Management And Accounting Web

Behavioral Research in Accounting

Volume (1) 1989 - Volume 28(1) 2016

Recent Updates: 2014, 2015, 2016

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

AAA Digital Library | AAA Main Page | Journal Bibliographies

Abbott, L. J., V. L. Brown and J. L. Higgs. 2016. The effects of prior manager-auditor affiliation and PCAOB inspection reports on audit committee members' auditor recommendations. Behavioral Research In Accounting 28(1): 1-14.

Abdolmohammadi, M. J. 1999. A comprehensive taxonomy of audit task structure, professional rank and decision aids for behavioral research. Behavioral Research In Accounting (11): 51-92.

Abdolmohammadi, M. J. 2012. Chief audit executives' assessment of internal auditor' performance attributes by professional rank and cultural cluster. Behavioral Research In Accounting 24(1): 1-23.

Abdolmohammadi, M. J. and A. Wright. 1992. A multi-attribute investigation of elicitation techniques in tests of account balances. Behavioral Research In Accounting (4): 63-79.

Abdolmohammadi, M. J. and D. L. Ariail. 2009. A test of the selection-socialization theory in moral reasoning of CPAs in industry practice. Behavioral Research In Accounting 21(2): 1-12.

Abdolmohammadi, M. J., D. G. Searfoss and J. Shanteau. 2004. An investigation of the attributes of top industry audit specialists. Behavioral Research in Accounting (16): 1-18.

Agoglia, C. P., C. Beaudoin and G. T. Tsakumis. 2009. The effect of documentation structure and task-specific experience on auditors' ability to identify control weaknesses.Behavioral Research in Accounting 21(1): 1-17.

Almer, E. D. and S. E. Kaplan. 2002. The effects of flexible work arrangements on stressors, burnout, and behavioral job outcomes in public accounting. Behavioral Research In Accounting (14): 1-34.

Almer, E. D., J. L. Higgs and K. L. Hooks. 2005. A theoretical framework of the relationship between public accounting firms and their auditors. Behavioral Research in Accounting (17): 1-22.

Alon, A. and P. D. Dwyer. 2012. Globalization and multinational auditing: The case of Gazprom and PwC in Russia. Behavioral Research In Accounting 24(1): 135-160.

Amernic, J. and N. Aranya. 1990. Accounting information and the outcome of collective bargaining: Some exploratory evidence. Behavioral Research In Accounting (2): 1-31.

Anderson, B. H. and M. Maletta. 1994. Auditor attendence to negative and positive information: The effect of experience-related differences. Behavioral Research In Accounting (6): 1-20.

Anderson, J. C., K. K. Moreno and J. M. Mueller. 2003. The effect of client vs. decision aid as a source of explanations upon auditors' sufficiency judgments: A research note. Behavioral Research In Accounting (15): 1-12.

Anderson, J. C., S. E. Kaplan and P. M. J. Reckers. 1997. The effects of interference and availability from hypotheses generated by a decision aid upon analytical procedures judgments. Behavioral Research In Accounting (9 Supplement): 1-20.

Ang, N. P. and K. T. Trotman. 2015. The utilization of quantitative and qualitative information in groups' capital investment decisions. Behavioral Research In Accounting 27(1): 1-24.

Apostolou, B. A., J. M. Hassell and S. A. Webber. 2001. The relative importance of management fraud risk factors. Behavioral Research In Accounting (13): 1-24.

Arnold, V., S. G. Sutton, S. C. Hayne and C. A. P. Smith. 2000. Group decision making: The impact of opportunity-cost time pressure and group support systems. Behavioral Research In Accounting (12): 69-96.

Asare, K. N., M. J. Abdolmohammadi, and J. E. Hunton. 2011. The influence of corporate governance ratings on buy-side analysts' earnings forecast certainty: Evidence from the United States and the United Kingdom. Behavioral Research In Accounting 23(2): 1-25. (Retracted).

Asare, S. K. and A. M. Wright. 2008. The effect of a justification memo and hypothesis set quality on the review process. Behavioral Research In Accounting 20(1): 1-12.

Asare, S. K., C. M. Haynes and J. G. Jenkins. 2007. The effects of client and preparer risk factors on workpaper review effectiveness. Behavioral Research In Accounting (19): 1-17.

