Search Results - subject_exact:"Behavioral Accounting"

Costs and benefits of discretion in performance evaluation and patterns of bias

Neubert, Max-Frederik; Schöndube-Pirchegger, Barbara - 2025

This paper investigates incentive effects from subjective performance evaluation (SPE) in an agency setting. An employee (agent) is evaluated by his superior (principal) via a subjective, potentially biased, performance report. We assume that this subjectiveness in evaluation affects the utility...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015559736

The Routledge handbook of behavioural accounting research

2025 - Second edition

"The Routledge Handbook of Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. Behavioural...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015334917

Social desirability in behavioural accounting research

Jidin, Radzi; Monroe, Gary S. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015407998

The ethics of behavioural accounting research

Marshall, Mary E.; Radtke, Robin R. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015408042

Behavioural accounting research : a cross-cultural accounting perspective

Salter, Stephen B.; Duong, Hong Kim - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015408071

Writing a literature review in behavioural accounting research

Andiola, Lindsay M.; Hux, Candice T. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015408074

Replication of published studies in behavioural accounting research

Hartmann, Frank G. H.; Meyst, Karen J. de - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015408079

Exploring decision-making: experimental observations on project selection and the impact of justification pressure

Lukas, Christian; Neubert, Max-Frederik; Schöndube, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015508906

A systematic literature network analysis of the development of behavioural accounting research

Minutiello, Valentina; Tettamanzi, Patrizia - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015057229

Nudging as a tool to improve decisions in finance and accounting solutions

Cesar, Ana Maria Roux Valentini Coelho; Geron, Cecília … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015178627

Trends and patterns in behavioral accounting research : 53 years of bibliometric analysis

Chauhan, Abhay Singh; Sikarwar, Tarika Singh; Raj, Manisha - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015420566

Islamic work ethic in behavioral accounting

Caniago, Indra; Yuliansyah, Yuliansyah; Dewi, Fajar … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014452389

A synthesis of behavioral accounting studies that examine personality traits

Schneider, Arnold; Kugel, Jonathan - 2023

This chapter traces the evolution of personality trait research in the behavioral accounting literature and offers suggestions for past and future trends. These personality traits include, among others, those measured by the Myers-Briggs Type and Five Factor models (FFMs), Type A/B, tolerance...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014304965

Essays on incentives and behavioral issues in accounting

Neubert, Max-Frederik - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012110048

Zur Bedeutung des Behavioral Accounting für die Weiterentwicklung der internationalen Rechnungslegungspolitik

Freidank, Carl-Christian - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372858

Mask usage during earnings calls as an impression management tool

Moura, Luciana Souza; Sacramento, Luiz Claudio; Leite, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015552473

International journal of behavioural accounting and finance : IJBAF

[2008-2022?]: Bath : Inderscience Enterprises - 1.2008/2009-Volume 6, Issue 4 (2022) [?]

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003786338

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International journal of behavioural accounting and finance : IJBAF

Bath [u.a.] : Inderscience Enterprises - 1.2008/09 -

Journal

The “who” in behavioral accounting research : implications for academic research

Seymore, Megan; Wilner, Neil; Curtis, Mary B. - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013429321

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The “Who” in Behavioral Accounting Research: Implications for Academic Research

Seymore, Megan; Wilner, Neil; Curtis, Mary B. - 2022

Article

Replicating anomalies

Hou, Kewei; Xue, Chen; Zhang, Lu - 2017

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011963348

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Replicating anomalies

Hou, Kewei; Xue, Chen; Zhang, Lu - 2017

Book / Working Paper

Replicating Anomalies

Hou, Kewei - 2018

Book / Working Paper

Replicating Anomalies

Hou, Kewei - 2017

Book / Working Paper

Replicating Anomalies

Hou, Kewei - 2017

Book / Working Paper

Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice

Libby, Robert; Rennekamp, Kristina M.; Seybert, Nicholas - 2015

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011420872

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Regulation and the Interdependent Roles of Managers, Auditors, and Directors in Earnings Management and Accounting Choice

Libby, Robert - 2017

Book / Working Paper

Trends and patterns in behavioral accounting research: 53 years of bibliometric analysis

Chauhan, Abhay Singh; Sikarwar, Tarika Singh; Raj, Manisha - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015341107

Advances in Accounting Behavioral Research

Karim, Khondkar E. - 2021

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.

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013331665

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Advances in Accounting Behavioral Research

Karim, Khondkar E. - 2019

Book / Working Paper

Advances in Accounting Behavioral Research

Karim, Khondkar E. - 2018

Book / Working Paper

Advances in accounting behavioral research : 24

2021

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012499344

Moving beyond the Lab : Building on Experimental Accounting Researchers' Core Competencies to Expand Methodological Diversity in Behavioral Accounting Research

Salterio, Steven - 2016

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012989479

Measuring and managing firm value by leveraging insights from behavioral science

Kreilkamp, Niklas - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012417055

Behavioral topics and digital transformation in management accounting

Matanovic, Sascha - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012268407

Advances in accounting behavioral research : Vol. 23

2020

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012284585

Cultural significance on accounting : analyzing the link between uncertainty avoidance and accounting conservatism in the Hofstede-Gray-framework

