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Volume (1) 1989 - Volume 35(2) 2023
Recent Updates by Year
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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| Journal Bibliographies
Kaplan, S. E. and P. M. J. Reckers. 1993. An examination of the effects of accountability tactics on performance evaluation judgments in public accounting. Behavioral Research In Accounting (5): 101-123.
Kaplan, S. E. and P. S. Wisner. 2009. The judgmental effects of management communications and a fifth balanced scorecard category on performance evaluation. Behavioral Research In Accounting 21(2): 37-56.
Kaplan, S. E., A. K. Keinath and J. C. Walo. 2001. An examination of perceived barriers to mentoring in public accounting. Behavioral Research In Accounting (13): 195-220.
Kaplan, S. E., D. Lanier, K. R. Pope and J. A. Samuels. 2020. External investigators' follow-up intentions when whistleblowers report healthcare fraud: The effects of report anonymity and previous confrontation. Behavioral Research In Accounting 32(2): 91-101
Kaplan, S. E., K. R. Pope and J. A. Samuels. 2010. The effect of social confrontation on individuals' intentions to internally report fraud. Behavioral Research In Accounting 22(2): 51-67.
Kaplan, S. E., K. R. Pope and J. A. Samuels. 2015. An examination of the effects of managerial procedural safeguards, managerial likeability, and type of fraudulent act on intentions to report fraud to a manager. Behavioral Research In Accounting 27(2): 77-94.
Kaplan, S. E., M. J. Petersen and J. A. Samuels. 2012. An examination of the effect of positive and negative performance on the relative weighting of strategically and non-strategically linked balanced scorecard measures. Behavioral Research In Accounting 24(2): 133-151.
Kaplan, S. E., S. Pourciau and P. M. J. Reckers. 1990. An examination of the effect of the president's letter and stock advisory service information on financial decisions. Behavioral Research In Accounting (2): 63-92.
Kelly, K. 2010. The effects of incentives on information exchange and decision quality in groups. Behavioral Research In Accounting 22(1): 43-65.
Kennedy, J. 1997. Commentary on Auditors' uncertainty representation and evidence aggregation. Behavioral Research In Accounting (9 Supplement): 148-156.
Kennedy, J. 1997. Commentary on The effects of audit structure and experience on auditors' decisions to isolate errors. Behavioral Research In Accounting (9 Supplement): 94-97.
Kenno, S. A., S. A. McCracken, and S. E. Salterio. 2017. Financial reporting interview-based research: A field research primer with an illustrative example. Behavioral Research In Accounting 29(1): 77-102.
Kerr, D. S. and D. D. Ward. 1994. The effects of audit task and evidence integration and belief revision. Behavioral Research In Accounting (6): 21-42.
Ketchand, A. A. and J. R. Strawser. 1998. The existence of multiple measures of organizational commitment and experience-related differences in a public accounting setting. Behavioral Research In Accounting (10): 109-137.
Ketchand, A. A. and J. R. Strawser. 2001. Multiple dimensions of organizational commitment: Implications for future accounting research. Behavioral Research In Accounting (13): 221-252.
Khan, M. J. and P. C. Tronnes. 2019. p-hacking in experimental audit research. Behavioral Research In Accounting 31(1): 119-131.
Kiersey, G. F. 1994. Identification of auditors' propositions related to assessments of management estimates. Behavioral Research In Accounting (6): 43-71.
King, J., R. Welker and G. Keller. 1994. The effects of independence allegation on peer review evaluation of audit procedures. Behavioral Research In Accounting (6): 72-91.
Kite, D., T. J. Louwers and R. R. Radtke. 1996. Ethics and environmental auditing: An investigation of environmental auditors' levels of moral reasoning. Behavioral Research In Accounting (8 Supplement): 200-214.
Koonce, L. and F. Phillips. 1996. Auditors' comprehension and evaluation of client suggested causes in analytical procedures. Behavioral Research In Accounting (8): 32-48.
