Behavioral Research in Accounting
In This Issue
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ABSTRACT: Prior research in psychology and auditing has established that in addition to ability, experience, and knowledge, many...Read More...
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ABSTRACT: Activity-based cost management (ABCM) can provide improved information for strategic decisions such as product planning and cost...Read More...
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ABSTRACT: This paper investigates, in a laboratory setting, the impact of different types of client-employee compensation contracts on...Read More...
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ABSTRACT: Audited financial statements can be viewed as the product of negotiations between a company's management and its...Read More...
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ABSTRACT: Lipe and Salterio (2000) found that superiors disregarded half of the information when using a Balanced Scorecard...Read More...
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ABSTRACT: Recent innovations in management control systems, such as the Balanced Scorecard, are supposed to influence managers to...Read More...
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The emerging technology of Internet-based experiments offers behavioral accounting research (BAR) new possibilities for obtaining large sample sizes,...Read More...
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ABSTRACT: Previous research documents variation among auditors in terms of their cognitive style. Auditors have been classified as...Read More...

