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Behavioral Research in Accounting最新文献

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The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation 结果效应与专业怀疑论：一次复制和一次失败的缓解尝试
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-10-01 DOI: 10.2308/BRIA-52306
Joseph F. Brazel, Christine Gimbar, Eldar M. Maksymov, T. Schaefer
{"title":"The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation","authors":"Joseph F. Brazel, Christine Gimbar, Eldar M. Maksymov, T. Schaefer","doi":"10.2308/BRIA-52306","DOIUrl":"https://doi.org/10.2308/BRIA-52306","url":null,"abstract":"\u0000 In this research note, we replicate Brazel, Jackson, Schaefer, and Stewart's (2016) study of how auditors evaluate skeptical behavior. Like the original study, we find that evaluators reward audit staff who exercise appropriate levels of skepticism and identify a misstatement (positive outcome). However, when no misstatement is identified (negative outcome), evaluators penalize staff who exercise appropriate levels of skepticism. One factor causing this outcome effect may be that exercising skepticism typically causes budget overages due to additional testing. Hence, we examine whether formally attributing the budget overage to skeptical judgments and actions in the audit budget file reduces outcome effects. However, while replicating the initial effect across three separate studies, we have been unable to reduce this effect. Thus, it is clear that the outcome effect in this context is very robust.\u0000 Data Availability: Contact the authors.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48459185","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
How Outcome Information Affects Ethical Attitudes and Intentions to Behave 结果信息如何影响道德态度和行为意图
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-09-01 DOI: 10.2308/BRIA-52273
Gary M. Fleischman, S. Valentine
{"title":"How Outcome Information Affects Ethical Attitudes and Intentions to Behave","authors":"Gary M. Fleischman, S. Valentine","doi":"10.2308/BRIA-52273","DOIUrl":"https://doi.org/10.2308/BRIA-52273","url":null,"abstract":"\u0000 The purpose of this experiment is to examine how outcome information affects individual ethical attitudes and intentions to behave. In the present study, a scenario manager employs revenue manipulation by prematurely forcing a product through distribution channels. This investigation employs a 1 × 3 between-subjects and randomized experimental design where the scenario manager's unethical behavior is associated with three behavior-based organizational outcomes: favorable, moderately unfavorable, and unfavorable. We model individual ethical reasoning using the expanded Theory of Reasoned Action. Our findings suggest that the theory provides an appropriate and parsimonious fit for modeling individual ethical reasoning in the channel stuffing context. Specifically, we also find that as organizational outcomes of the scenario manager's coercive behavior shift from unfavorable to favorable, participants judge unethical behavior less harshly, a concerning finding for regulators and policymakers. These findings have significant implications for new revenue recognition standards, such as IFRS 15 and ASC 606.\u0000 Data Availability: Data available upon request. Please contact the authors.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46145427","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: 8
The Effect of Diversity and the Mediating Role of Elaboration on Multidisciplinary Greenhouse Gas Assurance Team Effectiveness 多样性的影响和细化对多学科温室气体保障团队有效性的中介作用
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-09-01 DOI: 10.2308/BRIA-52285
Erboon Ekasingh, R. Simnett, Wendy Green
{"title":"The Effect of Diversity and the Mediating Role of Elaboration on Multidisciplinary Greenhouse Gas Assurance Team Effectiveness","authors":"Erboon Ekasingh, R. Simnett, Wendy Green","doi":"10.2308/BRIA-52285","DOIUrl":"https://doi.org/10.2308/BRIA-52285","url":null,"abstract":"\u0000 Greenhouse gas (GHG) assurance is increasingly used by companies as a means to increase stakeholder confidence in the quality of externally reported carbon emissions. The multidisciplinary nature of these engagements means that assurance is performed primarily by multidisciplinary teams. Prior research suggests the effectiveness of such teams could be affected by team composition and team processes. We employ a retrospective field study to examine the impact of educational diversity and team member elaboration on multidisciplinary GHG assurance team effectiveness. Results show that team processes such as sufficiency of elaboration on different team member perspectives significantly increases the perceived effectiveness of the teams. While educational diversity is not found to directly improve perceived team effectiveness, it is found to have a positive effect through increasing perceived sufficiency of elaboration. These findings have important implications for standard setters and audit firms undertaking GHG assurance engagements.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41875698","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: 8
CSR Disclosure and Investor Behavior: A Proposed Framework and Research Agenda 企业社会责任披露与投资者行为:建议框架与研究议程
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-09-01 DOI: 10.2308/BRIA-51976
K. Gödker, Lasse Mertins
{"title":"CSR Disclosure and Investor Behavior: A Proposed Framework and Research Agenda","authors":"K. Gödker, Lasse Mertins","doi":"10.2308/BRIA-51976","DOIUrl":"https://doi.org/10.2308/BRIA-51976","url":null,"abstract":"ABSTRACT How market participants respond to corporate disclosure forms an important cornerstone in many areas of accounting and finance research. This article synthesizes behavioral research on how...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"30 1","pages":"37-53"},"PeriodicalIF":2.1,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47221127","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: 29
If Eyes are the Window to Our Soul, What Role does Eye-Tracking Play in Accounting Research? 如果眼睛是心灵的窗口，眼动追踪在会计研究中扮演什么角色?
