Arguments are provided for why focus group methods should be used more frequently in accounting and information technology research as we broaden our views on accounting research. Focus group methods are particularly applicable in pursuing the study of emerging technology-driven phenomena in...

Companies frequently use Internet Financial Reporting (IFR) to distribute financial and nonfinancial information to stakeholders. Research suggests that companies often distribute information via the web for impression management purposes in order to diffuse potential negative reactions and/or...

Multiple stakeholders in the financial reporting process have articulated concerns over the rules-based orientation that U.S. accounting standards have adopted. Many argue that a more principles-based approach to standards setting, typified by international accounting standards, would improve...

Research has shown evidence of the use of impression management strategies in corporate disclosures as a means of presumably tempering and swaying investors’ perceptions. These impression management strategies include shifts in the tone used when providing disclosures. However, recent research...

During the past decade, enterprise resource planning (ERP) system implementations have exponentially grown within first large and then small- and medium-sized enterprises. Contemporary implementations, often through application service providers (ASPs), increase already existing pressures to...

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...

This paper proposes a framework for the future of behavioral accounting information systems (AIS) research. A broad definition of AIS research is adopted which provides for a breadth of contemporary research drawing heavily from both the accounting domain and the information systems domain....

Prior research on accounting ethics has focused on the examination of an individual's moral reasoning capabilities and/or individual acts of unethical behavior. The relevance of such research is hampered, however, by the failure to recognize the importance of organizations to the ultimate...