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Behavioral & Experimental Accounting (Editor's Choice) eJournal

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Viewing: 1 - 50 of 59 papers

1.

Accounting Anomalies and Fundamental Analysis: A Review of Recent Research Advances

Number of pages: 142 Posted: 16 Feb 2011
Working Paper Series
AQR Capital Management, LLC, Boston University Questrom School of Business and London Business School
Downloads 1,927
2.

Mental Accounting in Financial Reporting and Voluntary Disclosure

Number of pages: 37 Posted: 30 Nov 2010
Working Paper Series
Florida State University - Department of Accounting and University of Texas
Downloads 1,335
3.

Analyzing Speech to Detect Financial Misreporting

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 06 Jan 2010 Last Revised: 10 Oct 2011
Accepted Paper Series
University of Illinois at Urbana-Champaign, Duke University - Fuqua School of Business and Duke University - Fuqua School of Business
Downloads 1,333
4.

Auditors' Reactions to Inconsistencies between Financial and Nonfinancial Measures

Number of pages: 42 Posted: 11 Jan 2010 Last Revised: 23 Oct 2012
Working Paper Series
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas and Brigham Young University
Downloads 1,095
5.

Case Study on Sustainability: Accountants’ Role in Developing a New Business Model

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 25 Posted: 22 Aug 2010 Last Revised: 28 Dec 2010
Working Paper Series
University of Portland - Dr. Robert B. Pamplin, Jr. School of Business Administration
Downloads 871
6.

Do Financial Statement Users Judge Relevance Based on Properties of Reliability?

Emory Public Law Research Paper No. 10-114, Emory Law and Economics Research Paper No. 10-73
Number of pages: 40 Posted: 12 Jul 2010 Last Revised: 12 Jun 2012
Working Paper Series
Emory University - Goizueta Business School, University of Texas and University of Virginia
Downloads 867
7.

Self-Serving Attribution Bias, Overconfidence and the Issuance of Management Forecasts

The Journal of Accounting Research, Forthcoming
Number of pages: 54 Posted: 24 Aug 2010 Last Revised: 20 Aug 2011
Accepted Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management and SC Johnson Graduate School of Business
Downloads 734
8.

Auditor Tenure, Managerial Fraud, and Report Qualification: Theory and Evidence

Number of pages: 64 Posted: 18 Jun 2009
Working Paper Series
University of Bath - School of Management, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 718
9.

The Impact of Ethical Leadership and the Internal Audit Function on Financial Reporting Decisions

Number of pages: 42 Posted: 07 Feb 2011 Last Revised: 15 Oct 2011
Working Paper Series
University of Vermont, University of Vermont and Wake Forest University
Downloads 716
10.

Can a Code of Ethics Improve Manager Behavior and Investor Confidence? An Experimental Study

The Accounting Review, Forthcoming
Number of pages: 2 Posted: 31 Aug 2010 Last Revised: 04 Mar 2016
Accepted Paper Series
University of West Florida and Georgia State University - Robinson College of Business
Downloads 679
11.

The Effects of Presentation Salience and Measurement Subjectivity on Nonprofessional Investors’ Fair Value Judgments

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 20 May 2010 Last Revised: 22 Apr 2014
Accepted Paper Series
Texas Christian University - Department of Accounting, TCU - Neeley School of Business and University of Wisconsin - Wisconsin School of Business
Downloads 641
12.

Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule

Becker Friedman Institute for Research in Economics Working Paper No. 2018-32
Number of pages: 62 Posted: 06 Jan 2017 Last Revised: 23 Mar 2019
Working Paper Series
University of Chicago - Booth School of Business
Downloads 601
13.

Is Neuroaccounting Waiting in the Wings? An Essay

Accounting, Organizations and Society, Forthcoming, Claremont McKenna College Robert Day School of Economics and Finance Research Paper No. 2011-05
Number of pages: 42 Posted: 12 Feb 2011 Last Revised: 01 Dec 2011
Working Paper Series
University of Pittsburgh - Katz Graduate School of Business and Claremont McKenna College - Robert Day School of Economics and Finance
Downloads 593
14.

