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Behavioral & Experimental Accounting eJournal

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Viewing: 1 - 50 of 1,999 papers

1.

Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research

Number of pages: 91 Posted: 13 Mar 2008 Last Revised: 07 May 2008
Working Paper Series
University of Chicago - Booth School of Business and Boston University Questrom School of Business
Downloads 20,582
2.

The Role of Boards of Directors in Corporate Governance: A Conceptual Framework & Survey

Charles A. Dice Center Working Paper No. 2008-21, ECGI - Finance Working Paper No. 228/2009, Fisher College of Business Working Paper No. 2008-03-020
Number of pages: 63 Posted: 18 Nov 2008 Last Revised: 23 Jul 2012
Working Paper Series
University of New South Wales, Department of Banking and Finance, University of California, Berkeley and Ohio State University (OSU) - Department of Finance
Downloads 7,882
3.

Earnings Quality: Evidence from the Field

Number of pages: 73 Posted: 10 Jul 2012 Last Revised: 21 Feb 2014
Working Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School

Multiple version iconThere are 2 versions of this paper

Downloads 6,781
4.

Accounting in and for the Subprime Crisis

Number of pages: 57 Posted: 02 Apr 2008
Working Paper Series
New York University (NYU) - Leonard N. Stern School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 6,732
5.

A Risk Perception Primer: A Narrative Research Review of the Risk Perception Literature in Behavioral Accounting and Behavioral Finance

Number of pages: 109 Posted: 20 Jul 2004
Working Paper Series
Goucher College - Department of Business Management
Downloads 6,547
6.

Normative Accounting Theories

Kabir, M. H. 2005. Normative accounting theories. Dhaka University Journal of Business Studies XXVI (No. 1): 87-123.
Number of pages: 30 Posted: 05 Aug 2005 Last Revised: 17 Jan 2016
Accepted Paper Series
Faculty of Business & Law, Auckland University of Technology
Downloads 5,918
7.

Human Resource Accounting - A New Dimension

Canadian Accounting Association (CAAA) 2006 Annual Conference
Number of pages: 18 Posted: 10 Feb 2007
Working Paper Series
Indian Institute of Management (IIM) rohtak and Independent
Downloads 5,738
8.

Accounting Program Research Rankings by Topical Area and Methodology

Issues in Accounting Education. Vol. 25, No. 4, pp. 631-654, 2010
Number of pages: 32 Posted: 05 Feb 2009 Last Revised: 16 Dec 2010
Accepted Paper Series
University of Memphis - School of Accountancy, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 5,646
9.

A Literature Review of Risk Perception Studies in Behavioral Finance: The Emerging Issues

Number of pages: 41 Posted: 25 May 2007
Working Paper Series
Goucher College - Department of Business Management
Downloads 5,570
10.

Creative Accounting: Nature, Incidence and Ethical Issues

UPF Working Paper No. 749
Number of pages: 19 Posted: 12 Jul 2004
Working Paper Series
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Oxford Brookes University - Business School
Downloads 5,155
11.

When is a Liability not a Liability? Textual Analysis, Dictionaries, and 10-Ks

Journal of Finance, Forthcoming
Number of pages: 46 Posted: 23 Jan 2009 Last Revised: 05 Mar 2010
Accepted Paper Series
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance
Downloads 4,910
12.

The Design and Use of Management Control Systems: An Extended Framework for Analysis

AAA 2006 Management Accounting Section (MAS) Meeting
Number of pages: 54 Posted: 04 Aug 2005
Working Paper Series
Monash University - Department of Accounting and Lancaster University

Multiple version iconThere are 2 versions of this paper

Downloads 4,869
13.

Balanced Scorecard in Indian Companies

Vikalpa, Vol. 30, No. 2, pp. 11-25, April-June 2005
Number of pages: 15 Posted: 13 Jul 2005
Accepted Paper Series
UIAMS, Panjab University, Chandigarh , Management Development Institute - Supply Chain Management Area and Securities Exchange Board of India
Downloads 4,676
14.

Continuous Auditing: An Effective Tool for Internal Auditors

Internal Auditing, 21(2): 27-35, March-April 2006
Number of pages: 23 Posted: 31 May 2006 Last Revised: 05 May 2014
Accepted Paper Series
Rutgers University and Texas A&M University-Corpus Christi
Downloads 4,515
15.

Fair Value Accounting and Financial Stability

Chicago GSB Research Paper No. 08-15
Number of pages: 14 Posted: 30 Sep 2008
Working Paper Series
University of Toulouse 1 - Toulouse School of Economics (TSE), University of Chicago - Booth School of Business and Bank for International Settlements
Downloads 3,905
16.

In Search of Management Accounting Theory

Number of pages: 22 Posted: 26 Sep 2005
Working Paper Series
Aalto University School of Business and Turku School of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 3,876
17.

