Behavioral Research in Accounting 2 (2023)

Kaplan, S. E. and P. M. J. Reckers. 1993. Anexamination of the effects of accountability tactics on performance evaluationjudgments in public accounting. Behavioral Research In Accounting (5): 101-123.

Kaplan, S. E. and P. S. Wisner. 2009. The judgmentaleffects of management communications and a fifth balanced scorecard category onperformance evaluation. Behavioral Research In Accounting 21(2): 37-56.

Kaplan, S. E., A. K. Keinath and J. C. Walo.2001. An examination of perceived barriers to mentoring in public accounting. BehavioralResearch In Accounting (13): 195-220.

Kaplan, S. E., D. Lanier, K. R. Pope and J. A. Samuels. 2020. External investigators' follow-up intentions when whistleblowers report healthcare fraud: The effects of report anonymity and previous confrontation. Behavioral Research In Accounting 32(2): 91-101

Kaplan, S. E., K. R. Pope and J. A. Samuels.2010. The effect of social confrontation on individuals' intentions tointernally report fraud. Behavioral Research In Accounting 22(2): 51-67.

Kaplan, S. E., K. R. Pope and J. A. Samuels. 2015. An examination of the effects of managerial procedural safeguards, managerial likeability, and type of fraudulent act on intentions to report fraud to a manager. Behavioral Research In Accounting 27(2): 77-94.

Kaplan, S. E., M. J. Petersen and J. A. Samuels.2012. An examination of the effect of positive and negative performance on therelative weighting of strategically and non-strategically linked balancedscorecard measures. Behavioral Research In Accounting 24(2): 133-151.

Kaplan, S. E., S. Pourciau and P. M. J. Reckers.1990. An examination of the effect of the president's letter and stock advisoryservice information on financial decisions. Behavioral Research In Accounting(2): 63-92.

Kelly, K. 2010. The effects of incentives oninformation exchange and decision quality in groups. Behavioral Research In Accounting 22(1): 43-65.

Kennedy, J. 1997. Commentary on Auditors'uncertainty representation and evidence aggregation. Behavioral Research InAccounting (9 Supplement): 148-156.

Kennedy, J. 1997. Commentary on The effects ofaudit structure and experience on auditors' decisions to isolate errors. BehavioralResearch In Accounting (9 Supplement): 94-97.

Kenno, S. A., S. A. McCracken, and S. E. Salterio. 2017. Financial reporting interview-based research: A field research primer with an illustrative example. Behavioral Research In Accounting 29(1): 77-102.

Kerr, D. S. and D. D. Ward. 1994. The effects ofaudit task and evidence integration and belief revision. Behavioral ResearchIn Accounting (6): 21-42.

Ketchand, A. A. and J. R. Strawser. 1998. Theexistence of multiple measures of organizational commitment andexperience-related differences in a public accounting setting. BehavioralResearch In Accounting (10): 109-137.

Ketchand, A. A. and J. R. Strawser. 2001.Multiple dimensions of organizational commitment: Implications for futureaccounting research. Behavioral Research In Accounting (13): 221-252.

Khan, M. J. and P. C. Tronnes. 2019. p-hacking in experimental audit research. Behavioral Research In Accounting 31(1): 119-131.

Kiersey, G. F. 1994. Identification of auditors'propositions related to assessments of management estimates. BehavioralResearch In Accounting (6): 43-71.

King, J., R. Welker and G. Keller. 1994. Theeffects of independence allegation on peer review evaluation of auditprocedures. Behavioral Research In Accounting (6): 72-91.

Kite, D., T. J. Louwers and R. R. Radtke. 1996.Ethics and environmental auditing: An investigation of environmental auditors'levels of moral reasoning. Behavioral Research In Accounting (8Supplement): 200-214.

Koonce, L. and F. Phillips. 1996. Auditors'comprehension and evaluation of client suggested causes in analyticalprocedures. Behavioral Research In Accounting (8): 32-48.

Kowalczyk, T. K. and C. J. Wolfe. 1998. Anchoringeffects associated with recommendations from expert decision aids: Anexperimental analysis. Behavioral Research In Accounting (10 Supplement): 147-169.

Kramer, S. and V. S. Maas. 2020. Selective attention as a determinant of escalation bias in subjective performance evaluation judgments. Behavioral Research In Accounting 32(1): 87-100.

