Behavioral Research in Accounting最新文献

Seeing the Trees: How a Concrete versus Abstract Mindset Improves Performance on Low-Level Assurance Tasks 看清树木：具体心态与抽象心态如何提高低级保证任务的绩效

IF 0.7

Behavioral Research in Accounting Pub Date : 2024-07-01 DOI: 10.2308/bria-2024-008

David N. Herda, John R. Lauck

{"title":"Seeing the Trees: How a Concrete versus Abstract Mindset Improves Performance on Low-Level Assurance Tasks","authors":"David N. Herda, John R. Lauck","doi":"10.2308/bria-2024-008","DOIUrl":"https://doi.org/10.2308/bria-2024-008","url":null,"abstract":"\u0000 Prior research shows that individuals benefit from abstract construals when performing broader high-level assurance tasks. We extend this research by studying the effects of different construal mindsets on skepticism and performance in a low-level assurance task setting. Using a sample of 195 online participants, we find that individuals benefit from concrete (versus abstract) mindsets when performing low-level assurance tasks because concrete construals better allow them to focus on detailed evidence that may contradict client assertions. Specifically, we show that assurance providers who utilize a concrete (abstract) construal mindset when performing a low-level task display better (worse) skeptical judgments and actions. Taken together with findings from past research, our results support the notion that assurance providers should utilize the construal mindset that best matches the characteristics of the task at hand. Exploratory analysis suggests that client retention incentives may moderate the relationship between skeptical judgment and skeptical action in our context.\u0000 Data Availability: Data are available from the authors upon request.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":0.7,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141841431","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

The Impact of Audit Committee Strength on the Influence of Management Team Likeability 审计委员会的实力对管理团队亲和力的影响

IF 0.7

Behavioral Research in Accounting Pub Date : 2024-07-01 DOI: 10.2308/bria-2023-004

Anna M. Cianci, Stephen Kuselias, D. J. Lowe, G. Tsakumis

引用次数: 0

Preliminary Evidence on the Impact of the Felt Presence of Peers on Auditor Skeptical Judgment and Action in a Remote Work Setting 关于在远程工作环境中同伴的存在对审计员怀疑性判断和行动的影响的初步证据

IF 2.1

Behavioral Research in Accounting Pub Date : 2024-06-01 DOI: 10.2308/bria-2023-048

Steven Dannemiller

引用次数: 0

Why Do Investors Rely on Low-Quality Investment Advice? Experimental Evidence from Social Media Platforms 投资者为何依赖低质量的投资建议？来自社交媒体平台的实验证据

IF 2.1

Behavioral Research in Accounting Pub Date : 2024-05-01 DOI: 10.2308/bria-2023-015

Kathryn Kadous, Molly Mercer, Yuepin (Daniel) Zhou

{"title":"Why Do Investors Rely on Low-Quality Investment Advice? Experimental Evidence from Social Media Platforms","authors":"Kathryn Kadous, Molly Mercer, Yuepin (Daniel) Zhou","doi":"10.2308/bria-2023-015","DOIUrl":"https://doi.org/10.2308/bria-2023-015","url":null,"abstract":"\u0000 We report the results of a series of experiments showing that individual investors rely on low-quality investment advice from social media platforms, especially when the advice is negative. Our results also suggest reasons for investors’ reliance. Some investors believe that they should rely on the advice, suggesting that reliance on low-quality advice is sometimes due to a lack of knowledge about the advice’s predictive value. However, low-quality advice influences investment judgments even among investors who believe they should not and did not rely on the advice. This unintentional reliance on low-quality advice stems from a tendency to automatically accept information when it is initially provided. Prompting investors to consider the credibility of their information sources before they view low-quality advice reduces the advice’s influence. Our findings suggest that regulators interested in reducing investors’ reliance on low-quality advice should augment knowledge-oriented education with process-oriented interventions.\u0000 Data Availability: Contact the authors.\u0000 JEL Classifications: D83; D91; G41; M41.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141130842","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

Strategic Bias in Team Members’ Communication about Relative Contributions: The Effects of Voluntary Communication and Explanation 团队成员交流相对贡献时的战略偏差：自愿交流和解释的影响

IF 2.1

Behavioral Research in Accounting Pub Date : 2024-03-01 DOI: 10.2308/bria-2022-056

