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Behavioral & Experimental Accounting eJournal
665,768 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 1,983
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Incl. Electronic Paper Information Choice within Disclosures, Mobile Devices, and Investor Judgments
Stephanie M. Grant
University of Washington
Date Posted: June 22, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Do Fine Feathers Make a Fine Bird? The Influence of Attractiveness on Fraud-Risk Judgments by Internal Auditors
Marc Eulerich, Jochen Theis, Junpeng Lao and Meike Ramon
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen - Mercator School of Management, University of Fribourg, Department of Psychology and University of Fribourg
Date Posted: June 19, 2017
Working Paper Series
4 downloads

The Mismatch between Expectations and Realities of AS 4 Audits: A Post-Implementation Research Analysis
Auditing: A Journal of Practice & Theory, Forthcoming
Sanaz Aghazadeh and Marietta Peytcheva
Louisiana State University and Lehigh University
Date Posted: June 14, 2017
Accepted Paper Series

Incl. Electronic Paper Margin of Safety: Life History Strategies and the Effects of Socioeconomic Status and Macroeconomic Conditions on Self-Selection into Accounting
Justin Leiby and Paul E. Madsen
University of Georgia and University of Florida
Date Posted: June 13, 2017
Working Paper Series
24 downloads

Incl. Electronic Paper Can Corporate Social Responsibility Counteract Managers' Incentives to Manage Earnings?
Christopher P. Agoglia, Cathy Beaudoin, G. Bradley Bennett and George T. Tsakumis
University of Massachusetts at Amherst, University of Vermont, University of Massachusetts Amherst - Isenberg School of Management and University of Delaware - Alfred Lerner College of Business and Economics
Date Posted: June 12, 2017
Working Paper Series
24 downloads

Incl. Electronic Paper The Influence of 'Relationship' Partners on Client Managers' Negotiation Positions
Mary Kate Dodgson, Christopher P. Agoglia and G. Bradley Bennett
University of Massachusetts Amherst, University of Massachusetts at Amherst and University of Massachusetts Amherst - Isenberg School of Management
Date Posted: June 12, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial
Cassandra Estep
Emory University
Date Posted: June 10, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners
Mary Kate Dodgson, Christopher P. Agoglia, G. Bradley Bennett and Jeffrey R. Cohen
University of Massachusetts Amherst, University of Massachusetts at Amherst, University of Massachusetts Amherst - Isenberg School of Management and Boston College - Department of Accounting
Date Posted: June 09, 2017
Working Paper Series
24 downloads

Incl. Electronic Paper Linked Financial Statement Presentation
Lisa Koonce, Zheng Leitter and Brian J. White
University of Texas, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Date Posted: June 09, 2017
Working Paper Series
46 downloads

Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings
Accounting, Organizations and Society, Vol. 58, No. 3, 2017
Tamara A. Lambert, Keith L. Jones, Joseph F. Brazel and D. Scott Showalter
Lehigh University, University of Kansas, North Carolina State University - Poole College of Management - Department of Accounting and North Carolina State University
Date Posted: June 05, 2017
Accepted Paper Series

Incl. Electronic Paper Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment
Marcelo Bérgolo, Rodrigo Ceni, Guillermo Cruces, Matias Giaccobasso and Ricardo Perez-Truglia
Universidad de la Republica - Instituto de Economía, Universidad de la Republica, Universidad Nacional de La Plata - Centro de Estudios Distributivos, Laborales y Sociales (CEDLAS), Universidad de la Republica and University of California, Los Angeles (UCLA)
Date Posted: June 03, 2017
Working Paper Series
28 downloads

Incl. Electronic Paper Chapter 1: Financial Behavior: An Overview
Financial Behavior: Players, Services, Products, and Markets. H. Kent Baker, Greg Filbeck, and Victor Ricciardi, editors, 3-22. New York, NY: Oxford University Press, 2017.
H. Kent Baker, Greg Filbeck and Victor Ricciardi
American University - Kogod School of Business, Pennsylvania State University and Goucher College - Department of Business Management
Date Posted: May 28, 2017
Last Revised: June 03, 2017
Accepted Paper Series
235 downloads

Incl. Electronic Paper Examining Moral Disengagement as a Threat to Professional Skepticism
Jared Eutsler
University of North Texas
Date Posted: May 24, 2017
Working Paper Series
21 downloads

