Behavioral & Experimental Accounting eJournal最新文献_第10页

Deception and Reception: The Behavior of Information Providers and Users 欺骗与接受:信息提供者与信息使用者的行为

Behavioral & Experimental Accounting eJournal Pub Date : 2017-03-20 DOI: 10.2139/ssrn.2334470

Roman M. Sheremeta, Timothy W. Shields

引用次数: 4

Why are People Honest? Internal and External Motivations to Report Honestly 为什么人们诚实?诚实报告的内部和外部动机

Behavioral & Experimental Accounting eJournal Pub Date : 2017-03-17 DOI: 10.2139/ssrn.2967548

P. Murphy, Michael J. Wynes, Till-Arne Hahn, P. Devine

{"title":"Why are People Honest? Internal and External Motivations to Report Honestly","authors":"P. Murphy, Michael J. Wynes, Till-Arne Hahn, P. Devine","doi":"10.2139/ssrn.2967548","DOIUrl":"https://doi.org/10.2139/ssrn.2967548","url":null,"abstract":"We create and validate measures capturing internal and external motivations to report honestly as individual differences. Both measures have high levels of reliability, as well as convergent and divergent validity. To test their predictive validity, we conduct two experiments. In the first, MTurk participants have the opportunity and incentive to misreport with no immediate consequences, and in the second, participants with management experience report how they would act in a similar business context. We find that participants who are higher in internal motivations to report honestly are, indeed, more likely to report honestly than others. Partial evidence supports that people higher in external motivations report more honestly when we introduce management controls. We also provide evidence of unintended consequences; people who are higher in internal motivations actually misreport more under certain controls than they do absent those controls, consistent with self-determination theory. Results should be of interest to management and those charged with governance or oversight within an organization. Our measures are also useful to researchers investigating honest reporting by allowing them to identify, ex ante, individuals who wish to be honest versus appear honest.","PeriodicalId":8737,"journal":{"name":"Behavioral & Experimental Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86116463","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: 18

Nonprofessional Investors’ Reactions to the PCAOB's Proposed Changes to the Standard Audit Report 非专业投资者对PCAOB对标准审计报告修改建议的反应

Behavioral & Experimental Accounting eJournal Pub Date : 2017-03-09 DOI: 10.2139/SSRN.2930375

Brian Carver, Brad S. Trinkle

{"title":"Nonprofessional Investors’ Reactions to the PCAOB's Proposed Changes to the Standard Audit Report","authors":"Brian Carver, Brad S. Trinkle","doi":"10.2139/SSRN.2930375","DOIUrl":"https://doi.org/10.2139/SSRN.2930375","url":null,"abstract":"As part of its efforts to improve the informational value of the standard audit report, the Public Company Accounting Oversight Board (PCAOB) proposed a new auditing standard that would require the auditor to report critical audit matters (CAMs) in the body of the audit report. The proposal met with approval from investor groups, while preparers have suggested the new disclosures could negatively affect the quality of the audit and the informational content of the audit report. This study examines how the proposed standard influences experienced, nonprofessional investors’ perception of the readability of the audit report, their valuation judgments, and their evaluations of management’s credibility. We find that the disclosure of a CAM negatively impacts the readability of the audit report, but does not, either directly or through its effect on readability, incrementally inform investors’ valuation judgments. Instead, investors focused on earnings benchmark performance when making valuation judgements. The disclosure of a CAM does, however, lower investors’ perceptions of management’s credibility when earnings just meet expectations. Our results suggest that the PCAOB’s proposed standard will have a significant, negative effect on the readability of the audit report but only a limited impact on the informational content of the audit report for investors.","PeriodicalId":8737,"journal":{"name":"Behavioral & Experimental Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90285612","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: 42

The Effect of Motivated Reasoning and Dissent on Information Search and Strategy Evaluation Using Balanced Scorecard: An Eye-Tracking Study 动机推理和异议对平衡计分卡信息搜索和策略评价的影响:眼动追踪研究

Behavioral & Experimental Accounting eJournal Pub Date : 2017-01-16 DOI: 10.2139/ssrn.2900512

Tota Panggabean, Yasheng Chen, Johnny Jermias

引用次数: 0

Activity-Based Costing: A Synthesis of Findings on Its Adoption and Implementation 作业成本法:关于其采用和实施的综合调查结果

Behavioral & Experimental Accounting eJournal Pub Date : 2017-01-01 DOI: 10.2139/ssrn.3055665

Niklas Storgaard, R. Lueg

{"title":"Activity-Based Costing: A Synthesis of Findings on Its Adoption and Implementation","authors":"Niklas Storgaard, R. Lueg","doi":"10.2139/ssrn.3055665","DOIUrl":"https://doi.org/10.2139/ssrn.3055665","url":null,"abstract":"The paper reviews the literature on the adoption and implementation (A&I) process of activity-based costing (ABC). The paper finds that the majority of the studies have tried to identify technical, behavioral, organizational and other contextual factors that result in the adoption and successful implementation of ABC. However, findings have been inconclusive and only found few specific factors for instance top management support, implementation training, non-accounting ownership and business size, to be associated with a successful process. Only few studies challenge the well-behaved adoption and implementation process assumed in the factor studies, as the process actually includes legitimization issues, power struggles among individuals and pressure from certain institutions. To advance the research within the adoption & implementation of ABC, a future research agenda is proposed. This includes a request for research within new geographical regions and organizational sizes, a demand for a new research framework in contingency-theory related factor studies and a call for research within alternative management accounting research perspectives to illustrate the complexity of the adoption & implementation process.","PeriodicalId":8737,"journal":{"name":"Behavioral & Experimental Accounting eJournal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81492593","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

Analysing the Market–Book Value Relation in Large Australian and US Firms: Implications for Fundamental Analysis and the Market–Book Ratio 分析澳大利亚和美国大型公司的市净率关系:对基本面分析和市净率的启示

Behavioral & Experimental Accounting eJournal Pub Date : 2016-12-01 DOI: 10.1111/acfi.12117

Victoria J. Clout, R. Willett

引用次数: 7

Knowledge of Campaign Finance Regulation Reduces Perceptions of Corruption 对竞选资金监管的了解降低了对腐败的看法

Behavioral & Experimental Accounting eJournal Pub Date : 2016-12-01 DOI: 10.1111/acfi.12121

N. Avkiran, Direnç Kanol, B. Oliver

引用次数: 10

Merging Time‐Series Australian Data Across Databases: Challenges and Solutions 跨数据库合并时间序列澳大利亚数据:挑战和解决方案

Behavioral & Experimental Accounting eJournal Pub Date : 2016-12-01 DOI: 10.1111/acfi.12123

D. Katselas, Baljit K. Sidhu, Chuan Yu

引用次数: 6

The Mismatch between Expectations and Realities of AS 4 Audits: A Post-Implementation Research Analysis AS 4审计期望与现实的不匹配:实施后的研究分析

Behavioral & Experimental Accounting eJournal Pub Date : 2016-12-01 DOI: 10.2139/ssrn.2987919

Sanaz Aghazadeh, Marietta Peytcheva

引用次数: 0

It Depends on Where You Search: Institutional Investor Attention and Under-Reaction to News 这取决于你在哪里搜索:机构投资者的关注和对新闻的反应不足

Behavioral & Experimental Accounting eJournal Pub Date : 2016-11-19 DOI: 10.2139/ssrn.2692181

Azi Ben-Rephael, Zhi Da, Ryan D. Israelsen

引用次数: 9