Krische, S. D., P. R. Sanders and S. D. Smith. 2014. Management credibility and investment risk: An experimental investigation of lease accounting alternatives. Behavioral Research In Accounting 26(1): 109-130.

Krishnan, R. and D. M. Booker. 2002. Investor'suse of analysts' recommendations. Behavioral Research In Accounting (14): 129-156.

Krogstad, J. L. 1996. Commentary on ethics andaccounting research: The issue of deception. Behavioral Research InAccounting (8 Supplement): 48-52.

Kruis, A. and S. K. Widener. 2014. Managerial influence in performance measurement system design: A recipe for failure? Behavioral Research In Accounting 26(2): 1-34.

Lambert, T. A., B. L. Luippold and C. M. Stefaniak. 2018. Audit partner disclosure: An experimental exploration of accounting information contagion.Behavioral Research In Accounting 30(1): 27-38.

Lau, C. M. and A. Moser.2008. Behavioral effects of nonfinancialperformance measures: The role of procedural fairness. Behavioral Research In Accounting 20(2): 55-71.

Lau, C. M. and G. Scully. 2015. The roles of organizational politics and fairness in the relationship between performance management systems and trust. Behavioral Research In Accounting 27(1): 25-53.

Lee, C. and R. B. Welker. 2007. The effect ofaudit inquiries on the ability to detect financial misrepresentations. Behavioral Research In Accounting (19): 161-178.

Lee, C. and R. B. Welker. 2011. Prior exposure tointerviewee's truth-telling (baselining) and deception-detection accuracy ininterviews. Behavioral Research In Accounting 23(2): 131-146.

Lehmann, C. M. and C. S.Norman. 2006. Theeffects of experience on complex problem representation and judgment inauditing: An experimental investigation. Behavioral Research in Accounting (18): 65-83.

Libby, T. 2011. Editor's report. Behavioral Research In Accounting 23(2): 235-240.

Libby, T. and L. Thorne. 2009. The influence ofincentive structure on group performance in assembly lines and teams. Behavioral Research In Accounting 21(2): 57-72.

Liedtka, S. L., B. K.Church and M. R. Ray. 2008. Performancevariability, ambiguity intolerance, and balanced scorecard-based performanceassessments. Behavioral Research In Accounting 20(2): 73-88.

Lin, H. and W. Fan. 2011. Leveragingorganizational knowledge through electronic knowledge repositories in publicaccounting firms: An empirical investigation. Behavioral Research In Accounting 23(2): 147-167.

Lindsay, R. M. 1993. Incorporating statisticalpower into the test of significance procedure: A methodological and empiricalinquiry. Behavioral Research In Accounting (5): 211-236.

Lipe, M. G. 1997. Commentary on The effects ofjustification, task complexity and experience / training on problem solvingperformance. Behavioral Research In Accounting (9 Supplement): 117-122.

Liu, G. 2012. Gathering evidence through enquiry:A process improvement focus. Behavioral Research In Accounting 24(2): 153-175.

Lord, A. T. 1989. The development of behavioralthought in accounting, 1952-1981. Behavioral Research In Accounting (1): 124-149.

Loscher, G., S. Ruhle and S. Kaiser. 2020. Commitment profiles of accountants: A person-centered study of the commitment towards profession and organization. Behavioral Research In Accounting 32(1): 51-68.

Lowe, D. J. and P. M. J. Reckers. 2000. The useof foresight decision aids in auditors' judgments. Behavioral Research InAccounting (12): 97-118.

(Video) Behavioural Accounting Research

Luft, J. L., S. F. Haka and B. Ballou. 1998.Bargaining strategy and accounting information about opponent's payoffs:Bargaining in a hall of mirrors. Behavioral Research In Accounting (10Supplement): 111-140.

Lynch, E. J. and L. M. Andiola. 2019. If eyes are the window to our soul, what role does eye-tracking play in accounting research? Behavioral Research In Accounting 31(2): 107-133.

Macintosh, N. B. and J. J. Williams. 1992.Managerial roles and budgeting behavior. Behavioral Research In Accounting(4): 23-48.

Mahama, H. and M. M. Cheng. 2013. The effect ofmanagers' enabling perceptions on costing system use, psychological empowerment,and task performance. Behavioral Research In Accounting 25(1): 89-114.

Maiga, A. S. and F. A. Jacobs. 2005. Antecedents andconsequences of quality performance.Behavioral Research in Accounting (17): 111-131.