Bailey, C. D., C. M. Daily and T. J. Phillips. 2011. Auditors' levels of dispositional need for closure and effects of hypothesis generation and confidence. Behavioral Research In Accounting 23(2): 27-50.

Bailey, C. D., I. Scott and S. J. Thoma. 2010. Revitalizing accounting ethics research in the neo-Kohlbergian framework: Putting the DIT into perspective. Behavioral Research In Accounting 22(2): 1-26. (The Defining Issues Test of moral judgment).

Bailey, C. D., T. J. Phillips, Jr. and S. B. Scofield. 2005. Does "political bias" in the DIT or DIT-2 threaten validity in studies of CPAs? Behavioral Research in Accounting (17): 23-42.

Bailey, W. J. and K. M. Sawers. 2012. In GAAP we trust: Examining how trust influences nonprofessional investor decisions under rules-based and principles-based standards. Behavioral Research In Accounting 24(1): 25-46.

Ballou, B. 2001. The relationship between auditor characteristics and the nature of review notes for analytical procedure working papers. Behavioral Research In Accounting (13): 25-48.

Bamber, E. M. 1993. Opportunities in behavioral accounting research. Behavioral Research In Accounting (5): 1-29.

Beck, A. K., R. M. Fuller, L. Muriel and C. D. Reid. 2013. Audit fees and investor perceptions of audit characteristics. Behavioral Research In Accounting 25(2): 71-95.

Becker, D. A. 1997. The effects of choice on auditors' intrinsic motivation and performance. Behavioral Research In Accounting (9): 1-19.

Bedard, J. C., S. F. Biggs and J. J. Maroney. 1998. Sources of process gain and loss from group interaction in performance analytical procedures. Behavioral Research In Accounting (10 Supplement): 207-233.

Behavioral Research in Accounting. 2013 Annual editor report. Behavioral Research In Accounting 25(2): 171-175.

Behavioral Research in Accounting. 2014. Annual editor report. Behavioral Research In Accounting 26(2): 161.

Bergner, J. M., S. A. Peffer and R. J. Ramsay. 2016. Concession, contention, and accountability in auditor-client negotiations. Behavioral Research In Accounting 28(1): 15-25.

Bhattacharjee, S., K. K. Moreno and D. A. Salbador. 2015. The impact of multiple tax returns on tax compliance behavior. Behavioral Research In Accounting 27(1): 99-119.

Bierstaker, J. L. and S. Wright. 2001. A research note concerning practical problem-solving ability as a predictor of performance in auditing tasks. Behavioral Research In Accounting (13): 49-62.

Birnberg, J. G. 1996. Commentary on exploratory experimental evidence on independence impairment conditions: Aggregate and individual results. Behavioral Research In Accounting (8 Supplement): 196-199.

Birnberg, J. G. 1998. Some reflections on the evolution of organizational control. Behavioral Research In Accounting (10 Supplement): 27-46.

Birnberg, J. G. 2011. A proposed framework for behavioral accounting research. Behavioral Research In Accounting 23(1): 1-43.

Birnberg, J. G. and J. F. Shields. 1989. Three decades of behavioral research: A search for order. Behavioral Research In Accounting (1): 23-74.

Birnberg, J. G., V. B. Hoffman and D. V. Moser. 1998. Comparing and contrasting two new resources for the behavioral accounting researcher. Behavioral Research In Accounting (10): 1-22.

Bline, D. M., D. Duchon and W. F. Meixner. 1991. The measurement of organizational and professional commitment: An examination of the psychometric properties of two commonly used instruments. Behavioral Research In Accounting (3): 1-12.

Bobek, D. D. and R. C. Hatfield. 2003. An investigation of the theory of planned behavior and the role of moral obligation in tax compliance. Behavioral Research In Accounting (15): 13-38.

Bobek, D. D., A. M. Hageman an R. R. Radtke. 2015. The effects of professional role, decision context, and gender on the ethical decision making of public accounting professionals. Behavioral Research In Accounting 27(1): 55-78.

Booker, D. M., A. R. Drake and D. L. Heitger. 2007. New product development: How cost information precision affects designer focus and behavior in a multiple objective setting. Behavioral Research In Accounting (19): 19-41.

Borkowski, S. C., M. J. Welsh and Q. Zhang. 2001. An analysis of statistical power in behavioral accounting research. Behavioral Research In Accounting (13): 63-84.

Bradley, W. E. 2009. Ability and performance on ill-structured problems: The substitution effect of inductive reasoning ability. Behavioral Research in Accounting 21(1): 19-35.

