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Behavioral Research in Accounting最新文献

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Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality 审计实验研究二十五年综述：趋势与审计质量的联系
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-05-01 DOI: 10.2308/BRIA-52138
R. Simnett, K. Trotman
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引用次数: 13
The Effect of Multiple Auditors on Deception Detection in a Client Inquiry Setting 在客户询问设置中，多名审计师对欺骗检测的影响
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-03-01 DOI: 10.2139/SSRN.2600975
Kip Holderness
{"title":"The Effect of Multiple Auditors on Deception Detection in a Client Inquiry Setting","authors":"Kip Holderness","doi":"10.2139/SSRN.2600975","DOIUrl":"https://doi.org/10.2139/SSRN.2600975","url":null,"abstract":"Auditors frequently gather information by conducting client inquiries. During these inquiries, auditors should be alert to verbal and nonverbal cues emanating from members of client personnel that might be indicative of deception. Extant literature on deception suggests that the general practice of using a single auditor to conduct client inquiries may limit the ability of auditors to detect deception. Using Master’s-level accounting students as a proxy for entry-level auditors, I examine how the use of one or two auditors affects the behavioral cues (nervousness and discussion) of client personnel that may indicate deception during inquiries. In addition, I study whether two auditors are more likely than a single auditor to detect deception during inquiries. Results suggest that the number of auditors taking part in an inquiry significantly impacts deceptive clients’ behavioral cues, as well as how those cues affect auditors’ perceptions of client honesty and subsequent write-down recommendations. Specifically, results of a mediation analysis suggest that two auditors, but not single auditors, are able to detect deception through the use of behavioral cues. This paper contributes to prior studies on client inquiries and interpersonal deception theory.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2139/SSRN.2600975","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42465716","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
A Technical Guide to Using Amazon's Mechanical Turk in Behavioral Accounting Research 行为会计研究中使用亚马逊机械土耳其人的技术指南
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-03-01 DOI: 10.2308/BRIA-51977
Steve Buchheit, Marcus M. Doxey, Troy Pollard, Shane R. Stinson
{"title":"A Technical Guide to Using Amazon's Mechanical Turk in Behavioral Accounting Research","authors":"Steve Buchheit, Marcus M. Doxey, Troy Pollard, Shane R. Stinson","doi":"10.2308/BRIA-51977","DOIUrl":"https://doi.org/10.2308/BRIA-51977","url":null,"abstract":"ABSTRACT: Multiple social science researchers claim that online data collection, mainly via Amazon's Mechanical Turk (MTurk), has revolutionized the behavioral sciences (Gureckis et al. 2016; Litman, Robinson, and Abberbock 2017). While MTurk-based research has grown exponentially in recent years (Chandler and Shapiro 2016), reasonable concerns have been raised about online research participants' ability to proxy for traditional research participants (Chandler, Mueller, and Paolacci 2014). This paper reviews recent MTurk research and provides further guidance for recruiting samples of MTurk participants from populations of interest to behavioral accounting researchers. First, we provide guidance on the logistics of using MTurk and discuss the potential benefits offered by TurkPrime, a third-party service provider. Second, we discuss ways to overcome challenges related to targeted participant recruiting in an online environment. Finally, we offer suggestions for disclosures that authors may provide about t...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49356936","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: 54
Audit Partner Disclosure: An Experimental Exploration of Accounting Information Contagion 审计合伙人披露:会计信息传染的实验探索
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-03-01 DOI: 10.2308/BRIA-51853
T. Lambert, Benjamin L. Luippold, Chad M. Stefaniak
{"title":"Audit Partner Disclosure: An Experimental Exploration of Accounting Information Contagion","authors":"T. Lambert, Benjamin L. Luippold, Chad M. Stefaniak","doi":"10.2308/BRIA-51853","DOIUrl":"https://doi.org/10.2308/BRIA-51853","url":null,"abstract":"ABSTRACT: We explore potential effects of a new Public Accounting Oversight Board (PCAOB) rule that requires disclosure of the external audit partner's identity. By manipulating the presence or absence of audit partner disclosure (APD), we examine how investors might react to APD and the mechanism behind such reaction. We find that prospective investors are less likely to invest in a peer firm linked to a restating firm via APD than when the link is only through an audit firm and industry. This effect is mediated by investors' restatement likelihood assessments. Our study makes several contributions. First, we add empirical evidence to the emerging debate on the impact of APD to U.S. markets. Second, we experimentally demonstrate investor information contagion and provide support for one mechanism (speculated by archival-based literature) through which it works. Finally, we provide evidence that investors attribute more blame to partners for a negative outcome due to APD. JEL Classifications: M42; M48.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46425317","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: 19
The Effect of Multiple Auditors on Deception Detection in a Client Inquiry Setting 在客户询问设置中，多名审计师对欺骗检测的影响
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-03-01 DOI: 10.2308/BRIA-51909
D. KipHolderness