Kowalczyk, T. K. and C. J. Wolfe. 1998. Anchoring effects associated with recommendations from expert decision aids: An experimental analysis. Behavioral Research In Accounting (10 Supplement): 147-169.
Kramer, S. and V. S. Maas. 2020. Selective attention as a determinant of escalation bias in subjective performance evaluation judgments. Behavioral Research In Accounting 32(1): 87-100.
Krische, S. D., P. R. Sanders and S. D. Smith. 2014. Management credibility and investment risk: An experimental investigation of lease accounting alternatives. Behavioral Research In Accounting 26(1): 109-130.
Krishnamoorthy, G., A. Wright and N. S. Wright. 2023. The impact of audit committee skepticism and reward power on auditor communications with the audit committee. Behavioral Research In Accounting 35(2): 93-110.
Krishnan, R. and D. M. Booker. 2002. Investor's use of analysts' recommendations. Behavioral Research In Accounting (14): 129-156.
Krogstad, J. L. 1996. Commentary on ethics and accounting research: The issue of deception. Behavioral Research In Accounting (8 Supplement): 48-52.
Kruis, A. and S. K. Widener. 2014. Managerial influence in performance measurement system design: A recipe for failure? Behavioral Research In Accounting 26(2): 1-34.
Lambert, T. A., B. L. Luippold and C. M. Stefaniak. 2018. Audit partner disclosure: An experimental exploration of accounting information contagion. Behavioral Research In Accounting 30(1): 27-38.
Lau, C. M. and A. Moser. 2008. Behavioral effects of nonfinancial performance measures: The role of procedural fairness. Behavioral Research In Accounting 20(2): 55-71.
Lau, C. M. and G. Scully. 2015. The roles of organizational politics and fairness in the relationship between performance management systems and trust. Behavioral Research In Accounting 27(1): 25-53.
Lee, C. and R. B. Welker. 2007. The effect of audit inquiries on the ability to detect financial misrepresentations. Behavioral Research In Accounting (19): 161-178.
Lee, C. and R. B. Welker. 2011. Prior exposure to interviewee's truth-telling (baselining) and deception-detection accuracy in interviews. Behavioral Research In Accounting 23(2): 131-146.
Lehmann, C. M. and C. S. Norman. 2006. The effects of experience on complex problem representation and judgment in auditing: An experimental investigation. Behavioral Research in Accounting (18): 65-83.
Libby, T. 2011. Editor's report. Behavioral Research In Accounting 23(2): 235-240.
Libby, T. and L. Thorne. 2009. The influence of incentive structure on group performance in assembly lines and teams. Behavioral Research In Accounting 21(2): 57-72.
Liedtka, S. L., B. K. Church and M. R. Ray. 2008. Performance variability, ambiguity intolerance, and balanced scorecard-based performance assessments. Behavioral Research In Accounting 20(2): 73-88.
Lin, H. and W. Fan. 2011. Leveraging organizational knowledge through electronic knowledge repositories in public accounting firms: An empirical investigation. Behavioral Research In Accounting 23(2): 147-167.
Lindsay, R. M. 1993. Incorporating statistical power into the test of significance procedure: A methodological and empirical inquiry. Behavioral Research In Accounting (5): 211-236.
Lipe, M. G. 1997. Commentary on The effects of justification, task complexity and experience / training on problem solving performance. Behavioral Research In Accounting (9 Supplement): 117-122.
Liu, G. 2012. Gathering evidence through enquiry: A process improvement focus. Behavioral Research In Accounting 24(2): 153-175.
Lord, A. T. 1989. The development of behavioral thought in accounting, 1952-1981. Behavioral Research In Accounting (1): 124-149.
Loscher, G., S. Ruhle and S. Kaiser. 2020. Commitment profiles of accountants: A person-centered study of the commitment towards profession and organization. Behavioral Research In Accounting 32(1): 51-68.
Lowe, D. J. and P. M. J. Reckers. 2000. The use of foresight decision aids in auditors' judgments. Behavioral Research In Accounting (12): 97-118.