Brandon, D. M. and J. M. Mueller. 2006. The influence of client importance on juror evaluation of auditor liability. Behavioral Research in Accounting (18): 1-18.

Brandon, D. M., J. H. Long, T. M. Loraas, J. Mueller-Phillips and B. Vansant. 2014. Online instrument delivery and participant recruitment services: Emerging opportunities for behavioral accounting research. Behavioral Research In Accounting 26(1): 1-23.

Brazel, J. F., K. L. Jones and D. F. Prawitt. 2014. Auditors' reactions to inconsistencies between financial and nonfinancial measures: The interactive effects of fraud risk assessment and decision prompt. Behavioral Research In Accounting 26(1): 131-156.

Bricker, R. and M. DeBruine. 1993. The effects of information availability and cost on investment strategy selection: An experiment. Behavioral Research In Accounting (5): 30-57.

Briloff, A. J. 1996. America Online/ On a roll: A case study in investigative accounting. Behavioral Research In Accounting (8 Supplement): 1-11.

Brink, A. G. and F. W. Rankin. 2013. The effects of risk preference and loss aversion on individual behavior under bonus, penalty, and combined contract frames. Behavioral Research In Accounting 25(2): 145-170.

Brink, W. D. and L. S. Lee. 2015. The effect of tax preparation software on tax compliance: A research note. Behavioral Research In Accounting 27(1): 121-135.

Brown, J. O. and V. K. Popova. 2016. The interplay of management incentives and audit committee communication on auditor judgment. Behavioral Research In Accounting 28(1): 27-40.

Bryant, S., U. Murthy and P. Wheeler. 2009. The effects of cognitive style and feedback type on performance in an internal control task.Behavioral Research in Accounting 21(1): 37-58.

Bryant, S. M., D. Stone and B. Wier. 2011. An exploration of accountants, accounting work, and creativity. Behavioral Research In Accounting 23(1): 45-64.

Bryant, S. M., J. E. Hunton and D. N. Stone. 2004. Internet-based experiments: Prospects and possibilities for behavioral accounting research. Behavioral Research in Accounting (16): 107-130.

Buchheit, S., D. Dalton, T. Downen and S. Pippin. 2012. Outcome feedback, incentives, and performance: Evidence from a relatively complex forecasting task. Behavioral Research In Accounting 24(2): 1-20.

Burgstahler, D. and G. L. Sundem. 1989. The evolution of behavioral accounting research in the United States 1968-1987. Behavioral Research In Accounting (1): 75-108.

Burney, L. and S. K. Widener. 2007. Strategic performance measurement systems, job-relevant information, and managerial behavioral responses - Role stress and performance. Behavioral Research In Accounting (19): 43-69.

Burney, L. L. and S. K. Widener. 2013. Behavioral work outcomes of a strategic performance measurement system-based incentive plan. Behavioral Research In Accounting 25(2): 115-143.

Campbell, A. 1994. Measuring auditors' reliance on internal auditors: A test of prior scales and a new proposal. Behavioral Research In Accounting (6): 110-120.

Caplan, E. H. 1989. Behavioral accounting - A personal view. Behavioral Research In Accounting (1): 109-123.

Carcello, J. V., D. R. Hermanson and H. F. Huss. 1996. Inappropriate audit partner behavior: Veiws of partners and senior managers. Behavioral Research In Accounting (8 Supplement): 245-268.

Carpenter, T. D. and J. L. Reim. 2013. Professional skepticism: The effects of partner's influence and the level of fraud indicators on auditors' fraud judgments and actions. Behavioral Research In Accounting 25(2): 45-69.

Carrrington, T., T. Johansson, G. Johed and P.  Öhman. 2013. An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession. Behavioral Research In Accounting 25(2): 1-20.

Chalos, P. 1989. The base rate fallacy: Evidence from bank loan committees. Behavioral Research In Accounting (1): 150-159.

Chalos, P. and M. C. C. Poon. 2000. Participation and performance in capital budgeting teams. Behavioral Research In Accounting (12): 199-230.

Chang, C. J., J. L. Y. Ho and W. M. Liao. 1997. The effects of justification, task complexity and experience / training on problem solving performance. Behavioral Research In Accounting (9 Supplement): 98-116.

