Behavioral Research in Accounting最新文献

Relative Performance Information and Rule-Breaking: The Moderating Effect of Group Identity 相对绩效信息与违反规则：群体认同的调节作用

IF 2.1

Behavioral Research in Accounting Pub Date : 2024-01-01 DOI: 10.2308/bria-2022-049

Corinna Ewelt-Knauer, Thorsten Knauer, Sandra Winkelmann

引用次数: 0

I’m Working Hard, but It’s Hardly Working: The Consequences of Motivating Employee Effort That Fails to Achieve Performance Targets 我很努力，但几乎没有效果:激励员工努力而未能实现绩效目标的后果

Behavioral Research in Accounting Pub Date : 2023-10-01 DOI: 10.2308/bria-2022-035

D. Kip Holderness, Kari Joseph Olsen, Todd A. Thornock

引用次数: 0

Auditor Materiality Disclosures and Investor Trust: How to Address Conditional Risks of Disclosure Mandates 审计师重要性披露与投资者信任:如何应对披露要求的条件风险

Behavioral Research in Accounting Pub Date : 2023-10-01 DOI: 10.2308/bria-2023-010

Mackenzie M. Festa, Megan M. Jones, Patrick D. Witz

{"title":"Auditor Materiality Disclosures and Investor Trust: How to Address Conditional Risks of Disclosure Mandates","authors":"Mackenzie M. Festa, Megan M. Jones, Patrick D. Witz","doi":"10.2308/bria-2023-010","DOIUrl":"https://doi.org/10.2308/bria-2023-010","url":null,"abstract":"ABSTRACT This study contributes to the literature examining the benefits and costs associated with auditor quantitative materiality disclosures. We conduct an experiment to examine a conditional risk associated with such disclosures: that investors with heightened concerns about earnings management, a qualitative concern, will anchor too strongly to the quantitative threshold and lose trust in the audit. The experiment manipulates (1) whether investor concerns about earnings management are low or high and (2) whether auditors provide a quantitative materiality disclosure. We find that quantitative materiality disclosures mislead investors when they have high concerns about earnings management. Specifically, investors lose trust in the auditor’s ability to identify errors that are quantitatively small, but important from a qualitative perspective. A second experiment further suggests that auditors’ provision of detailed, rather than nominal, qualitative materiality disclosures can mitigate this conditional risk. Our study contributes to practice and literature on financial disclosure, materiality, and investor behavior. Data Availability: Data are available from the authors upon request.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136129423","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

In All Fairness: A Meta-Analysis of the Tax Fairness–Tax Compliance Literature 在所有的公平:税收公平-税收合规文献的元分析

Behavioral Research in Accounting Pub Date : 2023-10-01 DOI: 10.2308/bria-2022-040

Mary E. Marshall, Jonathan M. Farrar, Dawn W. Massey, Linda Thorne, Anita Wu, Trang Bui

引用次数: 0

The Conservatism Principle and Asymmetric Preferences over Reporting Errors 报告错误的保守性原则和不对称偏好

Behavioral Research in Accounting Pub Date : 2023-09-11 DOI: 10.2308/bria-2023-003

Jivas Chakravarthy, Timothy W. Shields

{"title":"The Conservatism Principle and Asymmetric Preferences over Reporting Errors","authors":"Jivas Chakravarthy, Timothy W. Shields","doi":"10.2308/bria-2023-003","DOIUrl":"https://doi.org/10.2308/bria-2023-003","url":null,"abstract":"ABSTRACT Accounting conservatism has been described as deriving from preferences for reporting errors to be in the direction of understatement rather than overstatement. We pair reporters with users (who rely on reporters’ information) in a multiperiod experiment. We posit that, under misaligned incentives that motivate aggressive reporting, users view aggressive reports as reflecting exploitative intent and expect that a norm prohibiting aggressive reporting applies. We predict that users use noisy reporting errors to gauge reporters’ norm compliance. We find that, ceteris paribus, users prefer not to be paired with reporters producing overstatement errors likely to reflect aggressive reporting relative to reporters producing understatement errors likely to reflect conservative reporting; alternatively, we find no such asymmetric preferences when the agents’ motives are aligned. The asymmetric preferences cannot be explained by agency theory predictions of payoff maximization or loss aversion. These moral preferences provide an initial condition from which conservatism can endogenously emerge. Data Availability: Data are available from the authors upon request. JEL Classifications: B52; D81; D82; M41.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135938442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Editorial Policy 编辑政策

