We examine the influence of two treatments on students’ perceptions of earnings management. We find that student reading assignments on earnings management and professionalism topics followed by individual testing do not alter student-reported beliefs. However, when the same students process...

This study examines whether there is a tax incentive for firms to engage in stock buybacks. Using methods previously established by Manzon (1994) and Scholes and Wolfson (1989), the results show that firms with high marginal tax rates are more likely to announce stock buybacks than firms with...

This paper ranks university faculties, accounting doctoral programs, individual behavioral accounting researchers, and the most influential articles based on Google Scholar citations to publications in Advances in Accounting Behavioral Research (AABR). All articles published in AABR in its first...

Purpose This paper analyzes citations from the first 20 volumes of Advances in Management Accounting using Google Scholar in April and May, 2013. Methodology/approach This study assesses the success of the first 20 volumes of Advances in Management Accounting using citation analysis. Four...