Textual Analysis in Accounting and Finance: A Survey

Number of pages: 56 Posted: 03 Oct 2014 Last Revised: 21 May 2016
Working Paper Series
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 3,763
18.

Chapter 1: Investor Behavior: An Overview

Investor Behavior: The Psychology of Financial Planning and Investing. H. Kent Baker and Victor Ricciardi, editors, 3-24. Hoboken, NJ: John Wiley & Sons, Inc., 2014.
Number of pages: 24 Posted: 27 Jan 2014 Last Revised: 11 Feb 2014
Accepted Paper Series
American University - Kogod School of Business and Goucher College - Department of Business Management
Downloads 3,746
19.

Corporate Governance Failures. To What Extent is Parmalat a Particularly Italian Case?

Number of pages: 29 Posted: 13 Jul 2004
Working Paper Series
University of Cagliari

Multiple version iconThere are 2 versions of this paper

Downloads 3,716
20.

How to Gather Data Using a Web Crawler: An Application Using SAS to Search Edgar

Number of pages: 14 Posted: 09 Oct 2007
Working Paper Series
University of California, San Diego (UCSD) - Rady School of Management and National University of Singapore (NUS) - Department of Accounting
Downloads 3,574
21.

The Audit Firm Rotation Rule: A Review of the Literature

SDA Bocconi Research Paper
Number of pages: 67 Posted: 24 Oct 2005 Last Revised: 23 Dec 2011
Working Paper Series
Bocconi University - Department of Accounting, Bocconi University and SDA Bocconi
Downloads 3,562
22.

Financial Statements and Positive Accounting Theory. The Early Contribution of Aldo Amaduzzi

Number of pages: 19 Posted: 17 Apr 2005
Working Paper Series
University of Cagliari

Multiple version iconThere are 2 versions of this paper

Downloads 3,559
23.

Corporate Fraud and Managers' Behavior: Evidence from the Press

Journal of Business Ethics, Forthcoming
Number of pages: 52 Posted: 24 Mar 2010 Last Revised: 13 Mar 2013
Accepted Paper Series
Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department
Downloads 3,275
24.

A Cognitive Approach to Fraud Detection

Journal of Forensic Accounting, Vol. VII, Issue 1, pp. 65-88, 2006, University of Alberta School of Business Research Paper No. 2013-676
Number of pages: 35 Posted: 31 Jul 2006 Last Revised: 10 Jun 2013
Accepted Paper Series
University of Virginia, University of Minnesota, Twin Cities - Carlson School of Management and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 3,158
25.

The Cost to Firms of Cooking the Books

Journal of Financial and Quantitative Analysis, 43, September 2008, 581-612.
Number of pages: 31 Posted: 02 Feb 2005 Last Revised: 21 Jun 2017
Accepted Paper Series
University of Washington - Michael G. Foster School of Business, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 3,120
26.

Royal Ahold: A Failure of Corporate Governance

ECGI - Finance Working Paper No. 67/2005
Number of pages: 55 Posted: 07 Feb 2005
Working Paper Series
Rotterdam School of Management, Erasmus University, Rotterdam School of Management, Erasmus University, University of Iowa - Tippie College of Business and Erasmus University Rotterdam (EUR) - Department of Financial Management
Downloads 2,994
27.

The Ethics of Tax Evasion: A Survey of International Business Academics

Number of pages: 45 Posted: 26 Sep 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 2,984
28.

Ethical Issues in Insider Trading: Case Studies

Number of pages: 28 Posted: 04 May 2004
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 2,976
29.

Limited Attention, Information Disclosure, and Financial Reporting

JAE Boston Conference October 2002
Number of pages: 63 Posted: 06 Jan 2004
Working Paper Series
University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,936
30.

Enron, Fraud and Securities Reform: An Enron Prosecutor's Perspective

University of Colorado Law Review, December 2004
Number of pages: 73 Posted: 30 Apr 2004
Accepted Paper Series
Independent
Downloads 2,870
31.

Incentives for Tax Planning and Avoidance: Evidence from the Field

The Accounting Review, Vol. 89, No. 3, pp. 991-1023, May 2014, MIT Sloan Research Paper No. 4990-12
Number of pages: 48 Posted: 19 Sep 2012 Last Revised: 17 May 2014
Accepted Paper Series
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,870
32.

Behavioral Studies of the Effects of Regulation on Earnings Management and Accounting Choice

ACCOUNTING, ORGANIZATIONS, AND INSTITUTIONS: ESSAYS FOR ANTHONY HOPWOOD, Oxford University Press, 2009, Johnson School Research Paper Series No. #16-09
Number of pages: 40 Posted: 23 Mar 2009 Last Revised: 14 Apr 2009
Accepted Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance
Downloads 2,825
33.