Luft, J. L., S. F. Haka and B. Ballou. 1998. Bargaining strategy and accounting information about opponent's payoffs: Bargaining in a hall of mirrors. Behavioral Research In Accounting (10 Supplement): 111-140.
Lynch, E. J. and L. M. Andiola. 2019. If eyes are the window to our soul, what role does eye-tracking play in accounting research? Behavioral Research In Accounting 31(2): 107-133.
Macintosh, N. B. and J. J. Williams. 1992. Managerial roles and budgeting behavior. Behavioral Research In Accounting (4): 23-48.
Mahama, H. and M. M. Cheng. 2013. The effect of managers' enabling perceptions on costing system use, psychological empowerment, and task performance. Behavioral Research In Accounting 25(1): 89-114.
Mai, K. and Z. Hoque. 2023. Individual self versus collective self: Performance measures for academics in a collectivist culture. Behavioral Research In Accounting 35(2): 111-129.
Maiga, A. S. and F. A. Jacobs. 2005. Antecedents and consequences of quality performance. Behavioral Research in Accounting (17): 111-131.
Maines, L. A., G. L. Solamon and G. B. Sprinkle 2006. An information economics perspective on experimental research in accounting. Behavioral Research in Accounting (18): 85-102.
Maksymov, E. M., M. W. Nelson and W. R. Kinney. 2018. Budgeting audit time: Effects of audit step frame and verifiability. Behavioral Research In Accounting 30(1): 59-73.
Malone, J. A. 2016. Report of Judith A. Malone, Bentley University ethics officer, concerning Dr. James E. Hunton. Behavioral Research In Accounting 28(2): 1-5. ("1. Dr. Hunton engaged in research misconduct by fabricating the data underlying Fraud Brainstorming and Tone at the Top." "2. The whole body of Dr. Hunton's extensive research while a faculty member at Bentley University must now be considered suspect.").
Marchant, G. 1990. Accounting changes and information processing: Some further empirical evidence. Behavioral Research In Accounting (2): 93-103.
Marginson, D. and B. Bui. 2009. Examining the human cost of multiple role expectations.Behavioral Research in Accounting 21(1): 59-81.
Maroney, J. J. and C. O hO'gartaigh. 2005. 20-F reconciliations and investors' perceptions of risk, financial performance, and quality of accounting principles. Behavioral Research in Accounting (17): 133-147.
Maroney, J. J. and R. E. McDevitt. 2008. The effects of moral reasoning on financial reporting decisions in a post Sarbanes-Oxley environment. Behavioral Research In Accounting 20(2): 89-110.
Marxen, D. E. 1992. Using an unfolding technique to determine the lowballing tendency of auditors. Behavioral Research In Accounting (4): 113-126.
Matanovic, S., M. Schmidt and A. Wohrmann. 2022. How subjective performance evaluations of management accountants can be biased by the news that they report. Behavioral Research In Accounting 34(2): 83-100.
McCracken, S., S. E. Salterio and R. N. Schmidt. 2011. Do managers intend to use the same negotiation strategies as partners? Behavioral Research In Accounting 23(1): 131-160.
Merchant, K. A. and W. A. Van der Stede. 2006. Field-based research in accounting: Accomplishments and prospects. Behavioral Research in Accounting (18): 117-134.
Meyer, M. and J. T. Rigsby. 2001. A descriptive analysis of the content and contributors of behavioral research in accounting 1989-1998. Behavioral Research In Accounting (13): 253-279.
Miller, C. L., D. B. Fedor, and R. J. Ramsay. 2006. Effects of discussion of audit reviews on auditors’ motivation and performance. Behavioral Research in Accounting (18): 135-146.
Miller, F., C. A. Denison and L. J. Matuszewski. 2013. Modeling the antecedents of preferences for incomplete contracts in bilateral trade: An experimental investigation. Behavioral Research In Accounting 25(1): 135-159.
