Focusing on research that examines both individual and organizational behavior relative to accounting, Advances in Accounting Behavioral Research provides an in-depth analysis and exchange of peer-reviewed knowledge across all areas of accounting behavioral research and the development,...

Focusing on research that examines both individual and organizational behavior relative to accounting, Advances in Accounting Behavioral Research provides an in-depth analysis and exchange of peer-reviewed knowledge across all areas of accounting behavioral research and the development,...

Focusing on research that examines both individual and organizational behavior relative to accounting, Advances in Accounting Behavioral Research provides an in-depth analysis and exchange of peer-reviewed knowledge across all areas of accounting behavioral research and the development,...

Focusing on research that examines both individual and organizational behavior relative to accounting, Volume 25 of Advances in Accounting Behavioral Research uncovers emerging theories, methods and applications. From the dark triad, ethical fading, and ethicality of behavior to the effects of...

Outside influences affect the progression of research in any discipline, including accounting. These influences offer one explanation for problems of replicability or comparability to previous studies, a common concern today. This article examines “who” participates in behavioral experiments...

Most anomalies fail to hold up to currently acceptable standards for empirical finance. With microcaps mitigated via NYSE breakpoints and value-weighted returns, 65% of the 452 anomalies in our data library, including 96% of the trading frictions category, cannot clear the single test hurdle of...

Purpose The purpose of this study is to explore the quality of research work done in behavioral accounting through bibliometric analysis so that biases can be spotted and implications can be drawn. Design/methodology/approach The most recent papers on a given topic – behavioral accounting in...

Advances in Accounting Behavioral Research is a publication of emerging theory, methods, and practical applications for behavioral research within accounting and auditing. It is dedicated to promoting peer-reviewed research that spans all facets of accounting behavioral research, including but...

Advances in Accounting Behavioral Researchpromotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.

The anomalies literature is infested with widespread p-hacking. We replicate the entire anomalies literature in finance and accounting by compiling a largest-to-date data library that contains 447 anomaly variables. With microcaps alleviated via New York Stock Exchange breakpoints and...

In this paper, we examine the growing number of behavioral studies of how financial reporting, auditing, and other corporate governance regulations affect earnings management and accounting choice-related decisions of managers, auditors, and directors. We first describe how experimental and...

The anomalies literature is infested with widespread p-hacking. We replicate the entire anomalies literature in finance and accounting by compiling a largest-to-date data library that contains 447 anomaly variables. With microcaps alleviated via New York Stock Exchange breakpoints and...

The anomalies literature is infested with widespread p-hacking. We replicate this literature by compiling a large data library with 447 anomalies. With microcaps alleviated via NYSE breakpoints and value-weighted returns, 286 anomalies (64%) including 95 out of 102 liquidity variables (93%) are...

There have been increased calls for rigorous research that contributes to both practice and academic literature. We argue that behavioural accounting experimental researchers (BAR researchers) are particularly well-positioned to answer this call by carrying out research that directly study the...

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...

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...

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...

Ensuring management rationality as a controlling task -- Developmental trends and future perspectives of controlling -- Truly rational decisions – the next challenge for controlling -- Digitalization – game changer for controlling

This paper proposes the term Behavioural Accountancy (as opposed to Behavioural Accounting) for the study of potential behavioural errors from the use of accountancy and accounting rules and approaches by accountants, accounting-related consultants and their clients, all construed...

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.

Andreas Taschner beschäftigt sich in der 2. Auflage des essentials mit der Frage, in welcher Form und in welchem Ausmaß das interne Berichtswesen beabsichtigte und unbeabsichtigte Verhaltenswirkungen bei den Beteiligten auslöst und umgekehrt selbst durch nicht intendiertes Verhalten von...

The objective of this note is to caution against expecting golden eggs from a normal goose. It ts probably easier for those who have not actually conducted behavioral research to build high expectations for its policy use and implications simply because it appears the obvious way to do ex ante...

Focusing on research that examines individual and organizational behavior relative to accounting, this series promotes research across all areas of behavioral accounting, and encourages the development, discussion and expansion of theories from psychology, sociology and related disciplines to...

The question of modern performance evaluation has been extensively discussed in the literature, leading to a call for models including non-optimizing behaviors of decision makers and non-financial performance criteria. A promising management instrument is data envelopment analysis (DEA), which...

Advances in Accounting Behavioral Research addresses a wide range of issues that affect the users, preparers, and assurers of accounting information. Volume 20 exemplifies this focus by including research on emerging theory, methods, and applications towards behavioral research in accounting and...

Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting, including financial, auditing, taxation, managerial, and information systems, addressing a broad range of issues that affect the users, preparers, and assurers of accounting...

This paper discusses a recently published handbook on neuroeconomics (Glimcher et al., 2009H) and extends the discussion to reasons why this newly emerging discipline should be of interest to behavioral accounting researchers. We evaluate the achieved and potential contribution of neuroeconomics...

The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different choice situations. Using an experimental setting with...