Globalization to Glocalization: A Conceptual Analysis

Number of pages: 11 Posted: 31 Dec 2008
Working Paper Series
University of Chittagong
Downloads 2,795
34.

Do Investors Overvalue Firms With Bloated Balance Sheets?

EFA 2004 Maastricht Meetings Paper No. 3233; Dice Center Working Paper No. 2004-18
Number of pages: 53 Posted: 03 Aug 2004
Working Paper Series
University of California, Irvine - Paul Merage School of Business, Ohio State University (OSU) - Department of Finance, University of California - Paul Merage School of Business and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Downloads 2,787
35.

Value Destruction and Financial Reporting Decisions

Number of pages: 23 Posted: 20 Dec 2005
Working Paper Series
Duke University, Duke University - Fuqua School of Business and Columbia Business School

Multiple version iconThere are 2 versions of this paper

Downloads 2,709
36.

Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices

The Accounting Review, Year 2011, Volume 86, Number 3 (May), Pages 1045-1085
Number of pages: 54 Posted: 26 Feb 2009 Last Revised: 27 Apr 2016
Accepted Paper Series
University of California, Berkeley - Haas School of Business
Downloads 2,672
37.

The Legacy of Activity-Based Costing: Addressing the Need for a Hybrid Methodology for Costs Allocation

Number of pages: 22 Posted: 03 Aug 2006
Working Paper Series
Saint Leo University
Downloads 2,650
38.

The Motivations for Adopting Sustainability Disclosure

MGSM Working Paper No. 2005-17
Number of pages: 22 Posted: 14 Sep 2005
Working Paper Series
Saki Partners
Downloads 2,628
39.

The Relevance of Forensic Accounting to Financial Crimes in Private and Public Sectors of Third World Economies: A Study from Nigeria

Proceedings of The 1st International Conference on Governance Fraud Ethics and Social Responsibility, June 11-13, 2009
Number of pages: 24 Posted: 16 Apr 2009 Last Revised: 23 Sep 2013
Working Paper Series
University of Ilorin
Downloads 2,610
40.

The Implications of Accounting Distortions and Growth for Accruals and Profitability

Number of pages: 53 Posted: 26 Mar 2004
Working Paper Series
AQR Capital Management, LLC, University of California, Berkeley - Accounting Group, University of Southern California - Marshall School of Business and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 2,609
41.

Corporate Tax Avoidance and High Powered Incentives

Number of pages: 45 Posted: 19 Apr 2004
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 2,459
42.

An Experimental Examination of Professional Skepticism

Number of pages: 38 Posted: 04 Jun 2008
Working Paper Series
Baylor University - Department of Accounting & Business Law, University of Utah - School of Accounting and Information Systems and University of Utah - David Eccles School of Business
Downloads 2,388
43.

Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99

Accounting Review, October 2007
Number of pages: 38 Posted: 26 Aug 2005
Accepted Paper Series
University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 2,196
44.

Does Ifrs Improve the Usefulness of Accounting Information in a Code-Law Country?

Number of pages: 37 Posted: 01 Jun 2006
Working Paper Series
University of Vaasa
Downloads 2,152
45.

Behavioral Evidence on the Effects of Principles- and Rules-Based Standards

Number of pages: 27 Posted: 18 Feb 2003
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 2,151
46.

The Psychology of Risk: The Behavioral Finance Perspective

HANDBOOK OF FINANCE: VOLUME 2: INVESTMENT MANAGEMENT AND FINANCIAL MANAGEMENT, Frank J. Fabozzi, ed., John Wiley & Sons, pp. 85-111, 2008
Number of pages: 28 Posted: 07 Jul 2008 Last Revised: 04 Oct 2013
Accepted Paper Series
Goucher College - Department of Business Management
Downloads 2,139
47.

Management Earnings Forecasts: A Review and Framework

Number of pages: 50 Posted: 02 Aug 2006 Last Revised: 22 Jan 2008
Working Paper Series
University of Texas at Austin, University of Texas and Georgia Institute of Technology

Multiple version iconThere are 2 versions of this paper

Downloads 2,136
48.

Corporate Social and Environmental Reporting: Another Dimension for Accounting Information

Number of pages: 9 Posted: 12 Aug 2009
Working Paper Series
Academy of Economic Studies, Bucharest, Academy of Economic Studies, Academy of Economic Studies, Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Downloads 2,122
49.

COSO 1992 Control Framework and Management Reporting on Internal Control: Survey and Analysis of Implementation Practices

Published as a Research Monograph by the Institute of Management Accountants in U.S.A.
Number of pages: 126 Posted: 11 Jun 2009
Accepted Paper Series
Lehigh University - Department of Accounting
Downloads 2,118
50.

Corporate Governance in the Post Sarbanes-Oxley Era: Auditor Experiences

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 13 Sep 2007 Last Revised: 05 Dec 2012
Accepted Paper Series
Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group
Downloads 2,097