Maines, L. A., G. L.Solamon and G. B. Sprinkle 2006. Aninformation economics perspective on experimental research in accounting. Behavioral Research in Accounting (18): 85-102.

Maksymov, E. M., M. W. Nelson and W. R. Kinney. 2018. Budgeting audit time: Effects of audit step frame and verifiability. Behavioral Research In Accounting 30(1): 59-73.

Malone, J. A. 2016. Report of Judith A. Malone, Bentley University ethics officer, concerning Dr. James E. Hunton. Behavioral Research In Accounting 28(2): 1-5. ("1. Dr. Hunton engaged in research misconduct by fabricating the data underlying Fraud Brainstorming and Tone at the Top." "2. The whole body of Dr. Hunton's extensive research while a faculty member at Bentley University must now be considered suspect.").

Marchant, G. 1990. Accounting changes andinformation processing: Some further empirical evidence. Behavioral ResearchIn Accounting (2): 93-103.

Marginson, D. and B.Bui. 2009. Examining the human cost ofmultiple role expectations.BehavioralResearch in Accounting 21(1): 59-81.

Maroney, J. J. and C. O hO'gartaigh. 2005. 20-Freconciliations and investors' perceptions of risk, financial performance, andquality of accounting principles. BehavioralResearch in Accounting (17): 133-147.

Maroney, J. J. and R. E.McDevitt. 2008. The effects of moral reasoning onfinancial reporting decisions in a post Sarbanes-Oxley environment. Behavioral Research In Accounting 20(2): 89-110.

Marxen, D. E. 1992. Using an unfolding techniqueto determine the lowballing tendency of auditors. Behavioral Research InAccounting (4): 113-126.

McCracken, S., S. E. Salterio and R. N. Schmidt.2011. Do managers intend to use the same negotiation strategies as partners? Behavioral Research In Accounting 23(1): 131-160.

Merchant, K. A. and W. A.Van der Stede. 2006. Field-basedresearch in accounting: Accomplishments and prospects. Behavioral Research in Accounting (18): 117-134.

Meyer, M. and J. T. Rigsby. 2001. A descriptiveanalysis of the content and contributors of behavioral research in accounting1989-1998. Behavioral Research In Accounting (13): 253-279.

Miller, C. L., D. B. Fedor,and R. J. Ramsay. 2006. Effectsof discussion of audit reviews on auditors’ motivation and performance. Behavioral Research in Accounting (18): 135-146.

Miller, F., C. A. Denison and L. J. Matuszewski.2013. Modeling the antecedents of preferences for incomplete contracts inbilateral trade: An experimental investigation. Behavioral Research In Accounting 25(1): 135-159.

Miller, J. S. and L. M. Sedor. 2014. Do stock prices influence analysts' earnings forecasts? Behavioral Research In Accounting 26(1): 85-108.

Mills, T. Y. 1996. The effect of cognitive styleon external auditors' reliance decisions on internal audit functions. BehavioralResearch In Accounting (8): 49-73.

Mladenovic, R. and R. Simnett. 1994. Examinationof Contextual effects and changes in task predictability on auditor calibration.Behavioral Research In Accounting (6): 178-203.

Mock, T. J. and H. Fukukawa. 2016. Auditors' risk assessments: The effects of elicitation approach and assertion framing. Behavioral Research In Accounting 28(2): 75-84.

Mock, T. J., A. M. Wright, M. T. Washington andG. Krishnamoorthy. 1997. Auditors' uncertainty representation and evidenceaggregation. Behavioral Research In Accounting (9 Supplement): 123-147.

Moroney, R. and R. Simnett. 2009. Differences inindustry specialist knowledge and business risk identification and evaluation. Behavioral Research In Accounting 21(2): 73-89.

Morrill, J. B., C. K. J. Morrill and L. S. Kopp.2012. Internal control assessment and interference effects. Behavioral Research In Accounting 24(1): 73-90.

Morrow, M., S. R. Stinson and M. M. Doxey. 2018. Tax incentives and target demographics: Are tax incentives effective in the health insurance market? Behavioral Research In Accounting 30(1): 75-98.

Moser, D. V. 1998. Using an experimentaleconomics approach in behavioral accounting research. Behavioral Research InAccounting (10 Supplement): 94-110.