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-09-01 DOI: 10.2308/BRIA-52283
E. Lynch, Lindsay M. Andiola
{"title":"If Eyes are the Window to Our Soul, What Role does Eye-Tracking Play in Accounting Research?","authors":"E. Lynch, Lindsay M. Andiola","doi":"10.2308/BRIA-52283","DOIUrl":"https://doi.org/10.2308/BRIA-52283","url":null,"abstract":"\u0000 Recent advances in technology have increased the accessibility and ease in using eye-tracking as a research tool. These advances have the potential to benefit behavioral accounting researchers' understanding of the cognitive processes underlying individuals' judgments, decisions, and behaviors. However, despite its potential and wide use in other disciplines, few behavioral accounting studies use eye-tracking. The purpose of this paper is to familiarize accounting researchers with eye-tracking, including its advantages and limitations as a research tool. We start by providing an overview of eye-tracking and discussing essential terms and useful metrics, as well as the psychological constructs they proxy. We then summarize eye-tracking research across research domains, review accounting studies that use eye-tracking, and identify future research directions across accounting topics. Finally, we provide an instructional resource to guide those researchers interested in using eye-tracking, including important considerations at each stage of the study.\u0000 JEL Classifications: M41; C91.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41837623","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
Behavioral Research in Accounting Editorial Policy 会计编辑政策的行为研究
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-09-01 DOI: 10.2308/1558-8009-30.2.127
{"title":"Behavioral Research in Accounting Editorial Policy","authors":"","doi":"10.2308/1558-8009-30.2.127","DOIUrl":"https://doi.org/10.2308/1558-8009-30.2.127","url":null,"abstract":"","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44374955","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
An Examination of Nonprofessional Investor Perceptions of Internal and External Auditor Assurance 非专业投资者对内部和外部审计师保证的认知研究
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-09-01 DOI: 10.2308/BRIA-52276
Travis P. Holt
{"title":"An Examination of Nonprofessional Investor Perceptions of Internal and External Auditor Assurance","authors":"Travis P. Holt","doi":"10.2308/BRIA-52276","DOIUrl":"https://doi.org/10.2308/BRIA-52276","url":null,"abstract":"\u0000 This study investigates whether assured disclosures of management's remediation of material weaknesses in internal controls affect positively unsophisticated investor perceptions of disclosure credibility and the likelihood of their investing in a firm. The results indicate that investors perceive assured material weakness remediation disclosures, whether the audit source is external or internal to the firm, to be more credible than unassured disclosures. Specifically, external assurance is seen to be more credible than the assurance provided by internal auditors but that is seen as more credible than no assurance. However, investment likelihood remains the same regardless of assurance source. Furthermore, the results indicate that investor disclosure credibility perceptions and investing likelihood are lower for internally assured pervasive material weakness remediation disclosures than internally assured account-specific remediations and all externally assured remediation disclosures. Finally, mediation results suggest that both internal and external auditor assurance increases investing likelihood indirectly through increased disclosure credibility.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47462662","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
Covers and Frontmatter 封面及封面
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-09-01 DOI: 10.2308/1558-8009-30.2.i
S. Feldman
{"title":"Covers and Frontmatter","authors":"S. Feldman","doi":"10.2308/1558-8009-30.2.i","DOIUrl":"https://doi.org/10.2308/1558-8009-30.2.i","url":null,"abstract":"","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46473073","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 Donor Support for Nonprofits: The Roles of Financial and Emotional Information 个人捐赠者对非营利组织的支持:财务和情感信息的作用
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-08-01 DOI: 10.2308/BRIA-52233
Isaac Agyemang, Darlene D. Bay, G. Cook, Parunchana Pacharn
{"title":"Individual Donor Support for Nonprofits: The Roles of Financial and Emotional Information","authors":"Isaac Agyemang, Darlene D. Bay, G. Cook, Parunchana Pacharn","doi":"10.2308/BRIA-52233","DOIUrl":"https://doi.org/10.2308/BRIA-52233","url":null,"abstract":"\u0000 The ability to attract donor funding is important to many nonprofit organizations' success in achieving their goals. Prior literature indicates that the emotional response of potential donors to the mission of these organizations as well as the assessment of the financial information provided impacts donation decisions. However, prior literature has examined either the effect of the emotional response or financial information, but not both. Using an experiment, our paper fills this gap in the literature by investigating both factors in the same study. Furthermore, we investigate the potential moderating effect of emotional intelligence. The results indicate that, under some circumstances, the emotional response of the potential donor and the donor's emotional intelligence impact both the decision to donate and the size of the donation. However, the financial information, as compiled by the Better Business Bureau, a business rating agency that also rates charities, impacts only the size of the donation.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"1 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41369629","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
p-Hacking in Experimental Audit Research 实验审计研究中的p-Hacking
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-07-01 DOI: 10.2308/BRIA-52183
Mohammad Jahanzeb Khan, Per Christen Tronnes
{"title":"p-Hacking in Experimental Audit Research","authors":"Mohammad Jahanzeb Khan, Per Christen Tronnes","doi":"10.2308/BRIA-52183","DOIUrl":"https://doi.org/10.2308/BRIA-52183","url":null,"abstract":"A focus on novel, confirmatory, and statistically significant results by journals that publish experimental audit research may result in substantial bias in the literature. We explore one type of bias known as p-hacking: a practice where researchers, whether knowingly or unknowingly, adjust their collection, analysis, and reporting of data and results, until nonsignificant results become significant. Examining experimental audit literature published in eight accounting and audit journals within the last three decades, we find an overabundance of p-values at or just below the conventional thresholds for statistical significance. The finding of too many “just significant” results is an indication that some of the results published in the experimental audit literature are potentially a consequence of p-hacking. We discuss potential remedies that, if adopted, may to some extent alleviate concerns regarding p-hacking and the publication of false positive results.\u0000 JEL Classifications: M40.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":2.1,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44049606","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
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