{"title":"The Effect of Multiple Auditors on Deception Detection in a Client Inquiry Setting","authors":"D. KipHolderness","doi":"10.2308/BRIA-51909","DOIUrl":"https://doi.org/10.2308/BRIA-51909","url":null,"abstract":"ABSTRACT: Auditors frequently gather information by conducting client inquiries. During these inquiries, auditors should be alert to verbal and nonverbal cues emanating from members of client personnel that might be indicative of deception. Extant literature on deception suggests that the general practice of using a single auditor to conduct client inquiries may limit the ability of auditors to detect deception. Using Master's-level accounting students as a proxy for entry-level auditors, I examine how the use of one or two auditors affects the behavioral cues (nervousness and discussion) of client personnel that may indicate deception during inquiries, and whether two auditors are more likely to act upon deceptive cues than a single auditor (as measured by subsequent audit judgments). Results of a path analysis suggest that deceptive behavioral cues are more apparent in the presence of two auditors, and that two auditors are more likely than a single auditor to successfully incorporate behavioral cues in...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45797001","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: 3
Budgeting Audit Time: Effects of Audit Step Frame and Verifiability 预算审计时间：审计步骤框架和可验证性的影响
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-03-01 DOI: 10.2308/BRIA-51923
Eldar M. Maksymov, M. Nelson, William R. Kinney
{"title":"Budgeting Audit Time: Effects of Audit Step Frame and Verifiability","authors":"Eldar M. Maksymov, M. Nelson, William R. Kinney","doi":"10.2308/BRIA-51923","DOIUrl":"https://doi.org/10.2308/BRIA-51923","url":null,"abstract":"ABSTRACT: Auditors must ensure that their audit plans budget sufficient time for key audit steps. Research has shown that insufficient audit time budgets can be detrimental to audit quality. We exa...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/BRIA-51923","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49143193","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
Tax Incentives and Target Demographics: Are Tax Incentives Effective in the Health Insurance Market? 税收优惠与目标人群:税收优惠在健康保险市场有效吗?
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-03-01 DOI: 10.2308/BRIA-51929
M. Morrow, Shane R. Stinson, Marcus M. Doxey
{"title":"Tax Incentives and Target Demographics: Are Tax Incentives Effective in the Health Insurance Market?","authors":"M. Morrow, Shane R. Stinson, Marcus M. Doxey","doi":"10.2308/BRIA-51929","DOIUrl":"https://doi.org/10.2308/BRIA-51929","url":null,"abstract":"ABSTRACT: The Affordable Care Act (ACA) employs personal income tax credits and surcharges to enforce its mandate for health insurance coverage. This initiative depends largely on the use of tax in...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43298371","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
Field Evidence about Auditors' Experiences in Consulting with Forensic Specialists 审计师咨询法医专家经验的现场证据
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-03-01 DOI: 10.2308/BRIA-51787
S. Asare, A. Wright
{"title":"Field Evidence about Auditors' Experiences in Consulting with Forensic Specialists","authors":"S. Asare, A. Wright","doi":"10.2308/BRIA-51787","DOIUrl":"https://doi.org/10.2308/BRIA-51787","url":null,"abstract":"ABSTRACT: We propose and test a model that links the antecedents of consultation between auditors and forensic specialists to the work performed and the overall effectiveness of the consultation. T...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/BRIA-51787","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49015352","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
Researching Juror Judgment and Decision Making in Cases of Alleged Auditor Negligence: A Toolkit for New Scholars 审计师过失案件中陪审员的判断与决策研究——一个新学者的工具包
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-03-01 DOI: 10.2308/BRIA-51878
Jonathan H. Grenier, Andrew Reffett, Chad A. Simon, Rick C. Warne
{"title":"Researching Juror Judgment and Decision Making in Cases of Alleged Auditor Negligence: A Toolkit for New Scholars","authors":"Jonathan H. Grenier, Andrew Reffett, Chad A. Simon, Rick C. Warne","doi":"10.2308/BRIA-51878","DOIUrl":"https://doi.org/10.2308/BRIA-51878","url":null,"abstract":"ABSTRACT: This paper provides methodological guidance to individuals interested in audit-related, juror judgment and decision-making (JDM) research. Specifically, we discuss key issues surrounding experimental design including participant selection, case selection and design, and identifying important independent, process, and dependent variables—discussions often omitted from published research in this area. We also address several issues encountered during the review process and through discussions with or presentations by other scholars. Overall, this paper is aimed at (1) increasing scholars', particularly newer scholars', awareness of the different design options that are available when planning juror JDM studies; (2) enhancing scholars' understanding of the costs and benefits of those options; and (3) helping scholars better foresee how different design choices ultimately will impact the inferences that can be drawn from their studies. Thus, this paper provides an easily accessible resource to help ...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44382022","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: 31
The Impact of Auditor Task Difficulty and Audit Quality Indicators on Jurors' Assessments of Audit Quality 审计任务难度和审计质量指标对陪审员审计质量评价的影响
IF 2.1
Behavioral Research in Accounting Pub Date : 2018-03-01 DOI: 10.2308/BRIA-52081
A. Wright, Yi-Jing Wu
{"title":"The Impact of Auditor Task Difficulty and Audit Quality Indicators on Jurors' Assessments of Audit Quality","authors":"A. Wright, Yi-Jing Wu","doi":"10.2308/BRIA-52081","DOIUrl":"https://doi.org/10.2308/BRIA-52081","url":null,"abstract":"ABSTRACT This study examines the effect of auditor task difficulty on jurors' overall assessment of audit quality following an alleged audit failure (i.e., a restatement) given audit quality indica...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43188748","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
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