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Behavioral Research in Accounting
Latest Issue:
01/01/2004
In This Issue
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1-8 (of 8) related articles
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1. A note about the effect of auditor cognitive style on
task performance.
ABSTRACT: Previous research documents variation among auditors in terms of their cognitive style. Auditors have been classified as possessing an intuitive, analytic, or hybrid cognitive ... (PERIODICAL ARTICLE)
2. Internet-based experiments: prospects and
possibilities for behavioral...
The emerging technology of Internet-based experiments offers behavioral accounting research (BAR) new possibilities for obtaining large sample sizes, providing world-wide access to previously hard-to-reach participants ... (PERIODICAL ARTICLE)
3. The effects of comprehensive information reporting
systems and economic...
ABSTRACT: Recent innovations in management control systems, such as the Balanced Scorecard, are supposed to influence managers to redirect their attention among multiple objectives and ... (PERIODICAL ARTICLE)
4. Debiasing balanced scorecard
evaluations.
ABSTRACT: Lipe and Salterio (2000) found that superiors disregarded half of the information when using a Balanced Scorecard to evaluate the performance of two divisional ... (PERIODICAL ARTICLE)
5. Clients' expectations on audit judgments: a
note.
ABSTRACT: Audited financial statements can be viewed as the product of negotiations between a company's management and its auditor. Relative power of these two parties ... (PERIODICAL ARTICLE)
6. Audit-planning judgments and client-employee
compensation contracts.
ABSTRACT: This paper investigates, in a laboratory setting, the impact of different types of client-employee compensation contracts on auditors' audit-planning judgments. Self-interested client-executive actions (motivated ... (PERIODICAL ARTICLE)
7. The role of cognitive and affective conflict in early
implementation of...
ABSTRACT: Activity-based cost management (ABCM) can provide improved information for strategic decisions such as product planning and cost management. While ABCM has been increasingly adopted ... (PERIODICAL ARTICLE)
8. An investigation of the attributes of top industry
audit specialists.
ABSTRACT: Prior research in psychology and auditing has established that in addition to ability, experience, and knowledge, many other attributes such as confidence and communication ... (PERIODICAL ARTICLE) | |
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1-8 (of 8) related articles
Items per page
1-8 (of 8) related articles
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