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Behavioral Research in Accounting最新文献

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The Influence of Audit Evidence Framing on Auditors’ Judgment 审计证据框架对审计判断的影响
IF 2.1
Behavioral Research in Accounting Pub Date : 2023-08-18 DOI: 10.2308/bria-2020-055
Jeremy M. Vinson, Byron J Pike, Lawrence Chui, Mingjun Zhou
{"title":"The Influence of Audit Evidence Framing on Auditors’ Judgment","authors":"Jeremy M. Vinson, Byron J Pike, Lawrence Chui, Mingjun Zhou","doi":"10.2308/bria-2020-055","DOIUrl":"https://doi.org/10.2308/bria-2020-055","url":null,"abstract":"\u0000 Framing effects are a phenomenon where individuals respond differently to equivalent information presented in a positive or negative manner. Whether framing effects within audit evidence affect auditor judgment is unknown. We conduct a simulated client inquiry experiment to investigate whether the framing of an inquiry evidence item (positive versus negative) and the timing of the frame within the inquiry evidence series (at the beginning versus end) influences auditor judgment. More consistent with attribute framing than belief-adjustment predictions, our findings suggest a primacy effect where participants who receive a positive frame at the beginning of the inquiry are less likely to change their initial assessments of misstatement than participants who receive a “neutral” perspective (i.e., both positive and negative frames simultaneously). Our results imply that positively framed initial evidence, relative to other settings, may constrain auditors’ consideration of subsequent evidence when making judgments about the account in question.\u0000 Data Availability: Data are available from the authors on request.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48816586","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 Guide for Accounting Researchers to Conduct and Report Systematic Literature Reviews 会计研究人员进行和报告系统文献综述指南
IF 2.1
Behavioral Research in Accounting Pub Date : 2023-08-18 DOI: 10.2308/bria-2022-042
Kris Hardies, Fynn Ohlrogge, Jo Mentens, Jonas Vandennieuwenhuysen
{"title":"A Guide for Accounting Researchers to Conduct and Report Systematic Literature Reviews","authors":"Kris Hardies, Fynn Ohlrogge, Jo Mentens, Jonas Vandennieuwenhuysen","doi":"10.2308/bria-2022-042","DOIUrl":"https://doi.org/10.2308/bria-2022-042","url":null,"abstract":"\u0000 Literature reviews can potentially contribute to our knowledge and understanding of a particular topic. However, consistent with anecdotal evidence, we document that literature reviews in auditing are of low quality in implementing best practice guidelines for conducting and reporting systematic reviews. We rely on existing guidelines and best practices in other domains to offer accounting researchers a step-by-step guide for conducting and reporting systematic literature reviews. We hope this guide will help to improve the quality of literature reviews in accounting and the assessment of such reviews by editors and reviewers.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47521094","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 Compliance Consequences of Fault Assignment and Sanction Strength in Sanctions 过错分配的合规后果与制裁中的制裁力度
IF 2.1
Behavioral Research in Accounting Pub Date : 2023-08-16 DOI: 10.2308/bria-2022-034
Matthew Sooy
{"title":"The Compliance Consequences of Fault Assignment and Sanction Strength in Sanctions","authors":"Matthew Sooy","doi":"10.2308/bria-2022-034","DOIUrl":"https://doi.org/10.2308/bria-2022-034","url":null,"abstract":"\u0000 Regulators rely heavily on “no-fault” settlements in their enforcement, where targets avoid costly litigation by accepting sanctions without admitting or denying fault. Considerable public debate surrounds the issue, but prior research has typically focused on financial dimensions of sanctions such as the magnitude of fines. I conduct an economic experiment where individuals face a costly compliance choice in the presence of sanctions that may either be greater than or less than the benefits of violating and may also require admission of fault. I observe that compliance quality is greater when sanctions assign fault. I also observe that, relative to strong sanctions, the frequency of compliance decreases under weak no-fault sanctions but does not decrease under weak fault sanctions. Lastly, I observe that non-decision-making participants struggle with the task of anticipating compliance, believing that compliance quality will increase in sanction strength but not fault although the opposite is true.\u0000 Data Availability: Data are available on request from the author.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45828036","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 Skepticism and Reward Power on Auditor Communications with the Audit Committee 审计委员会的怀疑和奖励权对审计师与审计委员会沟通的影响
IF 2.1
Behavioral Research in Accounting Pub Date : 2023-07-25 DOI: 10.2308/bria-2022-024
G. Krishnamoorthy, A. Wright, Nicole S. Wright
