This paper reports the results of a study that was conducted to investigate the performance of senior-level business students as it pertains to recognizing certain clues or risk factors that are frequently associated with the misappropriation of entity assets. Based on three of the risk factors...

This laboratory experiment investigates the effects of a performance incentive scheme and financial audit threats on transfer price negotiations. Three hypotheses are developed, based on a review of transfer pricing, budget-goal setting, incentive, and auditing literatures. Experimental data are...

The concept of organizational commitment has recently impacted the participative budgeting and employee performance streams of accounting research. Specifically, a series of studies by Nouri, Nouri and Parker have shown that an individual's level of organizational commitment negatively impacts...

This study examines whether Lifestyle Preferences affect attrition or influence career attitudes of early-career public accountants. The research follows an initial sample of 253 newly-hired, entry-level public accountants (133 male accountants and 120 female accountants). Analysis of data on...

Recent research suggests that the firm's management control system (MCS) can have a significant and recursive influence on strategy formulation. We expand this discussion by arguing that the strategic role of MCS can be enhanced through its management of the firm's dynamic capabilities (Teece et...

The issue of auditors' responsibility for financial statement fraud is a primary concern of most major auditing standard setting bodies in the world. This paper explores the actual and potential contribution of behavioral research in informing standard setters regarding auditors' consideration...

The purpose of this paper is to provide insight regarding past, present, and future research in behavioral auditing to Ph.D. students and other researchers seeking to identify productive opportunities for future research. Our analysis is informed by recent publication trends and interviews with...

The current paper reviews behavioral research in financial accounting published in the decade 1990–1999. The review focuses on the usefulness of accounting information and the propensity of users to improperly integrate accounting information into their decisions. Prior research findings are...

The extant accounting behavioral research related to decision aid impacts on user's decision-making has been limited over time due to the focus on decision outcomes to the neglect of the underlying decision processes and strategies. A primary barrier in moving the decision aid literature forward...