPECTIVE
2021 International The data analysis The results of this study he
THE EFFECT OF SOCIALIZATION, Journal of method used is by show that: 1) Socialization SAK
Economics,
UNDERSTANDING OF using SmartPLS 3.0. Affects the Application of MS
Business and
Accounting Sampling is done by SAK EMKM. 2) Teg
INFORMATION TECHNOLOGY AND Research purposive sampling Understanding Sub
(IJEBAR) technique. Information Technology Sur
ACCOUNTING ON THE
Does Not Affect the
APPLICATION OF SMALL AND Application of SAK EMKM.
3) Understanding
MEDIUM MICROFINANCE Accounting Affects the
ACCOUNTING STANDARD (SAK-
Application of SAK EMKM

EMKM) TO MSMES AT COFFE SHOP

IN TEGALSARI SUBDISTRICT

CENTRAL SURABAYA

Do key audit matters
impact financial
reporting behavior?
2020 Wiley Online we conduct a 3 × 1 Our findings show that au
Library
between-subjects managers' tendency to rep
experimental make an aggressive ma
design varying the financial reporting rep
level of KAM decision is reduced in be
disclosures: KAM the presence of KAMs
absent, KAM with (compared to the
firm-specific absence of KAMs).
information, and
KAM with nonfirm-
specific
information
The Effect of Gender 2022 ijssrr.com This research The results of this study the
Independence and indicate that: 1) Auditor
is descriptive independence has a positive on
Leadership Style on Audit
quantitative and significant effect on qu
Quality in audit quality. The higher the
Makassar Public research level of independence
pu
Accounting Offices possessed by the auditor in ac
carrying out his duties, the firm
higher
the quality of the audit it Ma
produces. 2) Leadership style Ci
based on gender
has a positive and
significant effect on audit
quality.

Financial Literacy among the 2020 ro.uow.edu.au Chi-squared analysis , the relationship was not fina
was used to test the significant between financial fina
Millennial Generation: hypotheses, knowledge and financial and
behavior. with
Relationships between beh

Knowledge, Skills, Attitude,

and Behavior

2022 hindawi.com regression analysis of Studies have shown that sto

A Study of Network the sample selected negative news before 1
out of the study, day and after 4 days
Negative News Based on observation of makes stock price
negative news before volatility larger, resulting
Behavioral Finance and after the in excess returns.
abnormal returns, and
Analysis of Abnormal excess returns
changes.
Fluctuation of Stock Price

Bridging Personality and 2020 frontiersin.org Descriptive Results showed (1) c

Online Prosocial statistics and extraversion,
Behavior: The Roles of partial agreeableness,
Empathy, Moral Identity, correlation conscientiousness,
and Social Self-Efficacy coefficients and openness were
positively related
to OPB, while
neuroticism was
negatively related
to OPB; (2)
perspective taking
could serve as a
mediator between
 all big five traits
and OPB, social
self-efficacy did
the same job
unless the
predictor was
agreeableness.
2020 mdpi.com This research uses The study concludes that env
Coercive, Normative and quantitative methods coercive, normative and ma
Mimetic Pressures as and is positivist in mimetic pressures have a acc
Drivers of nature. significant and positive
Environmental impact on the adoption of
EMA
Management Accounting
Adoption

Ownership structure and 2021 Taylor & Francis Using the ownership ea
earnings management:
Empirical evidence from sample from concentration and ma
Vietnam
489 non- state ownership in
financial positively affect
companies earnings
listed on the management. In
Vietnam stock contrast, the
market managerial
ownership and
foreign ownership
negatively affects
earnings
management.
(Fernandhytia and Muslichah 2020)
(Hou, Xie et al. 2023)

Boyer-Davis, S. (2020). "Technostress in higher education: An examination of faculty perceptions before

and during the COVID-19 pandemic." Journal of Business and Accounting 13(1): 42-58.

Chen, X., et al. (2020). "Influences of behavioral intention to engage in environmental accounting
practices for corporate sustainability: Managerial perspectives from a developing country." Sustainability
12(13): 5266.

Dewi, V., et al. (2020). "Financial literacy among the millennial generation: Relationships between
knowledge, skills, attitude, and behavior." Australasian Accounting, Business and Finance Journal 14(4):
24-37.

Fernandhytia, F. and M. Muslichah (2020). "The effect of internal control, individual morality and ethical
value on accounting fraud tendency." Media ekonomi dan manajemen 35(1): 112-127.

Gold, A., et al. (2020). "Do key audit matters impact financial reporting behavior?" International Journal
of Auditing 24(2): 232-244.

Gustiarum, T. and I. Kusumawardhani (2023). "The effects of financial literacy, accounting information,
risk perception and herding behavior on investment decision." Journal of Business and Information
Systems (e-ISSN: 2685-2543) 5(1): 1-10.

Hou, X., et al. (2023). "Whether the reform of the accounting system affects the corporate innovative
behavior: evidence from a quasi-natural experiment." Kybernetes.

Karim, A., et al. (2022). "The Effect of Gender Independence and Leadership Style on Audit Quality in
Makassar Public Accounting Offices." International Journal of Social Science Research and Review 5(7):
114-126.

Latif, B., et al. (2020). "Coercive, normative and mimetic pressures as drivers of environmental
management accounting adoption." Sustainability 12(11): 4506.
 Lazim, C., et al. (2021). "Application of technology acceptance model (TAM) towards online learning
during covid-19 pandemic: Accounting students perspective." Int. J. Bus. Econ. Law 24(1): 13-20.

Nguyen, H. A., et al. (2021). "Ownership structure and earnings management: Empirical evidence from
Vietnam." Cogent Business & Management 8(1): 1908006.

Putra, M. F. P. and T. D. Widajantie (2021). "THE EFFECT OF SOCIALIZATION, UNDERSTANDING OF

INFORMATION TECHNOLOGY AND ACCOUNTING ON THE APPLICATION OF SMALL AND MEDIUM
MICROFINANCE ACCOUNTING STANDARD (SAK-EMKM) TO MSMES AT COFFE SHOP IN TEGALSARI
SUBDISTRICT CENTRAL SURABAYA." International Journal of Economics, Business and Accounting
Research (IJEBAR) 5(2).

Shook, N. J., et al. (2020). "Disease avoidance in the time of COVID-19: The behavioral immune system is
associated with concern and preventative health behaviors." PloS one 15(8): e0238015.

Wu, C. C., et al. (2022). "A study of network negative news based on behavioral finance analysis of
abnormal fluctuation of stock price." Discrete Dynamics in Nature and Society 2022.

(Chen, Weerathunga et al. 2020)

(Gustiarum and Kusumawardhani 2023)

(Shook, Sevi et al. 2020)

(Lazim, Ismail et al. 2021)

(Putra and Widajantie 2021)

(Gold, Heilmann et al. 2020)

(Karim, Syamsuddin et al. 2022)

(Dewi, Febrian et al. 2020)

(Wu, Yan et al. 2022)

(Boyer-Davis 2020)

(Latif, Mahmood et al. 2020)

(Nguyen, Lien Le et al. 2021)