Chang, C. J., S. Yen and R. Duh. 2002. An empirical examination of competing theories to explain the framing effect in accounting-related decisions. Behavioral Research In Accounting (14): 35-64.

Chen, K. H. and S. K. Olson. 1989. Measuring cognitive complexity in the accounting domain. Behavioral Research In Accounting (1): 160-181.

Chen, S. 2008. DCF techniques and nonfinancial measures in capital budgeting: A contingency approach analysis. Behavioral Research In Accounting 20(1): 13-29.

Cheng, M. M., P. F. Luckett and A. K. Schulz. 2003. The effects of cognitive style diversity on decision-making dyads: An empirical analysis in the context of a complex task. Behavioral Research In Accounting (15): 39-62.

Cheng, M. M., A. K. Schulz, P. F. Luckett and P. Booth. 2003. The effects of hurdle rates on the level of excalation of commitment in capital budgeting. Behavioral Research In Accounting (15): 63-86.

Chenhall, R. H. 2004. The role of cognitive and affective conflict in early implementation of activity-based cost management. Behavioral Research in Accounting (16): 19-44.

Chenhall, R. H. and D. Morris. 1993. The role of post completion audits, managerial learning, environmental uncertainty and performance. Behavioral Research In Accounting (5): 170-186.

Chong, V. K. and K. M. Chong. 2002. Budget goal commitment and information effects of budget participation on performance: A structural equation modeling approach. Behavioral Research In Accounting (14): 65-86.

Choo, F. and K. B. Tan. 1997. A study of the relationships among disagreement in budgetary performance evaluation style, job-related tension, job satisfaction and performance. Behavioral Research In Accounting (9): 199-218.

Chow, C. W., T. M. Linquist and A. Wu. 2001. National culture and the implementation of high-stretch performance standards: An exploratory study. Behavioral Research In Accounting (13): 85-110.

Chow, C. W., M. Hirst and M. D. Shields. 1995. The effects of pay schemes and probabilistic management audits on subordinate misrepresentation of private information: An experimental investigation in a resource allocation context. Behavioral Research In Accounting (7): 1-16.

Chung, J. and G. S. Monroe. 2001. A research note on the effects of gender and task complexity on an audit judgment. Behavioral Research In Accounting (13): 111-126.

Chung, J. O. Y. and C. A. Windsor. 2012. Empowerment through knowledge of accounting and related disciplines: Participatory action research in an African village. Behavioral Research In Accounting 24(1): 161-180.

Church, B. K. and A. Schneider. 1995. Internal auditors' memory for financial statement errors. Behavioral Research In Accounting (7): 17-36.

Church, B. K. and P. Zhang. 2011. Nonaudit services and independence in appearance: Decision context matters. Behavioral Research In Accounting 23(2): 51-67.

Cianci, A. M., S. E. Kaplan and J. A. Samues. 2013. The moderating effects of the incentive system and performance measure on managers' and their superiors' expectations about the manager's effort. Behavioral Research In Accounting 25(1): 115-134.

Clinton, B. D. and J. E. Hunton. 2001. Linking participative budgeting congruence to organizational performance. Behavioral Research In Accounting (13): 127-142. (Retracted).

Cohen, J., L. Holder-Webb, L. Nath and D. Wood. 2011. Retail investor's perceptions of the decision-usefulness of economic performance, governance, and corporate social responsibility disclosures. Behavioral Research In Accounting 23(1): 109-129.

Cohen, J., L. Pant and D. Sharp. 1994. Behavioral determinants of auditor aggressiveness in client relations. Behavioral Research In Accounting (6): 121-143.

Cohen, J. R., C. Hayes, G. Krishnamoorthy, G. S. Monroe and A. M. Wright. 2013. The effectiveness of SOX regulation: An interview study of corporate directors. Behavioral Research In Accounting 25(1): 61-87.

Cohen, J. R., L. Holder-Webb and V. L. Zamora. 2015. Nonfinancial information preferences of professional investors. Behavioral Research In Accounting 27(2): 127-153.

Cohen, J. R., L. W. Pant and D. J. Sharp. 1995. An exploratory examination of international differences in auditors. Behavioral Research In Accounting (7): 37-64.

Cohen, J. R., L. W. Pant and D. J. Sharp. 1996. Measuring the ethical awareness and ethical orientation of Canadian auditors. Behavioral Research In Accounting (8 Supplement): 98-119.