{"title":"The Impact of Audit Committee Skepticism and Reward Power on Auditor Communications with the Audit Committee","authors":"G. Krishnamoorthy, A. Wright, Nicole S. Wright","doi":"10.2308/bria-2022-024","DOIUrl":"https://doi.org/10.2308/bria-2022-024","url":null,"abstract":"\u0000 Auditing standards emphasize the importance of strong auditor communications with the audit committee to enhance financial reporting quality. This study examines the effects of audit committee skepticism and reward power, two pervasive audit committee characteristics, on auditor communications with the audit committee. Drawing on accountability theory, we predict and find that greater audit committee skepticism and reward power induce the auditor to communicate more information and report on a more timely basis. Seventy-nine audit partners and managers participated in an experiment where we manipulate between-subjects high or low audit committee skepticism (quantity of probing questions) and high or low reward power (exercising full authority to hire/compensate the auditor versus relying on management). Participants responded to a realistic case regarding an inventory obsolescence issue. A follow-up experiment with 30 participants indicates significant mediation for accountability. The findings underscore the importance of audit committee skepticism and reward power in enhancing auditor communications.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44720617","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
Buy, Sell, or…Hold That Thought: The Impact of Task Interruption on Investor Decision-Making 买入、卖出或…持有这种想法：任务中断对投资者决策的影响
IF 2.1
Behavioral Research in Accounting Pub Date : 2023-07-24 DOI: 10.2308/bria-2022-020
K. A. Basoglu, James H. Long
{"title":"Buy, Sell, or…Hold That Thought: The Impact of Task Interruption on Investor Decision-Making","authors":"K. A. Basoglu, James H. Long","doi":"10.2308/bria-2022-020","DOIUrl":"https://doi.org/10.2308/bria-2022-020","url":null,"abstract":"\u0000 Task interruptions are ubiquitous and can systematically affect decision-making, even when they are nondiagnostic and thus irrelevant. We report the results of an experiment employing experienced investors as participants to solidify the theoretical foundation underpinning the impact of interruption on investor decision-making. We consider the joint effects of interruption and risk/return preferences on experienced investor decision-making, as well as the effectiveness of two theory-driven mitigating strategies. Consistent with the expanded Goal-Based Choice (GBC) Model, but, inconsistent with other theoretical explanations proposed to date, we provide evidence that interruption exacerbates the influence of risk/return preferences on investment decisions and that a mitigating strategy derived from the expanded GBC Model effectively eliminates this effect. Overall, the expanded GBC Model provides the best theoretical explanation for these phenomena, enhancing our understanding of the underlying mechanisms and the generalizability of prior research.\u0000 JEL Classifications: M40; M41.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49487043","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
Antecedents and Outcomes of Auditor Identities: Evidence from the Behavioral Literature and Directions for Future Research 审计师身份的前提和结果：来自行为文献的证据和未来研究的方向
IF 2.1
Behavioral Research in Accounting Pub Date : 2023-07-21 DOI: 10.2308/bria-2022-019
Stephen H. Fuller, Tracey J. Riley, Andrew C. Stuart
{"title":"Antecedents and Outcomes of Auditor Identities: Evidence from the Behavioral Literature and Directions for Future Research","authors":"Stephen H. Fuller, Tracey J. Riley, Andrew C. Stuart","doi":"10.2308/bria-2022-019","DOIUrl":"https://doi.org/10.2308/bria-2022-019","url":null,"abstract":"\u0000 This paper reviews and synthesizes the behavioral literature on the various antecedents of auditor identities and explains, through social identity theory, how they influence audit outcomes. We discuss the four identities most relevant to auditors (client, firm, team, and profession), first reviewing the psychology literature to describe each of these identities and then reviewing the auditing literature to understand how these identities emerge and impact audit quality. Overall, we find that whereas all four auditor identities have been examined in the literature, much of the research focuses on client identification due to the risk to auditor independence and objectivity. Further, identities can impact audit quality positively or negatively depending on contextual factors. Also, we find few studies investigate whether multiple auditor identities interact to affect audit quality, which provides opportunities for future research with the hope that it can help the profession identify ways of improving audit outcomes.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47766923","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 Supervisor Relationships on Auditor Turnover Intentions Using Leader-Member Exchange Theory 基于领导-成员交换理论的监事关系对审计师离职意愿的影响
IF 2.1
Behavioral Research in Accounting Pub Date : 2023-07-19 DOI: 10.2308/bria-2022-017
E. D. Almer, Nathan H. Cannon, Joleen Kremin