Mowchan, M., D. J. Lowe and P. M. J. Reckers. 2015. Antecedents to unethical corporate conduct: Characteristics of the complicit follower. Behavioral Research In Accounting 27(2): 95-126.

Mueller, J. M. and J. C. Anderson. 2002. Decisionaids for generating analytical review alternatives: The impact of goal framingand audit-risk level. Behavioral Research In Accounting (14): 157-178.

Mukherji, A. 1996. The Handbook of ExperimentalEconomics: A review essay. Behavioral Research In Accounting (8): 217-231.

Munter, P. 1996. Commentary on Ethics andenvironmental auditing: An investigation of environmental auditors' levels ofmoral reasoning. Behavioral Research In Accounting (8 Supplement): 215-218.

Murphy, P. R. and C. Free. 2016. Broadening the fraud triangle: Instrumental climate and fraud. Behavioral Research In Accounting 28(1): 41-56.

Murray, D. 1990. The performance effects ofparticipative budgeting: An integration of intervening and moderating variables.Behavioral Research In Accounting (2): 104-123.

Murray, D. 1991. Data fixation: Methodologicalrefinements and additional empirical evidence. Behavioral Research InAccounting (3): 25-38.

Murray, D. and R. W. Regel. 1992. Accuracy andconsensus in accounting studies of decision making. Behavioral Research InAccounting (4): 127-139.

Naranjo-Gil, D., G. Cuevas-Rodriguez, A. Lopez-Cabralesand J. M. Sanchez. 2012. The effect of incentive system and cognitiveorientation on teams' performance. Behavioral Research In Accounting 24(2): 177-191.

Nikias, A. D., S. T. Schwartz, E. E. Spires, J.R. Wollscheid and R. A. Young. 2010. The effects of aggregation and timing onbudgeting: An experiment. Behavioral Research In Accounting 22(1): 67-83.

Nouri, H. and R. J. Parker. 1996. The effect oforganizational commitment on the relation between budgetary participation andbudgetary slack. Behavioral Research In Accounting (8): 74-90.

O'Donnell, E. 2002. Evidence of an associationbetween error-specific experience and auditor performance during analyticalprocedures. Behavioral Research In Accounting (14): 179-196.

Palmer, R. J. and R. B. Welker. 1994. The effectof an anticipated performance evaluation on willingness to perform: Theintervention of self-presentational motives. Behavioral Research InAccounting (6): 204-220.

Parker, R. J., H. Nouri and A. F. Hayes. 2011.Distributive justice, promotion instrumentality, and turnover intentions inpublic accounting firms. Behavioral Research In Accounting 23(2): 169-186.

Parsons, L. M. 2007. The impact of financialinformation and voluntary disclosures on contributions to not-for-profitorganizations. Behavioral Research In Accounting (19): 179-196.

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Pasewark, W. R. and J. R. Strawser. 1996. Thedeterminants and outcomes associated with job insecurity in a professionalaccounting environment. Behavioral Research In Accounting (8): 91-113.

Pasewark, W. R. and R. E.Viator. 2006. Sourcesof work-family conflict in the accounting profession. Behavioral Research in Accounting (18): 147-165.

Perreault, S., J. Wainberg and B. L. Luippold. 2017. The impact of client error-management climate and the nature of the auditor-client relationship on external auditor reporting decisions. Behavioral Research In Accounting 29(2): 37-50.

Persellin, J. S. 2013. The influence of PCAOB inspections on audit committee members' judgments. Behavioral Research In Accounting 25(2): 97-114.

Peterson, B. K. and B. Wong-On-Wing. 2000. Anexamination of the positive test strategy in auditors' hypothesis testing. BehavioralResearch In Accounting (12): 257-278.

Peytcheva, M., A. M. Wright and B. Majoor. 2014. The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands. Behavioral Research In Accounting 26(2): 51-72.

Pickerd, J. S., S. L. Summers and D. A. Wood. 2015. An examination of how entry-level staff auditors respond to tone at the top vis-a-vis tone at the bottom. Behavioral Research In Accounting 27(1): 79-98.

Pietsch, C. P. R. and W. F. Messier Jr. 2017. The effects of time pressure on belief revision in accounting: A review of relevant literature within a pressure-arousal-effort-performance framework. Behavioral Research In Accounting 29(2): 51-71.

Pincus, K. V. 1991. Audit judgment confidence. BehavioralResearch In Accounting (3): 39-65.

