This study provides an example of linking empirical-archival accounting research with a practical real-world example of earnings management. By linking accounting theory with practical real-world examples, students enhance their critical thinking skills. Enhancing critical thinking skills...

Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics. Focusing on research that examines both individual and...

Focusing on research that examines both individual and organizational behavior relative to accounting, this volume of Advances in Accounting Behavioral Researchoffers a perspectives on topics such as tax compliance, risk judgement, and affiliation bias.