Collins, F., S. H. Lowensohn, M. H. McCallum and R. I. Newmark. 1995. The relationship between budgetary management style and organizational commitment in a not-for-profit organization. Behavioral Research In Accounting (7): 65-79.

Comerford, S. E. and M. A. Abernethy. 1999. Budgeting and the management of role conflict in hospitals. Behavioral Research In Accounting (11): 93-110.

Cote, J. M. and D. L. Sanders. 1997. Herding behavior: Explanations and implications. Behavioral Research In Accounting (9): 20-45.

Covaleski, M. A. and M. W. Dirsmith. 2012. Introduction: Special forum on sociological perspectives of accounting. Behavioral Research In Accounting 24(1): 131-134.

Dalton, D. W., A. B. Davis and R. E. Viator. 2015. The joint effect of unfavorable supervisory feedback environments and external mentoring on job attitudes and job outcomes in the public accounting profession. Behavioral Research In Accounting 27(2): 53-76.

Davis, L. R., M. D. Dwyer and G. M. Trompeter. 1997. A note on cross-sectional tests for knowledge differences. Behavioral Research In Accounting (9): 46-59.

Davis, S., T. DeZoort, and L. S. Kopp. 2006. The effect of obedience pressure and perceived responsibility on management accountants’ creation of budgetary slack. Behavioral Research in Accounting (18): 19-35.

Davis, S. M. and D. Hollie. 2008. The impact of nonaudit service fee levels on investors' perceptions of auditor independence. Behavioral Research In Accounting 20(1): 31-41.

Dekker, H. C., T. Groot and M. Schoute. 2012. Determining performance targets. Behavioral Research In Accounting 24(2): 21-46.

Dickhaut, J. W. and K. A. McCabe. 1997. The behavioral foundations of stewardship accounting and a proposed program of research: What is accountability? Behavioral Research In Accounting (9): 60-87.

Dikolli, S. S., S. A. McCracken and J. B. Walawski. 2004. Audit-planning judgments and client-employee compensation contracts. Behavioral Research in Accounting (16): 45-62.

Dilla, W. N. and P. J. Steinbart. 2005. Relative weighting of common and unique balanced scorecard measures by knowledgeable decision makers. Behavioral Research in Accounting (17): 43-54.

Dilla, W. N., D. J. Janvrin and C. Jeffery. 2013. The impact of graphical displays of pro forma earnings information on professional and nonprofessional investors' earnings judgments. Behavioral Research In Accounting 25(1): 37-60.

Dirsmith, M. W. 1998. Accounting and control as solutions to technical problems, political exchanges and forms of social discourse: The importance of substantive domain. Behavioral Research In Accounting (10 Supplement): 65-77.

Donnelly, D. P., J. J. Quirin and D O'Bryan. 2003. Auditor acceptance of dysfunctional audit behavior: An explanatory model using auditors' personal characteristics. Behavioral Research In Accounting (15): 87-110.

Doucet, M. S. and T. A. Doucet. 1996. Commentary on Ethics, experience and professional skepticism: A situational analysis. Behavioral Research In Accounting (8 Supplement): 158-168.

Drake, A. R., J. Wong and S. B. Salter. 2007. Empowerment, motivation, and performance: Examining the impact of feedback and incentives on nonmanagement employees. Behavioral Research In Accounting (19): 71-89.

Du, H., C. M. Lehmann and V. L. Willson. 2014. Technology-facilitated contribution behavior: An experimental investigation. Behavioral Research In Accounting 26(2): 97-130.

Dwyer, P. D., R. B. Welker and A. H. Friedberg. 2000. A research note concerning the dimensionality of the professional commitment scale. Behavioral Research In Accounting (12): 279-296.

Dyckman, T. R. 1998. The ascendancy of the behavioral paradigm in accounting: The last 20 years. Behavioral Research In Accounting (10 Supplement): 1-10.

Eames, M., S. M. Glover, and J. J. Kennedy. 2006. Stock recommendations as a source of bias in earnings forecasts. Behavioral Research in Accounting (18): 37-51.

Earley, C. E. 2003. A note on self-explanation as a training tool for novice auditors: the effects of outcome feedback timing and level of reasoning on performance. Behavioral Research In Accounting (15): 111-124.

Emby, C., A. M. G. Gelardi and D. J. Lowe. 2002. A research note on the influence of outcome knowledge on audit partners' judgments. Behavioral Research In Accounting (14): Behavioral Research In Accounting (14): 87-104.