Behavioral Research in Accounting Pub Date : 2023-09-01 DOI: 10.2308/1050-4753-35.2.e

引用次数: 0

Covers and Front Matter 封面及封面

Behavioral Research in Accounting Pub Date : 2023-09-01 DOI: 10.2308/1050-4753-35.2.i

引用次数: 0

Narcissism, Communion, and Perceptions of Accounting Information Source Reliability 自恋、共融与会计信息源可靠性的感知

Behavioral Research in Accounting Pub Date : 2023-09-01 DOI: 10.2308/bria-2022-047

Eric N. Johnson, Philip M. J. Reckers, Mackenzie M. Festa

{"title":"Narcissism, Communion, and Perceptions of Accounting Information Source Reliability","authors":"Eric N. Johnson, Philip M. J. Reckers, Mackenzie M. Festa","doi":"10.2308/bria-2022-047","DOIUrl":"https://doi.org/10.2308/bria-2022-047","url":null,"abstract":"ABSTRACT This study demonstrates that perceived accounting information reliability is biased by the information user’s assessments of the information provider’s narcissism as well as the user’s own narcissism levels. We examine the specific subtypes of user narcissism driving these biases. Ninety-nine business professionals acting as information users read a simulated interview with an information provider (a corporate accountant) focused on a possible revenue misstatement and then assessed the perceived reliability of the information. We also examined the influence of perceived provider communion on reliability assessments. Consistent with narcissistic tolerance, information reliability assessments were higher when both the user and provider were higher in agentic narcissism. Consistent with narcissistic hypocrisy, assessments were lower when both the perceiver and provider were higher in antagonistic narcissism. Also, perceived provider communion was positively associated with reliability assessments. We discuss the theoretical and practical significance of these findings for future management accounting research and practice. Data Availability: Data are available from the first author. JEL Classifications: M41.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134915126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A Systematic Review of Experimental Research on Accountability in Auditing 审计问责制实验研究述评

Behavioral Research in Accounting Pub Date : 2023-09-01 DOI: 10.2308/bria-2021-050

Amy M. Donnelly, David P. Donnelly

{"title":"A Systematic Review of Experimental Research on Accountability in Auditing","authors":"Amy M. Donnelly, David P. Donnelly","doi":"10.2308/bria-2021-050","DOIUrl":"https://doi.org/10.2308/bria-2021-050","url":null,"abstract":"ABSTRACT Accountability research in auditing has spanned several decades, highlighting its importance in better understanding auditors’ judgments and decision-making processes. This study provides a systematic review of experimental audit research on accountability. We identify how previous research findings relate to theory, offer design considerations for future research, and provide future research opportunities. Relevant research was identified utilizing two databases. After removing duplicate records and applying exclusion criteria, a final population of 47 manuscripts is included in this review. We find that prior research results largely align with Tetlock’s social contingency model of accountability. This research stream is ripe with opportunities to enhance our understanding of accountability in auditing. Avenues for future research include investigating auditors’ responses to multiple accountability pressures, developing a measure of accountability, better understanding accountability in a post-COVID work environment, and considering ways to improve audit quality by shifting from a punitive to a more rewards-based system. Data Availability: The data that support the findings of this study are available from the database sources cited in the text.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135830116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pre-Populated Tax Returns: Individual Taxpayer Adoption and the Effect on Compliance 预填纳税申报表:个人纳税人的采用及其对合规性的影响

IF 2.1

Behavioral Research in Accounting Pub Date : 2023-08-23 DOI: 10.2308/bria-2022-018

J. Schwebke, William D. Brink, V. Hansen, Charles F. Kelliher

引用次数: 0