Pinsker, R. 2007. Long series of information andnonprofessional investors' belief revision. Behavioral Research In Accounting (19): 197-214.

Pinsker, R. 2011. Primacy or recency? A study oforder effects when nonprofessional investors are provided a long series ofdisclosures. Behavioral Research In Accounting 23(1): 161-183.

Pinsker, R., R. Pennington and J. K. Schafer. 2009.The influence of roles, advocacy, and adaptation to the accounting decisionenvironment. Behavioral Research In Accounting 21(2): 91-111.

Pitre, T. J. 2012. Effects of increased reportingfrequency on nonprofessional investors' earnings predictions. Behavioral Research In Accounting 24(1): 91-107.

Poznanski, P. J. and D. M. Bline. 1997. Usingstructural equation modeling to investigate the causal ordering of jobsatisfaction and organizational commitment among staff accountants. BehavioralResearch In Accounting (9): 154-171.

Prawitt, D. F. 1998. Commentary on Anchoringeffects associated with recommendations from expert decision aids: Anexperimental analysis. Behavioral Research In Accounting (10 Supplement): 170-181.

Prawitt, D. F., N. Y. Sharp and D. A. Wood. 2011.Reconciling archival and experimental research: Does internal audit contributionaffect the external audit fee? Behavioral Research In Accounting 23(2): 187-206.

Ramsay, R. J. and R. M. Tubbs. 2005. Analysis ofdiagnostic tasks in accounting research using signal detection theory. Behavioral Research in Accounting (17):149-173.

Ravenscroft, S. and S. Haka. 1996. Incentiveplans and opportunities for information sharing. Behavioral Research InAccounting (8): 114-133.

Rebele, J. E. and R. E. Michaels. 1990.Independent auditors' role stress: Antecedent, outcome, and moderatingvariables. Behavioral Research In Accounting (2): 124-153.

Reckers, P. M. J. and B. Wong-On-Wing. 1991.Management's motive and its effect on selected audit decisions. BehavioralResearch In Accounting (3): 66-84.

Reckers, P. M. J. and J. J. Schultz Jr. 1993. Theeffects of fraud signals, evidence order, and group-assisted counsel onindependent auditor judgment. Behavioral Research In Accounting (5): 124-144.

Reed, S. A., J. A. Strawser and R. H. Strawser.1995. A note on the application of the behavioral life-cycle model ingovernmental lending decisions. Behavioral Research In Accounting (7): 80-103.

Reiter, S. A. 1994. Beyond economic man: Lessonsfor behavioral research in accounting. Behavioral Research in Accounting(6) Supplement: 163-185. (Summary).

Rennie, M. 1995. Factors affecting responsibilityassessments after an audit failure. Behavioral Research In Accounting(7): 104-121.

Riley, T. J., G. R. Semin and A. C. Yen. 2014. Patterns of language use in accounting narratives and their impact on investment-related judgments and decisions. Behavioral Research In Accounting 26(1): 59-84.

Roberts, M. L., T. L. Albright and A. R. Hibbets.Debiasingbalanced scorecard evaluations. 2004. Behavioral Research in Accounting(16):75-88.

Robertson, J. C. 2010. The effects ofingratiation and client incentive on auditor judgment. Behavioral Research In Accounting 22(2): 69-86.

Robertson, J. C., C. M. Stefaniak and M. B.Curtis. 2011. Does wrongdoer reputation matter? Impact of auditor-wrongdoerperformance and likeability reputations on fellow auditors' intention to takeaction and choice of reporting outlet. Behavioral Research In Accounting 23(2): 207-234.

Rose, A. M., J. M. Rose and C. Strand Norman. 2016. Material control weakness corrections: The enduring effects of trust in management. Behavioral Research In Accounting 28(2): 41-53.

Rose, A. M., J. M. Rose and M. Dibben. 2010. Theeffects of trust and management incentives on audit committee judgments. Behavioral Research In Accounting 22(2): 87-103.

Rose, A. M, J. M. Rose, I. Suh and J. Thibodeau. 2020. Analytical procedures: Are more good ideas always better for audit quality? Behavioral Research In Accounting 32(1): 37-49.

Rose, J. M. 2005. Decision aids and experientiallearning.Behavioral Research in Accounting (17): 175-189.

Rose, J. M. 2007. Attention to evidence ofaggressive financial reporting and intentional misstatement judgments: Effectsof experience and trust. Behavioral Research In Accounting (19):215-229.

