Behavioral Research in Accounting最新文献_第2页

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

The Effects of Client Importance and Career Concerns on Auditors’ Judgment Conservatism 客户重要性和职业关注对审计师判断稳健性的影响

IF 2.1

Behavioral Research in Accounting Pub Date : 2023-08-23 DOI: 10.2308/bria-2022-031

J. Pruijssers, Marcel van Rinsum

引用次数: 0

The Deterrence Effects of Whistleblowing Provisions, Corporate Governance Culture, and Machiavellianism 举报规定的威慑作用、公司治理文化与马基雅维利主义

IF 2.1

Behavioral Research in Accounting Pub Date : 2023-08-21 DOI: 10.2308/bria-2022-041

D. Lowe, Philip M. J. Reckers

{"title":"The Deterrence Effects of Whistleblowing Provisions, Corporate Governance Culture, and Machiavellianism","authors":"D. Lowe, Philip M. J. Reckers","doi":"10.2308/bria-2022-041","DOIUrl":"https://doi.org/10.2308/bria-2022-041","url":null,"abstract":"\u0000 Corporate fraud imposes significant costs on stakeholders. Accordingly, firms strive to deter fraud ex ante and detect fraud ex post. Using a sample of experienced business managers, we experimentally examine the degree to which selected whistleblowing incentives provisions and a strong corporate governance culture serve ex ante to deter complicity in fraudulent financial reporting by increasing the perceived likelihood that observed violations will be reported. We find that reward provisions marginally increase perceived risks compared to a control condition, whereas penalty provisions significantly increase perceived risks. We also find that the existence of a stronger (compared to a weaker) corporate governance culture increases perceptions that observed violations will be reported; but greater Machiavellianism leads to diminished perceptions of risk. Additionally, we find that the influence of whistleblowing incentives provisions only manifest among participants low in Machiavellianism. We conclude by discussing the contributions of our research and by suggesting future research.\u0000 Data Availability: The data are available from the authors upon request.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48678733","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 Effect of Group Dynamics on Individual Ethical Decision Making 群体动力学对个体伦理决策的影响

IF 2.1

Behavioral Research in Accounting Pub Date : 2023-08-18 DOI: 10.2308/bria-2022-008

Rachel Daniel, A. Douglass, Abagail Kluetz, Julie S. Persellin

引用次数: 0