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Behavioral Research in Accounting最新文献

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Investors' Interpretations of Imprecise Standards and Their Perceptions of Earnings Management by Reputable Companies 投资者对不精确准则的解读及其对知名公司盈余管理的认知
IF 2.1
Behavioral Research in Accounting Pub Date : 2020-01-17 DOI: 10.2308/bria-19-009
H. Tan, Diane M. Mayorga
{"title":"Investors' Interpretations of Imprecise Standards and Their Perceptions of Earnings Management by Reputable Companies","authors":"H. Tan, Diane M. Mayorga","doi":"10.2308/bria-19-009","DOIUrl":"https://doi.org/10.2308/bria-19-009","url":null,"abstract":"Standards with imprecise guidelines require interpretation by users. In this study we investigate how investors' perceptions of earnings management vary with their interpretations of imprecise stan...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"32 1","pages":"103-122"},"PeriodicalIF":2.1,"publicationDate":"2020-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48069143","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: 2
In Celebration of 30 Years of Behavioral Research in Accounting 庆祝会计行为研究30周年
IF 2.1
Behavioral Research in Accounting Pub Date : 2019-08-01 DOI: 10.2308/BRIA-10681
Steven E. Salterio
{"title":"In Celebration of 30 Years of Behavioral Research in Accounting","authors":"Steven E. Salterio","doi":"10.2308/BRIA-10681","DOIUrl":"https://doi.org/10.2308/BRIA-10681","url":null,"abstract":"","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44204899","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 Bonus Deferral on Managers' Investment Decisions 奖金延期对经理投资决策的影响
IF 2.1
Behavioral Research in Accounting Pub Date : 2019-06-01 DOI: 10.2308/BRIA-52463
Mandy M. Cheng, Tami Dinh, Wolfgang Schultze, Maria Assel
{"title":"The Effect of Bonus Deferral on Managers' Investment Decisions","authors":"Mandy M. Cheng, Tami Dinh, Wolfgang Schultze, Maria Assel","doi":"10.2308/BRIA-52463","DOIUrl":"https://doi.org/10.2308/BRIA-52463","url":null,"abstract":"\u0000 We examine the impact of deferred bonus payments and employment horizon on managers' investment decisions. Bonus deferral is an important element of compensation schemes designed to mitigate managers' tendency to avoid long-term investments that can reduce their bonuses, i.e., the problem of managerial myopia. Consistent with construal-level theory in the psychology literature, we find that bonus deferral increases managers' willingness to make an investment that has detrimental effects on their current bonus but that provides long-term benefits to the firm. This is driven by managers placing greater importance on their responsibilities for advancing their firm's long-term interests and on improving their reputations within their firms. These mediation effects are moderated by participants' employment horizon. Our study contributes to the debate on effective managerial compensation by showing that a simple deferral of bonus payments can reduce the negative consequences related to managerial myopia.\u0000 JEL Classifications: M40; M41.\u0000 Data Availability: Data are available from the authors upon request.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49531255","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
Audit Senior Modeling Fallibility: The Effects of Reduced Error Strain and Enhanced Error-Related Self-Efficacy on Audit Juniors' Responses to Self-Discovered Errors 审计高级建模失误：减少错误应变和增强错误相关自我效能对审计初级人员对自我发现错误反应的影响
IF 2.1
Behavioral Research in Accounting Pub Date : 2019-06-01 DOI: 10.2308/BRIA-52471
Craig Emby, Bin Zhao, J. Sieweke
{"title":"Audit Senior Modeling Fallibility: The Effects of Reduced Error Strain and Enhanced Error-Related Self-Efficacy on Audit Juniors' Responses to Self-Discovered Errors","authors":"Craig Emby, Bin Zhao, J. Sieweke","doi":"10.2308/BRIA-52471","DOIUrl":"https://doi.org/10.2308/BRIA-52471","url":null,"abstract":"\u0000 This paper examines the relationship between audit seniors discussing their own experiences with committing and correcting errors (modeling fallibility), and audit juniors' thinking about errors and error communication (openly discussing their own self-discovered errors). The paper investigates the direct relationship between senior modeling fallibility and juniors' responses, and whether the relationship is mediated through error strain and error-related self-efficacy. Survey data from 266 audit juniors from two Big 4 Canadian accounting firms showed a direct positive association between audit senior modeling fallibility and audit juniors' thinking about errors, and error communication. This relationship is positively mediated through error-related self-efficacy. We also found that the relationship is mediated by error strain. However, although audit senior modeling fallibility was associated with reduced error strain, error strain was positively related to both thinking about errors and error communication, contrary to our hypothesis. The paper discusses the theoretical and practical implications of these results.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47601536","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: 12
Mitigating the Dilution Effect in Auditors' Judgments Using a Frequency Response Mode 利用频响模式减轻审计判断的稀释效应
IF 2.1
Behavioral Research in Accounting Pub Date : 2019-06-01 DOI: 10.2308/BRIA-52467
A. Eilifsen, Natalia V. Kochetova, William F. Messier
{"title":"Mitigating the Dilution Effect in Auditors' Judgments Using a Frequency Response Mode","authors":"A. Eilifsen, Natalia V. Kochetova, William F. Messier","doi":"10.2308/BRIA-52467","DOIUrl":"https://doi.org/10.2308/BRIA-52467","url":null,"abstract":"\u0000 This paper investigates the potential of using a frequency response mode to reduce the dilution effect of non-diagnostic evidence on auditors' fraud risk judgments. In two experiments, we test one hypothesis and examine a research question related to the dilution effect where response mode (frequency versus probability) and type of non-diagnostic or irrelevant information are manipulated between-participants. Results of the hypothesis tests show that auditors' fraud risk judgments demonstrate a significantly lower dilution effect when they evaluate diagnostic and non-diagnostic or irrelevant evidence using a frequency response mode, as compared to the probability response mode; this effect is most pronounced when auditors are provided with favorable non-diagnostic or irrelevant evidence.\u0000 JEL Classifications: M4; M40; M420.\u0000 Data Availability: Summary data are available from the authors upon request.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"1 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43786635","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
