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Behavioral Research in Accounting最新文献

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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":null,"pages":null},"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":null,"pages":null},"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":null,"pages":null},"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":null,"pages":null},"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":null,"pages":null},"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":null,"pages":null},"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
Investors' Processing of Financial Communications: A Persuasion Perspective 投资者对金融通信的处理：一个说服视角
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-07-01 DOI: 10.2308/BRIA-52211
E. Hamilton, Jennifer Winchel
{"title":"Investors' Processing of Financial Communications: A Persuasion Perspective","authors":"E. Hamilton, Jennifer Winchel","doi":"10.2308/BRIA-52211","DOIUrl":"https://doi.org/10.2308/BRIA-52211","url":null,"abstract":"\u0000 In this paper, we provide a comprehensive summary of persuasion theories from a variety of fields (e.g., psychology, marketing, and economics) and describe how these theories can enhance our understanding of how investors process and respond to financial communications (e.g., firm disclosures and analyst research reports). We draw on dual-process theories of persuasion to describe the circumstances under which an investor's response to a financial disclosure is likely to represent the investor's intuition or reflect more deliberate and analytical processing of financial information. Examples from the financial accounting literature are used to illustrate how dual-process thinking and reasoning operate within a financial reporting domain. In addition, we offer broad suggestions on how financial accounting researchers can use the psychology of persuasion to understand and form empirical predictions about investor processing of and reaction to managers' and analysts' financial disclosures.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44387575","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
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":null,"pages":null},"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
Workplace Mindfulness and its Effect on Staff Auditors' Audit Quality-Threatening Behavior 工作场所正念及其对员工审计质量威胁行为的影响
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-07-01 DOI: 10.2308/BRIA-52215
David N. Herda, Nathan H. Cannon, R. Young
{"title":"Workplace Mindfulness and its Effect on Staff Auditors' Audit Quality-Threatening Behavior","authors":"David N. Herda, Nathan H. Cannon, R. Young","doi":"10.2308/BRIA-52215","DOIUrl":"https://doi.org/10.2308/BRIA-52215","url":null,"abstract":"\u0000 This study investigates the effect of staff auditors' workplace mindfulness on premature sign-off—a serious audit quality-threatening behavior that can go undetected through the review process. We also examine whether supervisor coaching is an effective means to engender workplace mindfulness. Using a sample of 115 auditors, we predict and find that (1) auditors who are coached by supervisors to appreciate the importance of their work to external financial statement users are more likely to be mindful in their work setting, and (2) greater workplace mindfulness about financial statement user considerations is associated with a reduced likelihood of auditor sign-off on an audit procedure not completed. We also find that supervisor coaching has an indirect effect on premature sign-off through workplace mindfulness. The results underscore the importance of workplace mindfulness in reducing audit quality-threatening behavior and indicate that supervisor coaching may be an effective technique in eliciting mindfulness among staff-level auditors.\u0000 Data Availability: Contact the authors.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48910285","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
An Examination of the Interactive Effect of Feedback Source and Sign in the Offshoring Environment: A Social Identity Perspective 海外环境下反馈源与符号互动效应的社会认同研究
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-07-01 DOI: 10.2308/BRIA-52182
Lindsay M. Andiola, D. Downey, Brian C. Spilker, Tracy J. Noga
{"title":"An Examination of the Interactive Effect of Feedback Source and Sign in the Offshoring Environment: A Social Identity Perspective","authors":"Lindsay M. Andiola, D. Downey, Brian C. Spilker, Tracy J. Noga","doi":"10.2308/BRIA-52182","DOIUrl":"https://doi.org/10.2308/BRIA-52182","url":null,"abstract":"\u0000 Public accounting firms regularly rely on offshore professionals to assist with client work. However, differences in interpersonal dynamics between offshore staff members and the supervisors they report to may yield positive and/or negative work outcomes. We examine how feedback source (offshore or onshore supervisor) and feedback sign (negative or positive) interact to affect offshore staff members' satisfaction with feedback. This is an important issue because subordinate satisfaction with performance feedback is a key determinant of future performance and turnover intentions. We find that offshore staff members are less satisfied with negative feedback from an offshore (local Indian) supervisor, a member of their in-group, than an onshore (remote U.S.) supervisor, a member of their out-group. However, their satisfaction with positive feedback does not significantly differ between feedback sources. Further analysis reveals that greater satisfaction is associated with increases in the effort the staff member plans to put forth in the future.\u0000 JEL Classifications: M40; M41; M54; D91.\u0000 Data Availability: Please contact the authors.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44278385","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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