Rosman, A. J., S. F. Biggs and R. E. Hoskin.2012. The effects of tacit knowledge on earnings management behavior in thepresence and absence of monitoring at different levels of firm performance. Behavioral Research In Accounting 24(1): 109-130.

Ruchala, L. V. 1999. The influence of budget goalattainment on risk attitudes and escalation. Behavioral Research InAccounting (11): 161-191.

Ruland, R. G. 1996. Commentary on Inappropriateaudit partner behavior: Views of partners and senior managers. BehavioralResearch In Accounting (8 Supplement): 269-274.

Rupert, T. J. and M. L. Wartick. 1997.Sensitization to the rights and welfare of the participants in accountingresearch. Behavioral Research In Accounting (9): 250-272.

Rutledge, R. W. and A. M. Harrell. 1994. Theimpact of responsibility and framing of budgetary information on group-shifts. BehavioralResearch In Accounting (6): 92-109.

Saiewitz, A. and M. D. Piercey. 2020. To big to comprehend? A research note on how large number disclosure format affects voter support for government spending bills. Behavioral Research In Accounting 32(1): 149-158. Erratum. 2020. Behavioral Research In Accounting 32(2): 123.

Salterio, S. E. 2019. In celebration of 30 years of Behavioral Research in Accounting. Behavioral Research In Accounting 31(1): 1.

Salzsieder, L. 2016. Fair value opinion shopping. Behavioral Research In Accounting 28(1): 57-66.

Sami, H. and B. N. Schwartz. 1992. Alternativepension liability disclosure and the effect on credit evaluation: An experiment.Behavioral Research In Accounting (4): 49-62.

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Sawers, K., A. Wright and V. Zamora. 2011. Doesgreater risk-bearing in stock option compensation reduce the influence ofproblem framing on managerial risk-taking behavior? Behavioral Research In Accounting 23(1): 185-201.

Schatzberg, J. W., G. R. Sevcik and B. P.Shapiro. 1996. Exploratory experimental evidence on independence impairmentconditions: Aggregate and individual results. Behavioral Research InAccounting (8 Supplement): 173-195.

Schiff, A. D. and L. R. Hoffman. 1996. Anexploration of the use of financial and nonfinancial measures of performance byexecutives in a service organization. Behavioral Research In Accounting(8): 134-153.

Schmidt, R. N. 2014. The effects of auditors' accessibility to "tone at the top" knowledge on audit judgments. Behavioral Research In Accounting 26(2): 73-96.

Schwartz, S. T. and D. E. Wallin. 2002.Behavioral implications of information systems on disclosure fraud. BehavioralResearch In Accounting (14): 197-222.

Seifert, D. L., W. W. Stammerjohan and R. B. Martin. 2014. Trust, organizational justice, and whistleblowing: A research note. Behavioral Research In Accounting 26(1): 157-168.

Sellers, R. D., T. J. Fogarty and L. M. Parker.2012. Unleashing the technical core: Institutional theory and the aftermath ofArthur Andersen. Behavioral Research In Accounting 24(1): 181-201.

Selling, T. I. 1993. Confidence and Informationusage: Evidence from a bankruptcy prediction task. Behavioral Research InAccounting (5): 237-264.

Seybert, N. 2016. Experienced executives' views of the effects of R&D capitalization on reputation-driven real earnings management: A replication of survey data from Seybert (2010). Behavioral Research In Accounting 28(2): 85-90.

Shaub, M. K. 1996. Trust and suspicion: Theeffects of situational and dispositional factors on auditors' trust of clients. BehavioralResearch In Accounting (8): 154-174.

Shaub, M. K. 1997. Commentary on The relationshipbetween an individual's values and perceptions of moral intensity: An empiricalstudy. Behavioral Research In Accounting (9 Supplement): 41-49.

Shaub, M. K. and J. E. Lawrence. 1996. Ethics,experience and professional skepticism: A situational analysis. BehavioralResearch In Accounting (8 Supplement): 124-157.

Shaub, M. K. and J. E. Lawrence. 1996. Response. BehavioralResearch In Accounting (8 Supplement): 169-172. (Response to commentsby Doucet and Doucet in the same issue).

Shaub, M. K., D. W. Finn and P. Munter. 1993. Theeffects of auditors' ethical orientation on commitment and ethical sensitivity. BehavioralResearch In Accounting (5): 145-169.