The Link Between Perception of BSC Implementation and Corporate Strategy and its Impact on Performance

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 32 Posted: 18 Aug 2010
Working Paper Series
Concordia University, Quebec - Department of Accountancy
Downloads 561
15.

Multi-Auditor Judgment and Decision-Making: Some Evidence on the Impact of Gender

Number of pages: 24 Posted: 26 Aug 2009 Last Revised: 13 Dec 2012
Working Paper Series
University of Antwerp, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 493
16.

Factors that Influence Self Control and its Effect to Perceived Fear Through Perceived Risk of Accountant in Social Network Sites

Number of pages: 22 Posted: 10 Apr 2010
Working Paper Series
Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB)
Downloads 435
17.

Does Auditing Deter Potentially Fraudulent Earnings Management? An Experimental Investigation

Number of pages: 42 Posted: 30 Dec 2009 Last Revised: 15 Dec 2010
Working Paper Series
University of Ottawa, University of Central Florida and Queen's University - Smith School of Business
Downloads 401
18.

Subjective Performance Evaluation and Gender Discrimination

Journal of Business Ethics, Forthcoming
Number of pages: 35 Posted: 15 Jan 2011
Accepted Paper Series
University of Amsterdam Business School and affiliation not provided to SSRN
Downloads 394
19.

Role of Interactive Control Systems and Foresight in Competitive Dynamics of Businesses

Number of pages: 40 Posted: 19 Apr 2010
Working Paper Series
Kemi-Tornio University of Applied Sciences - Department of Business Administration
Downloads 295
20.

Earnings Benchmarks, Information Systems, and Their Impact on the Degree of Honesty in Managerial Reporting

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 41 Posted: 20 Aug 2010 Last Revised: 13 Oct 2015
Working Paper Series
KU Leuven
Downloads 264
21.

The Effect of Relative Performance Information Under Different Incentive Schemes on Performance in a Production Task

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 37 Posted: 01 Jul 2010
Working Paper Series
University of South Florida - School of Accountancy
Downloads 256
22.

Do the Benefits of Reducing Accounting Complexity Persist in Markets Prone to Bubble?

Number of pages: 72 Posted: 14 Sep 2010 Last Revised: 27 Sep 2010
Working Paper Series
University of Illinois at Urbana-Champaign
Downloads 243
23.

Impression Management and Retrospective Sense-Making in Corporate Narratives: A Social Psychology Perspective

Accounting, Auditing & Accountability Journal, Vol. 24, No. 3, pp. 315 - 344, 2011
Number of pages: 49 Posted: 13 Jun 2010 Last Revised: 28 Apr 2013
Accepted Paper Series
Bangor University, University College Dublin and The University of Sydney
Downloads 238
24.

Professional-Organizational Commitment: A Study of Canadian Professional Accountants

Australian Accounting Review, Vol. 19, No. 3, pp. 231-248, 2010
Number of pages: 18 Posted: 21 Aug 2010 Last Revised: 30 Jan 2013
Accepted Paper Series
Université Laval, Peter B Gustavson School of Business and York University - Schulich School of Business
Downloads 231
25.

The Effects of Attribute Evaluability and Evaluation Mode on Decisions Involving Nontraditional and Nonfinancial Accounting Information

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 58 Posted: 18 Aug 2010 Last Revised: 02 Dec 2010
Working Paper Series
University of Alabama in Huntsville - College of Business Administration and University of Kentucky - Von Allmen School of Accountancy
Downloads 224
26.

Credit and Punishment: Are Corporate Bankers Disciplined for Risk Taking?