Incl. Electronic Paper Compensation Discretion as Insurance: How Are Targets and Bonuses Affected When Superiors Have a Back-Up Plan?
Rachel Martin and Tyler F. Thomas
Utah State University - Huntsman School of Business and University of Wisconsin, Madison - Department of Accounting & Information Systems
Date Posted: May 24, 2017
Working Paper Series
24 downloads

Incl. Electronic Paper Is Accounting an Applied Discipline? An Institutional Theory Assessment of Its Labor Market
Timothy J. Fogarty, Aleksandra B. Zimmerman and Gregory A. Jonas
Case Western Reserve University - Department of Accountancy, Northern Illinois University - Department of Accountancy and Case Western Reserve University
Date Posted: May 24, 2017
Working Paper Series
37 downloads

Incl. Electronic Paper Implementation of Importance Performance Analysis Methods as Government Internal Supervisory Apparatus (GISA) Performance Measurements in Indonesian Provinces
Amir Indrabudiman, Wuri Septi Handayani and Dewi Puspaningtyas Faeni
Universitas Budi Luhur, Budi Luhur University, Students and Budi Luhur University
Date Posted: May 20, 2017
Working Paper Series
13 downloads

Effort Choices between Group and Individual Tasks in Mixed Incentives
Journal of Management Accounting Research, Forthcoming
Yu Tian, Brad Tuttle and Robert A. Leitch
University of Central Florida - Kenneth G. Dixon School of Accounting, University of South Carolina - Department of Accounting and University of South Carolina
Date Posted: May 18, 2017
Accepted Paper Series

Incl. Electronic Paper Entry Threats and Audit Fees: Evidence from the Merger of Professional Accounting Bodies in Canada
Stephanie F Cheng, Ole-Kristian Hope and Danqi Hu
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Northwestern University - Kellogg School of Management
Date Posted: May 16, 2017
Working Paper Series
65 downloads

Incl. Electronic Paper Why are People Honest? Internal and External Motivations to Report Honestly
Pamela R. Murphy, Michael J. Wynes, Till-Arne Hahn and Patricia G. Devine
Queen's University - School of Business, Queen's University, Queen's University and University of Wisconsin - Madison
Date Posted: May 12, 2017
Working Paper Series
43 downloads

Incl. Electronic Paper The Importance of Quantifying Uncertainty: Examining the Effects of Sensitivity Analysis and Audit Materiality Disclosures on Investors’ Judgments and Decisions
Aasmund Eilifsen, Erin Hamilton and William F. Messier Jr.
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law, University of Nevada, Las Vegas and University of Nevada, Las Vegas - Department of Accounting
Date Posted: May 11, 2017
Working Paper Series
48 downloads

Do Investors Perceive Low Risk When Earnings are Smooth Relative to the Volatility of Operating Cash Flows? Discerning Opportunity and Incentive to Report Smooth Earnings
The Accounting Review, Vol. 92, No. 3, 2017
Devon Erickson, Max Hewitt and Laureen A. Maines
Utah State University - Huntsman School of Business, University of Arizona - Eller College of Management and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: May 11, 2017
Accepted Paper Series

Executive Compensation Disclosures: The Effect of Table Versus Formula Formats
Yifei Xia and Jun Han
Shanghai University of Finance and Economics and The University of Hong Kong
Date Posted: May 10, 2017
Working Paper Series

The Interplay between Forward-Looking Measures and Target Setting
Management Science, 2016
Jan Bouwens and Peter Kroos
Amsterdam Business School and University of Amsterdam - Amsterdam Business School
Date Posted: May 05, 2017
Accepted Paper Series

How Do Experienced Users Evaluate Hybrid Financial Instruments?
Journal of Accounting Research, Vol. 54, No. 5, 2016
Shana Clor-Proell, Lisa Koonce and Brian J. White
Texas Christian University - Department of Accounting, University of Texas and University of Texas at Austin - Department of Accounting
Date Posted: April 29, 2017
Accepted Paper Series

Incl. Electronic Paper Next-Generation Accounting Interviewing: A Comparison of Human and Embodied Conversational Agents (ECAs) as Interviewers
Matthew Pickard, Ryan M. Schuetzler, Joseph Valacich and David A. Wood
Department of Accounting, University of Nebraska at Omaha - Department of Information Systems and Quantitative Analysis, University of Arizona and Brigham Young University - School of Accountancy
Date Posted: April 28, 2017
Working Paper Series
34 downloads

