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Behavioral Research in Accounting最新文献

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Using Undisclosed Time Budgets to Reduce the Magnitude of Auditors' Underreporting of Chargeable Time 利用未披露的时间预算减少审计师少报应税时间的严重程度
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-03-01 DOI: 10.2308/BRIA-52101
J. Weber, Chad M. Stefaniak
{"title":"Using Undisclosed Time Budgets to Reduce the Magnitude of Auditors' Underreporting of Chargeable Time","authors":"J. Weber, Chad M. Stefaniak","doi":"10.2308/BRIA-52101","DOIUrl":"https://doi.org/10.2308/BRIA-52101","url":null,"abstract":"ABSTRACT The objectives of this study are to (1) propose a new budgetary control mechanism, previously not investigated in academia, i.e., an undisclosed time budget (UTB) and (2) test whether an U...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68969339","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: 6
Information Processing Biases in Impairment Decisions: Effect of Reversibility of Impairment Losses and Disclosure Transparency 减值决策中的信息加工偏差:减值损失可逆性与披露透明度的影响
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-02-01 DOI: 10.2308/BRIA-52042
H. Tan, K. Trotman
{"title":"Information Processing Biases in Impairment Decisions: Effect of Reversibility of Impairment Losses and Disclosure Transparency","authors":"H. Tan, K. Trotman","doi":"10.2308/BRIA-52042","DOIUrl":"https://doi.org/10.2308/BRIA-52042","url":null,"abstract":"ABSTRACT We investigate the effect of regulatory requirements on impairment decisions and managers' search for and evaluation of impairment information. We manipulate reversibility of impairment lo...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47388395","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: 3
The Effects of Organizational Risk Appetite and Social Pressure on Aggressive Financial Reporting Behavior 组织风险偏好和社会压力对攻击性财务报告行为的影响
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-01-01 DOI: 10.2308/BRIA-51987
Alisa G. Brink, Andrea Gouldman, Lisa M. Victoravich
{"title":"The Effects of Organizational Risk Appetite and Social Pressure on Aggressive Financial Reporting Behavior","authors":"Alisa G. Brink, Andrea Gouldman, Lisa M. Victoravich","doi":"10.2308/BRIA-51987","DOIUrl":"https://doi.org/10.2308/BRIA-51987","url":null,"abstract":"ABSTRACT This study uses an experiment to investigate how an organization's risk appetite statement (conservative versus aggressive) and source of social pressure (conformity pressure from a peer versus obedience pressure from a superior) combine to influence management accountants' aggressive financial reporting behavior. Specifically, we focus on whether social pressure arising from a superior relative to pressure from a peer may undermine a conservative risk appetite. We find that management accountants' aggressive financial reporting judgments are more responsive to obedience pressure relative to conformity pressure in the presence of a conservative risk appetite, which suggests that pressure from a superior may reduce the effectiveness of a conservative risk appetite. Our study contributes to understanding how factors at the individual, social, and organizational level combine to influence management accountants' aggressive financial reporting behavior. Data Availability: The data used in this study ...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68969267","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: 11
Annual Editor Report 年度编辑报告
IF 2.1
Behavioral Research in Accounting Pub Date : 2017-12-01 DOI: 10.2308/JFAR-10601
C. Bailey
{"title":"Annual Editor Report","authors":"C. Bailey","doi":"10.2308/JFAR-10601","DOIUrl":"https://doi.org/10.2308/JFAR-10601","url":null,"abstract":"","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/JFAR-10601","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68989655","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
Annual Editor Report 年度编辑报告
IF 2.1
Behavioral Research in Accounting Pub Date : 2017-09-01 DOI: 10.2308/BRIA-10669
Steve Salterio
{"title":"Annual Editor Report","authors":"Steve Salterio","doi":"10.2308/BRIA-10669","DOIUrl":"https://doi.org/10.2308/BRIA-10669","url":null,"abstract":"","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/BRIA-10669","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47790453","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
Audit Reviewers' Judgments in Multiple Client Audit Environments 多客户审计环境下审计审核员的判断
IF 2.1
Behavioral Research in Accounting Pub Date : 2017-05-01 DOI: 10.2308/BRIA-51788
S. Bhattacharjee, Mario J. Maletta, Kimberly K. Moreno
{"title":"Audit Reviewers' Judgments in Multiple Client Audit Environments","authors":"S. Bhattacharjee, Mario J. Maletta, Kimberly K. Moreno","doi":"10.2308/BRIA-51788","DOIUrl":"https://doi.org/10.2308/BRIA-51788","url":null,"abstract":"ABSTRACT: This study replicates Bhattacharjee, Maletta, and Moreno (2007), who find that audit preparers are susceptible to contrast effects in a multi-client environment. We demonstrate that auditors in the role of reviewers are also susceptible to contrast effects from a prior client. Audit reviewers' assessments of internal audit quality of a current client were significantly affected by the quality of the internal audit group of a client they previously reviewed. Specifically, when auditors first reviewed a client with a weak internal audit group they assessed the subsequent moderate internal audit group as being of higher quality than when they first reviewed a prior client with a strong internal audit group or did not review a prior client. Reviewers' documentation of evidence was also influenced by comparative information from the prior client. These results corroborate the key findings of Bhattacharjee et al. (2007) and confirm audit reviewers' susceptibility to contrast effects.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2017-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46657441","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: 7