Leslie Berger, Lan Guo, Kelsey Matthews, Christopher Wong

{"title":"Strategic Bias in Team Members’ Communication about Relative Contributions: The Effects of Voluntary Communication and Explanation","authors":"Leslie Berger, Lan Guo, Kelsey Matthews, Christopher Wong","doi":"10.2308/bria-2022-056","DOIUrl":"https://doi.org/10.2308/bria-2022-056","url":null,"abstract":"\u0000 One significant challenge of motivating team performance is that the contribution of individual team members is difficult to observe. In this setting, managers often seek private information about team members’ relative contributions to help allocate team bonuses. However, the presence of self-interested biases in such communication, especially strategic bias, could reduce its informational value. We study the effects of two features of team members’ communication about their relative contributions—whether it is mandatory or voluntary and whether an explanation is required—on the severity of employees’ self-interested biases in their communication. As predicted, experimental results show that when explanations are not required, low-ability team members incorporate more strategic bias into their relative contribution communication when it is voluntary, compared to mandatory. We also observe that among low-ability team members, the greater strategic bias observed when the relative contribution communication is voluntary, compared to mandatory, diminishes when an explanation is required.\u0000 Data Availability: Data are available from the authors upon request.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140283268","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

Auditors’ and Tax Specialists’ Interprofessional Collaboration during Audit Engagements: Implications for Audit Production and Audit Quality 审计师和税务专家在审计工作中的跨专业合作：对审计工作和审计质量的影响

IF 2.1

Behavioral Research in Accounting Pub Date : 2024-02-01 DOI: 10.2308/bria-2023-018

C. Hux, Lindsay M. Andiola, Tracy J. Noga

{"title":"Auditors’ and Tax Specialists’ Interprofessional Collaboration during Audit Engagements: Implications for Audit Production and Audit Quality","authors":"C. Hux, Lindsay M. Andiola, Tracy J. Noga","doi":"10.2308/bria-2023-018","DOIUrl":"https://doi.org/10.2308/bria-2023-018","url":null,"abstract":"\u0000 Tax specialists are often part of interprofessional teams that conduct financial statement audits, yet little is documented about their role and collaboration with auditors during these engagements or their contributions to audit quality. Our interviews with 33 highly experienced audit and tax professionals reveal variation in tax specialists’ roles during audits. Further, we find that auditors and tax specialists perceive a greater need for interdependence of expertise, particularly across different types of tax experts, due to increased tax specialization and global tax complexity. However, our interviewees acknowledge that power dynamics and differing attitudes toward shared goals and partnership affect the collaboration process. Interviewees also report instances where ineffective collaboration impacted audit quality. Collectively, we document how auditor and tax specialists’ collaboration (or lack of) influences both audit production and quality, providing insight for practice, regulators, and research regarding tax specialists’ audit involvement and extending the interprofessional collaboration literature to accounting.\u0000 JEL Classifications: L84; M40; M42.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139827441","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

Auditors’ and Tax Specialists’ Interprofessional Collaboration during Audit Engagements: Implications for Audit Production and Audit Quality 审计师和税务专家在审计工作中的跨专业合作：对审计工作和审计质量的影响

IF 2.1

Behavioral Research in Accounting Pub Date : 2024-02-01 DOI: 10.2308/bria-2023-018

C. Hux, Lindsay M. Andiola, Tracy J. Noga

{"title":"Auditors’ and Tax Specialists’ Interprofessional Collaboration during Audit Engagements: Implications for Audit Production and Audit Quality","authors":"C. Hux, Lindsay M. Andiola, Tracy J. Noga","doi":"10.2308/bria-2023-018","DOIUrl":"https://doi.org/10.2308/bria-2023-018","url":null,"abstract":"\u0000 Tax specialists are often part of interprofessional teams that conduct financial statement audits, yet little is documented about their role and collaboration with auditors during these engagements or their contributions to audit quality. Our interviews with 33 highly experienced audit and tax professionals reveal variation in tax specialists’ roles during audits. Further, we find that auditors and tax specialists perceive a greater need for interdependence of expertise, particularly across different types of tax experts, due to increased tax specialization and global tax complexity. However, our interviewees acknowledge that power dynamics and differing attitudes toward shared goals and partnership affect the collaboration process. Interviewees also report instances where ineffective collaboration impacted audit quality. Collectively, we document how auditor and tax specialists’ collaboration (or lack of) influences both audit production and quality, providing insight for practice, regulators, and research regarding tax specialists’ audit involvement and extending the interprofessional collaboration literature to accounting.\u0000 JEL Classifications: L84; M40; M42.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139887049","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

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

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":null,"pages":null},"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

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