Underreporting of chargeable time: the impact of gender and characteristics of underreporters.: An article from: Journal of Managerial Issues
Book Details
Author(s)Michael D. Akers, Tim V. Eaton
ISBN / ASINB0008DGGK2
ISBN-13978B0008DGGK8
AvailabilityAvailable for download now
Sales Rank13,447,802
MarketplaceUnited States 🇺🇸
Description
This digital document is an article from Journal of Managerial Issues, published by Pittsburg State University - Department of Economics on March 22, 2003. The length of the article is 5188 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the author: Recent research suggests that underreporting is still a problem for public accounting firms and that gender differences might exist in professional behavior. Such research has not examined the impact of gender relative to the underreporting of time and there has been limited work regarding the characteristics of individuals that might be inclined to underreport time. The purpose of this study is to explore these two issues in order to extend prior research that has examined the dysfunctional effects of underreporting chargeable time. Practicing public accountants were surveyed to determine if there are perceptual differences in the underreporting of time by gender. A discriminant model was used to identify characteristics that distinguish those individuals who underreport time from those that do not. The findings show there are significant differences between females and males. While there are characteristics that distinguish individuals that underreport from those that do not, the discriminant model did not predict underreporting any better than chance.
Citation Details
Title: Underreporting of chargeable time: the impact of gender and characteristics of underreporters.
Author: Michael D. Akers
Publication:Journal of Managerial Issues (Refereed)
Date: March 22, 2003
Publisher: Pittsburg State University - Department of Economics
Volume: 15 Issue: 1 Page: 82(16)
Distributed by Thomson Gale
From the author: Recent research suggests that underreporting is still a problem for public accounting firms and that gender differences might exist in professional behavior. Such research has not examined the impact of gender relative to the underreporting of time and there has been limited work regarding the characteristics of individuals that might be inclined to underreport time. The purpose of this study is to explore these two issues in order to extend prior research that has examined the dysfunctional effects of underreporting chargeable time. Practicing public accountants were surveyed to determine if there are perceptual differences in the underreporting of time by gender. A discriminant model was used to identify characteristics that distinguish those individuals who underreport time from those that do not. The findings show there are significant differences between females and males. While there are characteristics that distinguish individuals that underreport from those that do not, the discriminant model did not predict underreporting any better than chance.
Citation Details
Title: Underreporting of chargeable time: the impact of gender and characteristics of underreporters.
Author: Michael D. Akers
Publication:Journal of Managerial Issues (Refereed)
Date: March 22, 2003
Publisher: Pittsburg State University - Department of Economics
Volume: 15 Issue: 1 Page: 82(16)
Distributed by Thomson Gale