If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates
Journal of Accounting Research, Vol. 54, No. 5, 2016
W. Robert Knechel and Justin Leiby
University of Florida - Fisher School of Accounting and University of Georgia
Date Posted: April 28, 2017
Accepted Paper Series

Public Information Precision and Coordination Failure: An Experiment
Journal of Accounting Research, Vol. 54, No. 4, 2016, University of Alberta School of Business Research Paper No. 2959539
Sanjay Banerjee and Michael S. Maier
University of Alberta - Department of Accounting, Operations & Information Systems and University of Alberta - Alberta School of Business
Date Posted: April 27, 2017
Accepted Paper Series

Textual Analysis in Accounting and Finance: A Survey
Journal of Accounting Research, Vol. 54, No. 4, 2016
Tim Loughran and Bill McDonald
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance
Date Posted: April 27, 2017
Accepted Paper Series

Organizational Culture, Personnel Characteristics and Dysfunctional Audit Behavior
The IUP Journal of Accounting Research & Audit Practices, Vol. XV, No. 3, July 2016, pp. 34-63
Peter J Baldacchino, Norbert Tabone, Justine Agius and Frank Bezzina
Independent, University of Malta, Independent and University of Malta
Date Posted: April 20, 2017
Accepted Paper Series

Incl. Electronic Paper The Backfiring Effect of Auditing on Tax Compliance
WU International Taxation Research Paper Series No. 2017-05
Juan P. Mendoza, J. Wielhouwer and Erich Kirchler
VU University Amsterdam, VU University Amsterdam and University of Vienna - Faculty of Psychology
Date Posted: April 20, 2017
Working Paper Series
152 downloads

Brain Drain or Survival of the Fittest: Determinants and Consequences of Auditors’ Leaving Public Accounting
W. Robert Knechel, Juan Mao, Baolei Qi and Zili Zhuang
University of Florida - Fisher School of Accounting, University of Texas at San Antonio - Department of Accounting, Xi'an Jiaotong University (XJTU) - School of Management and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: April 19, 2017
Working Paper Series

Do PCAOB Inspections Improve the Quality of Internal Control Audits?
Journal of Accounting Research, Forthcoming
Clive S. Lennox and Mark L. DeFond
University of Southern California and University of Southern California
Date Posted: April 17, 2017
Accepted Paper Series

Incl. Electronic Paper Improving Experienced Auditors’ Detection of Deception in CEO Narratives
Jessen L. Hobson, William J. Mayew, Mark E. Peecher and Mohan Venkatachalam
University of Illinois at Urbana-Champaign, Duke University - Fuqua School of Business, University of Illinois at Urbana-Champaign and Duke University - Fuqua School of Business
Date Posted: April 16, 2017
Last Revised: June 22, 2017
Working Paper Series
93 downloads

Incl. Electronic Paper Upward Communication of Audit Issues: The Effects of Issue Ambiguity and Intrinsic Motivation
Kathryn Kadous, Chad A. Proell, Jay Rich and Yuepin (Daniel) Zhou
Emory University - Goizueta Business School, TCU - Neeley School of Business, Illinois State University - College of Business and Emory University
Date Posted: April 15, 2017
Last Revised: April 19, 2017
Working Paper Series
42 downloads

Incl. Electronic Paper Solving the Puzzle: Helping Auditors Find Fraud in Evidence Evaluation
Ashley A. Austin and Tina Carpenter
University of Richmond and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: April 14, 2017
Working Paper Series
44 downloads

Incl. Electronic Paper Earnings Metrics and Investors’ Motivated Reasoning
W. Brooke Elliott, Jessen L. Hobson, Ben W. Van Landuyt and Brian J. White
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign, University of Arizona - Department of Accounting and University of Texas at Austin - Department of Accounting
Date Posted: April 12, 2017
Working Paper Series
65 downloads

Auditors' Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors' Judgments
Nicole Wright and Sudip Bhattacharjee
Northeastern University - D’Amore-McKim School of Business and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Date Posted: April 11, 2017
Working Paper Series

Incl. Electronic Paper The Effects of Multi-Level Group Identification on Intergroup Cooperation and Performance
Jason Brown, Geoffrey B. Sprinkle and Dan Way
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: April 10, 2017
Working Paper Series
43 downloads

