Behavioral Research in Accounting

Behavioral Research in Accounting articles

51 total articles

Behavioral Research in Accounting back issues:


Recently added articles from Behavioral Research in Accounting:

The impact of compensation level and context on income reporting behavior in the laboratory.
January 1, 2006 ... ABSTRACT: This study examines two methodological issues in judgment and decision-making studies in accounting--compensation level and context--using an income reporting task. Previous research has not examined the joint effect of compensation...

The effects of experience on complex problem representation and judgment in auditing: an experimental investigation.
January 1, 2006 ... ABSTRACT: The purpose of this study is to investigate problem representation and judgment by auditing professionals within the context of a going-concern task. Our results suggest more experienced auditors have more concise problem...

An examination of convergent validity between in-lab and out-of-lab Internet-based experimental accounting research.
January 1, 2006 ... ABSTRACT: Although behavioral research is increasingly relying upon the Internet for data collection, few Internet-based experimental accounting studies have been published. Bryant et al. (2004) discuss the advantages and disadvantages of...

Field-based research in accounting: accomplishments and prospects.
January 1, 2006 ... ABSTRACT: This paper tabulates the field-based research in accounting that was published in the period 1981-2004 and discusses the use of this method and its contributions. It shows that the number of field research publications has grown...

Audit review: the impact of discussion timing and familiarity.
January 1, 2006 ... ABSTRACT: I investigate how the trend in audit practice of including face-to-face discussions between the preparer and the reviewer affects audit team performance. Specifically, I focus on the timing of reviewer/preparer discussion and...