Ettredge, M. L., J. C. Bedard and K. M. Johnstone. 2008. Empirical tests of audit budget dynamics. Behavioral Research In Accounting 20(2): 1-18.

Eutsler, J. and B. Lang. 2015. Rating scales in accounting research: The impact of scale points and labels. Behavioral Research In Accounting 27(2): 35-51.

Evans, J. H. III. 1998. Commentary on Bargaining strategy and accounting information about opponent's payoffs: Bargaining in a hall of mirrors. Behavioral Research In Accounting (10 Supplement): 141-146.

Evans, J. H. III. 1998. Cost management and management control in health care organizations: Research opportunities. Behavioral Research In Accounting (10 Supplement): 78-93.

Favere-Marchesi, M. 2006. Audit review: The impact of discussion timing and familiarity. Behavioral Research in Accounting (18): 53-64.

Fedor, D. B. and R. J. Ramsay. 2007. Effects of supervisor power on preparers' responses to audit review: A field study. Behavioral Research In Accounting (19): 91-105.

Fisher, J. and T. I. Selling. 1993. The outcome effect in performance evaluation: Decision process observability and consensus. Behavioral Research In Accounting (5): 58-77.

Fisher, J. G. 1998. Contingency theory, management control systems and firm outcomes: Past results and future directions. Behavioral Research In Accounting (10 Supplement): 47-64.

Fisher, R. T. 2001. Role stress, the type A behavior pattern, and external auditor job satisfaction and performance. Behavioral Research In Accounting (13): 143-170.

Fleischman, G. M., S. Valentine and D. W. Finn. 2007. Ethical reasoning and equitable relief. Behavioral Research In Accounting (19): 107-132.

Fleming, D. M. 2009. Management forecast characteristics: Effects on venture capital investment screening judgments. Behavioral Research In Accounting 21(2): 13-36.

Fogarty, T. J., J. Singh and G. K. Rhoads. 2000. Antecedents and consequences of burnout in accounting: Beyond the role stress model. Behavioral Research In Accounting (12): 31-68.

Fuller, L. R. and S. E. Kaplan. 2004. A note about the effect of auditor cognitive style on task performance. Behavioral Research in Accounting (16): 131- 143.

Gaa, J. C. 1996. Ethics research and research ethics. Behavioral Research In Accounting (8 Supplement): 12-24.

Ghosh, D. 1997. De-escalation strategies: Some experimental evidence. Behavioral Research In Accounting (9): 88-112.

Ghosh, D. 2000. Organizational design and manipulative behavior: Evidence from a negotiated transfer pricing experiment. Behavioral Research In Accounting (12): 1-30.

Ghosh, D. 2005. Alternative measures of managers' performance, controllability, and the outcome effect. Behavioral Research in Accounting (17): 55-70.

Ghosh, D. and A. Wu. 2012. The effect of positive and negative financial and nonfinancial performance measures on analysts' recommendations. Behavioral Research In Accounting 24(2): 47-64.

Ghosh, D. and S. M. Whitecotton. 1997. Some determinants of analysts' forecast accuracy. Behavioral Research In Accounting (9 Supplement): 50-68.

Gibbins, M. and S. Q. Qu. 2005. Eliciting experts' context knowledge with theory-based experiential questionnaires. Behavioral Research in Accounting (17): 71-88.

Gillett, P. R. and M. Peytcheva. 2011. Differential evaluation of audit evidence from fixed versus sequential sampling. Behavioral Research In Accounting 23(1): 65-85.

Ghosh, D. and T. L. Crain. 1996. Experimental investigation of ethical standards and perceived probability on audit on intentional noncompliance. Behavioral Research In Accounting (8 Supplement): 219-244.

Greenberg, P. S. and R. H. Greenberg. 1997. Social utility in a transfer pricing situation: The impact of contextual factors. Behavioral Research In Accounting (9): 113-153.

Gregson, T. 1990. Communication satisfaction: A path analytic study of accountants affiliated with CPA firms. Behavioral Research In Accounting (2): 32-49.

Gregson, T. 1992. An investigation of the causal ordering of job satisfaction and organizational commitment in turnover models in accounting. Behavioral Research In Accounting (4): 80-95.