Incl. Electronic Paper When Does a Stronger Information Set Result in Weaker Audit Judgments? An Exploration of Averaging in Audit Evidence Integration
Tamara A. Lambert and Marietta Peytcheva
Lehigh University and Lehigh University
Date Posted: April 07, 2017
Working Paper Series
32 downloads

Incl. Electronic Paper The Influence of Inspection Focus on Auditor Judgments in Audits of Complex Estimates
Amy C. Tegeler
University of Wisconsin - Madison
Date Posted: April 05, 2017
Working Paper Series
52 downloads

Incl. Electronic Paper Tax Compliance and Information Provision - A Field Experiment with Small Firms
Journal of Behavioral Economics for Policy, Vol. 1, No. 1, 47-54
Philipp Doerrenberg and Jan Schmitz
Centre for European Economic Research (ZEW) and ETH Zurich
Date Posted: April 03, 2017
Accepted Paper Series
22 downloads

Incl. Electronic Paper How Disclosure Medium Affects Investor Reactions to CEO Bragging, Modesty, and Humblebragging
Stephanie M. Grant, Frank D. Hodge and Roshan K. Sinha
University of Washington, University of Washington - Michael G. Foster School of Business and University of Washington - Department of Accounting
Date Posted: April 02, 2017
Working Paper Series
118 downloads

Incl. Electronic Paper The Effect of IFRS for SMEs on the Financial Reporting Environment of Private Firms: An Exploratory Interview Study
Accounting and Business Research (Forthcoming)
Joachim Gassen
Humboldt University of Berlin - School of Business and Economics
Date Posted: March 30, 2017
Accepted Paper Series
125 downloads

Incl. Electronic Paper Text versus Video Disclosure of Forward-Looking Information: The Effect of Non-Verbal Cues on Investors' Judgments
Nicole L. Cade, Lisa Koonce and Kim Ikuta
University of Pittsburgh - Accounting Group, University of Texas and University of Washington - Department of Accounting
Date Posted: March 30, 2017
Working Paper Series
93 downloads

Legal Disputes Against Independent Auditors: Insights from Prominent Attorneys
Eldar Maksymov, Jeffrey S. Pickerd, D. Jordan Lowe, Andrew Reffett and Mark E. Peecher
Arizona State University (ASU) - School of Accountancy, The University of Mississippi, Arizona State University (ASU), Miami University of Ohio and University of Illinois at Urbana-Champaign
Date Posted: March 29, 2017
Last Revised: March 30, 2017
Working Paper Series

Incl. Electronic Paper Shared Financial Interest, Fairness, and Honesty in Budget Reporting: Experimental Study in Indonesia
Rev. Integr. Bus. Econ. Res. Vol 5(3)
Dini Rosdini
Universitas Padjadjaran
Date Posted: March 21, 2017
Accepted Paper Series
26 downloads

The Moderating Influence of Behavioral Integrity on the Effect of Reporting Channel Administration and Bystander Awareness on Whistleblowing Intentions
Jingyu Gao and Bernard Wong-On-Wing
Renmin University of China and Washington State University
Date Posted: March 21, 2017
Working Paper Series

Incl. Electronic Paper Awareness of Human Resource Accounting Practices and Costing: Evidence from the Philippines
Global Journal of Business Research, v. 10 (4) p. 27-42
Venus C. Ibarra and Corazon A. Cosico
Ateneo De Manila University and San Sebastian College Recoletos, Canlubang City
Date Posted: March 20, 2017
Accepted Paper Series
25 downloads

Incl. Electronic Paper Challenges and Barriers of Adopting Fair Value Accounting for Real Estate Valuation in Public Listed Companies - Sri Lanka
American Research Thoughts, Vol. 1, Issue 1, November 2014
W.H.T. Gunawardhana and Kennedy D. Gunawardana
University of Sri Jayewardenepura and University of Sri Jayewardenepura
Date Posted: March 15, 2017
Accepted Paper Series
9 downloads

Incl. Electronic Paper Tax Avoidance, Income Diversion, and Shareholder Value: Evidence from a Quasi-Natural Experiment
Samer R. Semaan
Purdue University - Krannert School of Management
Date Posted: March 15, 2017
Working Paper Series
100 downloads


 

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