Kelley School of Business Research Paper No. 16-81
Number of pages: 74 Posted: 07 Nov 2016 Last Revised: 22 Jun 2019
Working Paper Series
Indiana University - Kelley School of Business, Indiana University - Kelley School of Business - Department of Finance and Indiana University - Kelley School of Business - Department of Accounting
Downloads 218
27.

Investigating Student Engagement in Introductory Accounting: The Classroom Survey of Student Engagement and Approaches to Studying Questionnaire

Number of pages: 25 Posted: 11 Jan 2010
Working Paper Series
University of Guelph and McMaster University - Department of Economics
Downloads 193
28.

Practitioners’ Participation in the Accounting Standard-Setting Process

Accounting & Business Research, Forthcoming
Number of pages: 47 Posted: 31 May 2010
Accepted Paper Series
University of Ottawa - Telfer School of Management and Université du Québec à Montréal
Downloads 192
29.

The Perception of College Students Toward E-Cheating

8th Annual Conference of South East Asian Association for Institutional Research (SEAAIR)
Number of pages: 14 Posted: 27 Mar 2010
Accepted Paper Series
STIE Perbanas Surabaya and Perbanas School of Business Surabaya - Indonesia
Downloads 149
30.

Understanding Contract Audits: An Experimental Approach

Tinbergen Institute Discussion Paper 11-031/1
Number of pages: 34 Posted: 15 Feb 2011
Working Paper Series
affiliation not provided to SSRN, University of Amsterdam - Faculty of Economics and Business (FEB) and Maastricht University - Department of Accounting and Information Management
Downloads 111
31.

The Effects of Performance Incentives and Training on Insight Problem-Solving

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 61 Posted: 13 Jan 2016 Last Revised: 07 Mar 2016
Working Paper Series
University of Western Ontario - Richard Ivey School of Business
Downloads 110
32.

Evidence Complexity and Information Search in the Decision to Restate Prior-Period Financial Statements

Journal of Accounting Research, Forthcoming
Number of pages: 45 Posted: 06 Jan 2010
Accepted Paper Series
University of Notre Dame - Department of Accountancy
Downloads 104
33.

The Price Elasticity of Charitable Giving: Does the Form of Tax Relief Matter?

Number of pages: 31 Posted: 31 Oct 2010
Working Paper Series
University of Warwick - Department of Economics and University of Bristol
Downloads 94
34.

There and Back Again – The Performance Evaluation Effects of Going to and Returning from Part-Time Status

Number of pages: 50 Posted: 06 Feb 2017 Last Revised: 27 May 2019
Working Paper Series
Arizona State University (ASU) - School of Accountancy
Downloads 94
35.

Measuring CEO Personality Using Machine-Learning Algorithms: A Study of CEO Risk Tolerance and Audit Fees

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 42 Posted: 16 Jan 2018 Last Revised: 13 Mar 2018
Working Paper Series
Simon Fraser University, Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Czech Republic, Indiana University - Kelley School of Business - Department of Accounting, University of Waterloo and University of British Columbia (UBC) - Sauder School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 64
36.

Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark

NBER Working Paper No. w15769
Number of pages: 50 Posted: 22 Feb 2010 Last Revised: 06 Aug 2010
Working Paper Series
London School of Economics & Political Science (LSE) - Suntory and Toyota International Centres for Economics and Related Disciplines (STICERD), affiliation not provided to SSRN, University of Copenhagen - Department of Economics, affiliation not provided to SSRN and University of California, Berkeley - Department of Economics
Downloads 58
37.

The Effect of Implementing Professional and Intelligence Ethics Emotional on Decision Making for Auditors

Number of pages: 7 Posted: 24 Jan 2019
Working Paper Series
Atma Jaya Makassar University and Atma Jaya Makassar University
Downloads 56
38.

Within- and Between-Group Agreement in Supervisor’s Evaluative Behaviours: Do Evaluative ‘Styles’ Exist?