Shields, M. D. 2009. “What a long, interestingtrip it's been” through the behavioral accounting literature: A personalperspective. Behavioral Research In Accounting 21(2): 113-116.

Shim, T. S., S. J. Pae and E. Choi. 2020. The effects of auditor designation by the regulator on auditor decisions: Evidence from Korea. Behavioral Research In Accounting 32(1): 21-36.

Simnett, R. and K. T. Trotman. 2018. Twenty-five year overview of experimental auditing research trends and links to audit quality. Behavioral Research In Accounting 30(2): 55-76.

Sisaye, S. 1995. Control as an exchange process:A power control framework of organizations. Behavioral Research In Accounting(7): 122-161.

Sisaye, S. 1998. An overview of the social andbehavioral sciences approaches in management control research. BehavioralResearch In Accounting (10 Supplement): 11-26.

Slapnicar, S., M. Licen, F. G. H. Hartman, A. S. Ozimic and G. Repovs. 2021. Management accountants' empathy and their violation of fiduciary duties: A replication and extension study using fMRI. Behavioral Research In Accounting 33(1): 21-42.

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Snead, K. and A. Harrell. 1991. The impact ofpsychological factors on the job satisfaction of senior auditors. BehavioralResearch In Accounting (3): 85-96.

Spekle, R. F., H. J. van Elten and S. K. Widener. 2017. Creativity and control: A paradox - Evidence from the levers of control framework. Behavioral Research In Accounting 29(2): 73-96. (Development of a structural equation model, based on a survey of 233 business unit managers, indicating that the intensity of use of the levers of control framework system of controls is positively associated with empowerment and creativity).

Spilker, B. C. and D. F. Prawitt. 1997. Adaptiveresponses to time pressure: The effects of experience on tax information searchbehavior. Behavioral Research In Accounting (9): 172-198.

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Stuart, I. C. and D. F. Prawitt. 2012. Firm-levelformalization and auditor performance on complex tasks. Behavioral Research In Accounting 24(2): 193-210.

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Svanberg, J. and P. Ohman. 2017. Does charismatic client leadership constrain auditor objectivity? Behavioral Research In Accounting 29(1): 103-118.

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Tan, H. and D. Mayorga. 2020. Investors' interpretations of imprecise standards and their perceptions of earnings management by reputable companies. Behavioral Research In Accounting 32(2): 103-122.

Tan, H., R. Duh, S. Chiu and S. Li. 2016. Does an asset management firm's stock holding made in response to buy-side analysts' prior recommendations induce subsequent forecast optimism? Behavioral Research In Accounting 28(2): 55-68.

Tan, H. C. and K. T. Trotman. 2018. Information processing biases in impairment decisions: Effect of reversibility of impairment losses and disclosure transparency. Behavioral Research In Accounting 30(2): 77-94.

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Taylor, E. Z. and M. B. Curtis. 2013. Whistleblowing in audit firms: Organizational response and power distance. Behavioral Research In Accounting 25(2): 21-43.

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Trivedi, V. U. and J.Chung. 2006. Theimpact of compensation level and context on income reporting behavior in thelaboratory. Behavioral Research in Accounting (18): 167-183.

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FAQs

What is Behavioral Research in Accounting? ›

Behavioral Research in Accounting publishes original research relating to accounting and how it affects and is affected by individuals and organizations. Theoretical papers and papers based upon empirical research (e.g., field, survey and experimental research) are welcomed.

What is accounting research? ›

Accounting research is part of the process of reviewing and auditing the firm's financial information to convert the data into insights on complex financial issues that help companies choose the best course of action.

What is critical perspective research in accounting? ›

Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with ...

What is journal in Management accounting? ›

A journal is a detailed account that records all the financial transactions of a business, to be used for the future reconciling of accounts and the transfer of information to other official accounting records, such as the general ledger.

What is behavioral research example? ›

Consider just a few examples: At the level of behavior of the individual, the behavioral and social sciences produce knowledge about health issues, such as drug and alcohol abuse, obesity, violent behavior, smoking, maintenance of drug treatment regimens, stress management, ability to cope with illness, and health ...

What type of research is behavioral research? ›

Social behavioral research applies the behavioral and social sciences to the study of people's or animals' responses to certain internal and external stimuli. This kind of research is conducted by the following academic disciplines: economics, political science, sociology, psychology, anthropology, and history.

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