Gregson, T., J. Wendell and J. Aono. 1994. Role ambiguity, role conflict, and perceived environmental uncertainty: Are the scales measuring separate constructs for accountants? Behavioral Research In Accounting (6): 144-159.

Gronewold, U. and M. Donle. 2011. Organizational error climate and auditors' predispositions toward handling errors. Behavioral Research In Accounting 23(2): 69-92.

Grossman, A. M. and R. B. Welker. 2011. Does the arrangement of audit evidence according to causal connections make auditors more susceptible to memory conjunction errors? Behavioral Research In Accounting 23(2): 93-115.

Guess, A. K., T. J. Louwers and J. R. Strawser. 2000. The role of ambiguity in auditors' determination of budgeted audit hours. Behavioral Research In Accounting (12): 119-138.

Guiral, A. 2012. Corporate social performance, innovation intensity, and financial performance: Evidence from lending decisions. Behavioral Research In Accounting 24(2): 65-85.

Gul, F. A. and J. J. Ray. 1989. Pitfalls in using F scale to measure authoritarianism in accounting research. Behavioral Research In Accounting (1): 182-192.

Gupta, P. P., N. S. Umanath and M. W. Dirsmith. 1999. Supervision practices and audit effectiveness: An empirical analysis of GAO audits. Behavioral Research In Accounting (11): 27-50.

Guthrie, C. P., C. S. Norman and J. M. Rose. 2012. Chief audit executives' evaluations of whistle-blowing allegations. Behavioral Research In Accounting 24(2): 87-99.

Hall, M., D. Smith and K. Langfield-Smith. 2005. Accountants' commitment to their profession: Multiple dimensions of professional commitment and opportunities for future research. Behavioral Research in Accounting (17): 89-110.

Hall, T. W., A. W. Higson, B. J. Pierce, K. H. Price and C. J. Skousen. 2012. Haphazard sampling: Selection biases induced by control listing properties and the estimation consequences of these biases. Behavioral Research In Accounting 24(2):. 101-132.

Hall, T. W., J. E. Hunton and B. J. Pierce. 2000. The use of and selection biases associated with nonstatistical sampling in auditing. Behavioral Research In Accounting (12): 231-256.

Hampton, C. 2015. Estimating and reporting structural equation models with behavioral accounting data. Behavioral Research In Accounting 27(2): 1-34.

Hanno, D. M. and G. R. Violette. 1996. An analysis of moral and social influences on taxpayer behavior. Behavioral Research In Accounting (8 Supplement): 57-75.

Harper, R. M. Jr., N. G . Apostolou and B. P. Hartman. 1992. The analytic hierarchy process: An empirical examination of aggregation and hierarchical structuring. Behavioral Research In Accounting (4): 96-112.

Harrison, G. L. 1991. The F scale as a measure of authoritarianism in accounting research. Behavioral Research In Accounting (3): 13-24.

Harrison, P. D., C. W. Chow, A. Wu and A. M. Harrell. 1999. A cross-cultural investigation of managers' project evaluation. Behavioral Research In Accounting (11): 143-160.

Harsha, P. D. and M. C. Knapp. 1990. The use of within-and between-subjects experimental designs in behavioral accounting research: A methodological note. Behavioral Research In Accounting (2): 50-62.

Hartmann, F. G. H. and V. S. Maas. 2010. Why business unit controllers create budget slack: Involvement in management, social pressure, and Machiavellianism. Behavioral Research In Accounting 22(2): 27-49.

Hatfield, R. C., S. B. Jackson and J. K. Schafer. 2008. An investigation of the relation between tax professionals, tax refunds, and fees. Behavioral Research In Accounting 20(2): 19-35.

Hatfield, R. C., S. B. Jackson and S. D. Vandervelde. 2011. The effects of prior auditor involvement and client pressure on proposed audit adjustments. Behavioral Research In Accounting 23(2): 117-130.

Heitger, D. L. 2007. Estimating activity costs: How the provision of accurate historical activity data from a biased cost system can improve individuals' cost estimation accuracy. Behavioral Research In Accounting (19): 133-159.

Hermanson, D. R. 1997. Commentary on The effects of interference and availability from hypotheses generated by a decision aid upon analytical procedures judgments. Behavioral Research In Accounting (9 Supplement): 21-25.

Hermanson, H. M. 1997. The effects of audit structure and experience on auditors' decisions to isolate errors. Behavioral Research In Accounting (9 Supplement): 76-93.

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