ERIM Report Series Reference No. ERS-2010-002-F&A
Number of pages: 41 Posted: 13 Jan 2010
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 54
39.

The Art of Managing Small Business - Interdeco - A Case Study

Number of pages: 8 Posted: 30 Jul 2016
Working Paper Series
Dayananda Sagar College of Management & Information Technology
Downloads 41
40.

Personality Effects in Participative Budgeting: An Experimental Investigation

Number of pages: 31 Posted: 15 Aug 2018
Working Paper Series
Salisbury University, Salisbury University - Department of Economics and Finance and Salisbury University
Downloads 30
41.

Subjective Evaluations of Risk Taking Decisions: Experimental Evidence on Outcome Biases and Their Consequences

Number of pages: 42 Posted: 16 Aug 2018
Working Paper Series
University of Osnabrueck - Faculty of Business and Economics and Goethe University Frankfurt
Downloads 25
42.

Accounting Education, Socialisation and the Ethics of Business

Business Ethics: A European Review, Vol. 20, No. 1, pp. 12-29, 2011
Number of pages: 18 Posted: 07 Feb 2011
Accepted Paper Series
School of Mangagement, University of St Andrews, University of Dundee - Department of Accountancy & Business Finance, University of Dundee and University of Dundee - School of Business
Downloads 5
43.

The Relation Between Individual Differences and Accountants' Fraud Detection Ability

International Journal of Auditing, Vol. 14, No. 2, pp. 163-173, July 2010
Number of pages: 11 Posted: 23 Jun 2010
Accepted Paper Series
affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 3
44.

What do You Expect? A Reconfiguration of the Audit Expectations Gap

International Journal of Auditing, Vol. 14, No. 2, pp. 130-146, July 2010
Number of pages: 17 Posted: 23 Jun 2010
Accepted Paper Series
Oxford Brookes University
Downloads 3
45.

Accounting for the Furniture, Fittings & Equipment Reserve in Hotels

Accounting & Finance, Vol. 50, No. 4, pp. 967-992, December 2010
Number of pages: 26 Posted: 08 Nov 2010
Accepted Paper Series
University of Queensland - Business School and Griffith University - School of Accounting and Finance - Gold Coast Campus
Downloads 2
46.

Auditors' Perceptions of Fair-Value Accounting: Developing Country Evidence

International Journal of Auditing, Vol. 15, No. 1, pp. 66-87, 2011
Number of pages: 22 Posted: 08 Feb 2011
Accepted Paper Series
affiliation not provided to SSRN
Downloads 2
47.

Personal Values of Accountants and Accounting Trainees in Cyprus

Business Ethics: A European Review, Vol. 20, No. 1, pp. 59-70, 2011
Number of pages: 12 Posted: 07 Feb 2011
Accepted Paper Series
Intercollege and affiliation not provided to SSRN
Downloads 2
48.

UK Auditor Liability: An Insurable Risk?

International Journal of Auditing, Vol. 2, Issue 3, pp. 197-213, 2003
Number of pages: 17 Posted: 19 Dec 2010
Accepted Paper Series
University of Leeds - Division of Accounting and Finance and affiliation not provided to SSRN
Downloads 2
49.

Ethical Evaluations and Behavioural Intentions of Early Career Accountants: The Impact of Mentors, Peers and Individual Attributes

Accounting & Finance, Vol. 49, No. 3, pp. 619-643, September 2009
Number of pages: 25 Posted: 08 Oct 2009
Accepted Paper Series
Griffith University - School of Accounting and Finance - Gold Coast Campus and Griffith University - School of Accounting and Finance - Gold Coast Campus
Downloads 1
50.

How Management Accountants' Cognitive Style and Role Involvement Combine to Affect the Effort Devoted to Initiating Change

Abacus, Vol. 46, No. 3, pp. 232-257, September 2010
Number of pages: 26 Posted: 30 Aug 2010
Accepted Paper Series
affiliation not provided to SSRN and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 1