Waterstraat, Silke Klara - 2015

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011427901

Factors Limiting Behavioral Research in Accounting

Abdel-Khalik, A. Rashad - 2014

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013052432

Behavioural Accountancy

Macey-Dare, Rupert - 2019

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012870400

Management Reporting und Behavioral Accounting : Verhaltenswirkungen des Berichtswesens im Unternehmen

Taschner, Andreas - 2019 - 2. Auflage

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012401598

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Management Reporting und Behavioral Accounting : Verhaltenswirkungen des Berichtswesens im Unternehmen

Taschner, Andreas - 2019 - 2. Auflage

Edition: 2. Auflage

Book / Working Paper

Management Reporting und Behavioral Accounting : Verhaltenswirkungen des Berichtswesens im Unternehmen

Taschner, Andreas - 2015

Book / Working Paper

Management Reporting und Behavioral Accounting : Verhaltenswirkungen des Berichtswesens im Unternehmen

Taschner, Andreas - 2015

Book / Working Paper

Behavioral controlling : anniversary volume in honor of Jürgen Weber

2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012113837

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Behavioral Controlling : Anniversary Volume in Honor of Jürgen Weber

2019 - 1st ed. 2019

Edition: 1st ed. 2019

Book / Working Paper

In celebration of 30 years of Behavioral Research in Accounting : introduction

Salterio, Steven E. - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012213077

If eyes are the window to our soul, what role does eye-tracking play in accounting research?

Lynch, Edward J.; Andiola, Lindsay M. - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012301376

The combined effect of perspective-taking and incentives on professional skepticism

Ho, Shuk Ying; Phang, Soon-Yeow; Moroney, Robyn - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012798397

The Routledge companion to behavioural accounting research

2018 - First published

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013180082

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The Routledge companion to behavioural accounting research

2018

Book / Working Paper

A technical guide to using Amazon's mechanical Turk in behavioral accounting research

Buchheit, Steve; Doxey, Marcus M.; Pollard, Troy; … - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011865367

Data envelopment analysis : from normative to descriptive performance evaluation

Vazquez Novoa, Nadia - 2017

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011698769

The complexity turn in behavioral pricing

Woodside, Arch G. - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011619479

Is Neuroaccounting Waiting in the Wings? An Essay

Birnberg, Jacob G. - 2011

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013130281

The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study

Ackermann, Hagen; Fochmann, Martin; Wolf, Nadja - 2016

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011709019

The effect of straight-line and accelerated depreciation rules on risky investment decisions : an experimental study

Ackermann, Hagen; Fochmann, Martin; Wolf, Nadja - 2016

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011610141

Behavioral Budgeting : Eine Analyse budgetinduzierter Anreizwirkungen unter Einbezug der Prospekt-Theorie

Wetjen, Florian - 2016

Zusammenspiel von Budgetierungs- und Anreizsystemen -- Agency-theoretische Analyse budgetinduzierter Anreizwirkungen -- Motivationspsychologische Analyse budgetinduzierter Anreizwirkungen -- Entscheidungsverhalten in Budgetierungssituationen -- Anreizwirkungen unter Einbezug der Prospekt-Theorie.

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014020763

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Behavioral Budgeting : eine Analyse budgetinduzierter Anreizwirkungen unter Einbezug der Prospekt-Theorie

Wetjen, Florian - 2016

Book / Working Paper

Accounting, decisions and promises

Mouristen, Jan; Kreiner, Kristian - 2016

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011480514

Advances in accounting behavioral research

Erturka, Ismail; Frouda, Julie - 2016

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011494215

An Analysis of the Research Contributions of Advances in Accounting Behavioral Research : 1998–2012

Guffey, Daryl M. - 2016

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015365379

Going beyond cognitive approach to behavioral stream in economic sciences : behavioristic and evolutionary perspectives

Korzeniowska, Dominika; Sułkowski, Łukasz - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012265839

Strategic decision behavior and audit quality of big and small audit firms in a tendering process

Fochmann, Martin; Haak, Marcel - 2015

We investigate the strategic decision making of audit firms in a tendering process. In particular, we are interested in how audit firms behave to acquire audit clients and which audit quality is ensured. Our main findings are manifold. First, if two big audit firms are competing, we do not...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011380619

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Strategic decision behavior and audit quality of big and small audit firms in a tendering process

Fochmann, Martin; Haak, Marcel - 2015

Book / Working Paper

Gestaltung der Erfolgsrechnung nach IFRS : Experimentelle Analyse der Entscheidungsprozesse nichtprofessioneller Investoren

Bastini, Karola - 2015

Karola Bastini analysiert die geltenden Regelungen zur Darstellung der IFRS-Gesamtergebnisrechnung theoretisch-konzeptionell und untersucht experimentell, inwiefern sich die unterschiedlichen Darstellungsvarianten im single oder two statement approach auf das Urteils- und Entscheidungsverhalten...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014019490

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Gestaltung der Erfolgsrechnung nach IFRS : experimentelle Analyse der Entscheidungsprozesse nichtprofessioneller Investoren

Bastini, Karola - 2015

Book / Working Paper