Values of Participants in Behavioral Accounting Research: A Comparison of the M-Turk Population to a Nationally Representative Sample 行为会计研究参与者的价值观：M-Turk人群与全国代表性样本的比较
IF 2.1
Behavioral Research in Accounting Pub Date : 2019-03-01 DOI: 10.2308/BRIA-52103
William D. Brink, Lorraine S. Lee, Jonathan S. Pyzoha
{"title":"Values of Participants in Behavioral Accounting Research: A Comparison of the M-Turk Population to a Nationally Representative Sample","authors":"William D. Brink, Lorraine S. Lee, Jonathan S. Pyzoha","doi":"10.2308/BRIA-52103","DOIUrl":"https://doi.org/10.2308/BRIA-52103","url":null,"abstract":"ABSTRACT The external validity of conclusions from behavioral accounting experiments is in part dependent upon the representativeness of the sample compared to the population of interest. Researche...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"31 1","pages":"97-117"},"PeriodicalIF":2.1,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49632269","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: 13
The Governance Committee Process for U.S. Publicly Traded Firms 美国上市公司的治理委员会程序
IF 2.1
Behavioral Research in Accounting Pub Date : 2019-03-01 DOI: 10.2308/BRIA-52102
Richard Clune, D. Hermanson, James G. Tompkins, Z. Ye
{"title":"The Governance Committee Process for U.S. Publicly Traded Firms","authors":"Richard Clune, D. Hermanson, James G. Tompkins, Z. Ye","doi":"10.2308/BRIA-52102","DOIUrl":"https://doi.org/10.2308/BRIA-52102","url":null,"abstract":"ABSTRACT The Governance Committee (GC) is responsible for overseeing the effective functioning of the board of directors, but no previous research has been done on the GC process. Through in-depth ...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"31 1","pages":"21-40"},"PeriodicalIF":2.1,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44865545","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
Radical Developments in Accounting Thought? Reflections on Positivism, the Impact of Rankings and Research Diversity 会计思想的激进发展?对实证主义、排名影响与研究多样性的反思
IF 2.1
Behavioral Research in Accounting Pub Date : 2019-02-01 DOI: 10.2308/BRIA-52377
W. Chua
{"title":"Radical Developments in Accounting Thought? Reflections on Positivism, the Impact of Rankings and Research Diversity","authors":"W. Chua","doi":"10.2308/BRIA-52377","DOIUrl":"https://doi.org/10.2308/BRIA-52377","url":null,"abstract":"\u0000 Accounting research is dominated by three philosophical paradigms—positivism, interpretivism, and critique. Positivistic research dominates “top ranked” accounting journals. This paper argues that this is not because such research succeeds in discovering invariant “scientific laws” that enable prediction and control but because it is aligned with key beliefs and values in liberal democracies. Despite this inability to generate law-like generalizations, the perceived status of positivistic research could be entrenched by the rise of university rankings, thus reducing research diversity. This paper proposes that there are countervailing forces: differences in stakeholder interests in different national jurisdictions, some emergent diversity in North American journals, and the use of “mixed” research methods or qualitative research methods for positivistic purposes. These enable the ongoing development of interpretive and critical research. Through greater engagement with the complexities of practice, it is hoped that deeper research collaboration will occur, and I outline how this could happen.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48251101","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: 38
Why Management Accountants Are Punished for Reporting Bad News: Understanding the Cognitive Processes 为什么管理会计师因报告坏消息而受到惩罚:理解认知过程
IF 2.1
Behavioral Research in Accounting Pub Date : 2019-01-01 DOI: 10.2139/ssrn.3313746
Sascha Matanovic, Maximilian Schmidt, Arnt Wöhrmann
{"title":"Why Management Accountants Are Punished for Reporting Bad News: Understanding the Cognitive Processes","authors":"Sascha Matanovic, Maximilian Schmidt, Arnt Wöhrmann","doi":"10.2139/ssrn.3313746","DOIUrl":"https://doi.org/10.2139/ssrn.3313746","url":null,"abstract":"","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"78 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2139/ssrn.3313746","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68584024","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
Crowdsourcing Intelligent Research Participants: A Student versus MTurk Comparison 众包智能研究参与者：学生与MTurk的比较
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-12-01 DOI: 10.2308/BRIA-52340
Steve Buchheit, Derek Dalton, Troy Pollard, Shane R. Stinson
{"title":"Crowdsourcing Intelligent Research Participants: A Student versus MTurk Comparison","authors":"Steve Buchheit, Derek Dalton, Troy Pollard, Shane R. Stinson","doi":"10.2308/BRIA-52340","DOIUrl":"https://doi.org/10.2308/BRIA-52340","url":null,"abstract":"\u0000 The use of online workers as research participants has grown in recent years, prompting interest in how online workers compare to traditional accounting research participants. To date, no study has compared the relative intelligence of online workers to student subjects. Such a comparison may be important to behavioral accounting researchers given the homogeneity of accounting students relative to online subject pools and given prior research suggesting accounting students have relatively high analytic ability. While graduate students outperform both undergraduate and MTurk participants on common intelligence tests and across two reasonably complex tasks, we find that MTurk participants perform similarly to undergraduate accounting students. Overall, our results provide incremental assurance that MTurk participants are suitable subjects when accounting expertise is not explicitly required. We also provide evidence that screening MTurk workers on intelligence scores may benefit researchers who require participants with relatively high cognitive ability.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43478354","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: 20
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