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...

Telework is becoming a viable and appealing work option in the accounting profession (Hunton, 2005). Many accounting firms have implemented telework arrangements to provide flexibility and support for employees who seek an acceptable balance between career and family. This form of work also...

The primary purpose of this study is to examine how and why contingent economic rents can lead to biased audit judgment via a cognitive processing phenomenon known as predecisional distortion of information. The secondary research objective is to develop a more refined measure of predecisional...