The industrial learning curve is widely used to predict costs and labor requirements wherever learning is taking place. Little is known, however, about the reverse of this process: the forgetting that occurs during production interruptions. The ability to estimate cost increases due to...

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...

From an online survey of 114 participating accountants at staff, senior staff, and supervisor levels from a top-100 U.S. accounting firm, we investigate the effects of the Big Five personality traits (Conscientiousness, Agreeableness, Extraversion, Neuroticism, and Openness) on the ethical...

The authors have developed, and intend to maintain indefinitely, a current database of articles published in Research on Professional Responsibility and Ethics in Accounting and its predecessor, Research on Accounting Ethics. Authors of all articles in volumes 1 (1995) through 13 (2008) were...