The Effects of Time Pressure on Belief Revision in Accounting: A Review of Relevant Literature within a Pressure-Arousal-Effort-Performance Framework 时间压力对会计信念修正的影响——基于压力-努力-绩效框架的相关文献综述
IF 2.1
Behavioral Research in Accounting Pub Date : 2017-04-01 DOI: 10.2308/BRIA-51756
Christian Pietsch, William F. Messier
{"title":"The Effects of Time Pressure on Belief Revision in Accounting: A Review of Relevant Literature within a Pressure-Arousal-Effort-Performance Framework","authors":"Christian Pietsch, William F. Messier","doi":"10.2308/BRIA-51756","DOIUrl":"https://doi.org/10.2308/BRIA-51756","url":null,"abstract":"ABSTRACT: This study advances several propositions about the effects of time pressure on individuals' belief revisions within a pressure-arousal-effort-performance framework. There is a significant...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45526419","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: 18
Blowing the Whistle: Individual Persuasion under Perceived Threat of Retaliation 举报:感知报复威胁下的个人说服
IF 2.1
Behavioral Research in Accounting Pub Date : 2017-04-01 DOI: 10.2308/BRIA-51729
R. Young
{"title":"Blowing the Whistle: Individual Persuasion under Perceived Threat of Retaliation","authors":"R. Young","doi":"10.2308/BRIA-51729","DOIUrl":"https://doi.org/10.2308/BRIA-51729","url":null,"abstract":"ABSTRACT: The effectiveness of the whistleblower as a control against misconduct and fraud is dependent on the willingness of the employee to report wrongdoings to the appropriate party. However, there is concern that a perceived threat of retaliation negatively affects one's attitude toward whistleblowing. The objective of this study is to examine whether the employee, even under threat of retaliation, can be persuaded to change his or her attitude toward blowing the whistle. The Elaboration Likelihood Model is used as the theoretical lens to investigate whether attitude change toward whistleblowing can occur and how perceived threat of retaliation impacts the persuasion process. This experimental study provides evidence that persuasive messages can change employee attitude toward whistleblowing but this change is most pronounced when persuasive messages are presented to employees who perceive a high threat of retaliation and are familiar with misconduct within the organization.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46131022","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: 14
Pro Forma Earnings Presentation Effects and Investment Decisions 预估盈余列报效应与投资决策
IF 2.1
Behavioral Research in Accounting Pub Date : 2017-04-01 DOI: 10.2308/BRIA-51775
Brian T Hogan, G. Krishnamoorthy, James J. Maroney
{"title":"Pro Forma Earnings Presentation Effects and Investment Decisions","authors":"Brian T Hogan, G. Krishnamoorthy, James J. Maroney","doi":"10.2308/BRIA-51775","DOIUrl":"https://doi.org/10.2308/BRIA-51775","url":null,"abstract":"ABSTRACT: Reacting to the criticism that companies routinely mislead investors by emphasizing non-GAAP or pro forma numbers, the SEC promulgated Regulation G in 2003, which requires firms to provide a reconciliation of the pro forma and GAAP numbers. In this study, we conduct an experiment to examine how investors' GAAP and non-GAAP earnings performance assessments affect their financial evaluations and investment decisions based on the presentation format of the reconciliation (presenting a full non-GAAP income statement, referred to as the full NGIS format, versus presenting only the items that caused the difference between GAAP and non-GAAP measures, referred to as the summary NGIS format). We find that even though a summary NGIS format for the reconciliation of pro forma earnings does not increase the perceived non-GAAP earnings performance, it does increase the weight given to non-GAAP earnings performance when making investment-related judgments and decisions, relative to a full NGIS format. These f...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43820409","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: 4
The Impact of Client Error-Management Climate and the Nature of the Auditor-Client Relationship on External Auditor Reporting Decisions 客户错误管理氛围和审计师与客户关系的性质对外部审计师报告决策的影响
IF 2.1
Behavioral Research in Accounting Pub Date : 2017-04-01 DOI: 10.2308/BRIA-51770
Stephen J. Perreault, J. Wainberg, Benjamin L. Luippold
{"title":"The Impact of Client Error-Management Climate and the Nature of the Auditor-Client Relationship on External Auditor Reporting Decisions","authors":"Stephen J. Perreault, J. Wainberg, Benjamin L. Luippold","doi":"10.2308/BRIA-51770","DOIUrl":"https://doi.org/10.2308/BRIA-51770","url":null,"abstract":"ABSTRACT: An important aspect of an organization's tone at the top is its practices for correcting the behavior of employees who deviate from set corporate policies and procedures (COSO 2013). Coll...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47582352","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: 5
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