{"title":"The Impact of Supervisor Relationships on Auditor Turnover Intentions Using Leader-Member Exchange Theory","authors":"E. D. Almer, Nathan H. Cannon, Joleen Kremin","doi":"10.2308/bria-2022-017","DOIUrl":"https://doi.org/10.2308/bria-2022-017","url":null,"abstract":"\u0000 This study expands understanding of auditor relationships and turnover by introducing the measurement of Leader-Member Exchange (LMX) to an audit setting. LMX—which considers overall quality of subordinates’ relationships with their supervisor—is well established in the management literature but has previously only been referred to as a theoretical construct in the audit literature. Utilizing a well-validated scale, we measure LMX with 167 practicing auditors. We find LMX with a single supervisor significantly impacts retention via organizational commitment. This finding is novel in the LMX literature given the unique audit setting where subordinates have multiple supervisors and transitory teams. In an exploratory analysis, we also find female subordinates form lower-quality relationships with supervisors, regardless of supervisor sex, which in turn can influence the impact of LMX on organizational commitment. Results demonstrate the value of measuring LMX in audit research and practically highlight the importance of fostering positive, strong auditor-supervisor relationships.\u0000 Data Availability: Contact the authors.\u0000 JEL Classifications: L2; M40; M42; M50.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46429228","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
Individual Self versus Collective Self: Performance Measures for Academics in a Collectivist Culture 个体自我与集体自我：集体主义文化中学术表现的衡量标准
IF 2.1
Behavioral Research in Accounting Pub Date : 2023-06-28 DOI: 10.2308/bria-19-066
K. Mai, Z. Hoque
{"title":"Individual Self versus Collective Self: Performance Measures for Academics in a Collectivist Culture","authors":"K. Mai, Z. Hoque","doi":"10.2308/bria-19-066","DOIUrl":"https://doi.org/10.2308/bria-19-066","url":null,"abstract":"\u0000 This article examines how an individual-level academic performance measurement system interacts with the collective self in a collectivist cultural context. The qualitative study of a Vietnamese public university involved 53 interviews, participant observations, and document analysis. The findings show that performance measurement systems in the university produced both an autonomous self and a collective self. They do so by measuring individual performance and suggesting that individuals are autonomously responsible and able to influence such performance. Thus, although a performance measurement system is typically imposed by others (which shows one’s dependence on others and subjection to their power), the nature of the performance measurement system is such that it promotes individual actions and a sense of individual performance. Therefore, people feel they have control over “their” performance. However, while trying to control such performance, they depend more on others whose recognition appears to link with such performance measurement systems.\u0000 Data Availability: Data are not available for confidentiality reasons.\u0000 JEL Classifications: I2; M41; M48; P2.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46704122","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
It's Not Always Black and White—Identifying Characteristics of Managers Who Perceive and Use Ambiguity in Accounting to Their Advantage 并非总是非黑即白——识别会计中感知和利用歧义为自己谋利的管理者的特征
IF 2.1
Behavioral Research in Accounting Pub Date : 2023-04-01 DOI: 10.2308/bria-2021-031
Valerie A. Chambers, Philip M. J. Reckers, Stacey M. Whitecotton
{"title":"It's Not Always Black and White—Identifying Characteristics of Managers Who Perceive and Use Ambiguity in Accounting to Their Advantage","authors":"Valerie A. Chambers, Philip M. J. Reckers, Stacey M. Whitecotton","doi":"10.2308/bria-2021-031","DOIUrl":"https://doi.org/10.2308/bria-2021-031","url":null,"abstract":"\u0000 Prior research shows that rules ambiguity often leads to self-serving decision making and ethical violations. We extend this research by identifying characteristics of managers that associate with increased perceptions of ambiguity in accounting standards. Specifically, we find higher levels of narcissism (entitled self-interest), impulsivity (affective reactivity), and construal mindset (abstract thinking) are all significant contributors, individually and in combination. Our integrated, interactive model shows impulsivity interacts with both construal mindset and with narcissism in perceptions of rules ambiguity. Path analysis further documents that perceived ambiguity mediates trait characteristics and self-serving earnings management choices. Our findings contribute to a better understanding of underlying processes driving earnings management and may explain, in part, recent mixed evidence in psychology regarding the effects of higher level construal thinking and the cognitive processes driving the interaction of narcissism and impulsivity in business settings. We also address potential implications in an era of increased principles-based guidance.\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":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49517706","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 : 2023-04-01 DOI: 10.2308/1050-4753-35.1.e
{"title":"Editorial Policy","authors":"","doi":"10.2308/1050-4753-35.1.e","DOIUrl":"https://doi.org/10.2308/1050-4753-35.1.e","url":null,"abstract":"","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135518247","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
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