Miller, J. S. and L. M. Sedor. 2014. Do stock prices influence analysts' earnings forecasts? Behavioral Research In Accounting 26(1): 85-108.
Mills, T. Y. 1996. The effect of cognitive style on external auditors' reliance decisions on internal audit functions. Behavioral Research In Accounting (8): 49-73.
Mladenovic, R. and R. Simnett. 1994. Examination of Contextual effects and changes in task predictability on auditor calibration. Behavioral Research In Accounting (6): 178-203.
Mocadlo, R. P. 2022. How do auditors order their tasks, and how does task ordering affect performance under time pressure. Behavioral Research In Accounting 34(1): 93-111.
Mock, T. J. and H. Fukukawa. 2016. Auditors' risk assessments: The effects of elicitation approach and assertion framing. Behavioral Research In Accounting 28(2): 75-84.
Mock, T. J., A. M. Wright, M. T. Washington and G. Krishnamoorthy. 1997. Auditors' uncertainty representation and evidence aggregation. Behavioral Research In Accounting (9 Supplement): 123-147.
Moroney, R. and R. Simnett. 2009. Differences in industry specialist knowledge and business risk identification and evaluation. Behavioral Research In Accounting 21(2): 73-89.
Morrill, J. B., C. K. J. Morrill and L. S. Kopp. 2012. Internal control assessment and interference effects. Behavioral Research In Accounting 24(1): 73-90.
Morrow, M., S. R. Stinson and M. M. Doxey. 2018. Tax incentives and target demographics: Are tax incentives effective in the health insurance market? Behavioral Research In Accounting 30(1): 75-98.
Moser, D. V. 1998. Using an experimental economics approach in behavioral accounting research. Behavioral Research In Accounting (10 Supplement): 94-110.
Mowchan, M., D. J. Lowe and P. M. J. Reckers. 2015. Antecedents to unethical corporate conduct: Characteristics of the complicit follower. Behavioral Research In Accounting 27(2): 95-126.
Mueller, J. M. and J. C. Anderson. 2002. Decision aids for generating analytical review alternatives: The impact of goal framing and audit-risk level. Behavioral Research In Accounting (14): 157-178.
Mukherji, A. 1996. The Handbook of Experimental Economics: A review essay. Behavioral Research In Accounting (8): 217-231.
Munter, P. 1996. Commentary on Ethics and environmental auditing: An investigation of environmental auditors' levels of moral reasoning. Behavioral Research In Accounting (8 Supplement): 215-218.
Murphy, P. R. and C. Free. 2016. Broadening the fraud triangle: Instrumental climate and fraud. Behavioral Research In Accounting 28(1): 41-56.
Murray, D. 1990. The performance effects of participative budgeting: An integration of intervening and moderating variables. Behavioral Research In Accounting (2): 104-123.
Murray, D. 1991. Data fixation: Methodological refinements and additional empirical evidence. Behavioral Research In Accounting (3): 25-38.
Murray, D. and R. W. Regel. 1992. Accuracy and consensus in accounting studies of decision making. Behavioral Research In Accounting (4): 127-139.
Naranjo-Gil, D., G. Cuevas-Rodriguez, A. Lopez-Cabrales and J. M. Sanchez. 2012. The effect of incentive system and cognitive orientation on teams' performance. Behavioral Research In Accounting 24(2): 177-191.
Nikias, A. D., S. T. Schwartz, E. E. Spires, J. R. Wollscheid and R. A. Young. 2010. The effects of aggregation and timing on budgeting: An experiment. Behavioral Research In Accounting 22(1): 67-83.
Nouri, H. and R. J. Parker. 1996. The effect of organizational commitment on the relation between budgetary participation and budgetary slack. Behavioral Research In Accounting (8): 74-90.
O'Donnell, E. 2002. Evidence of an association between error-specific experience and auditor performance during analytical procedures. Behavioral Research In Accounting (14): 179-196.
Palmer, R. J. and R. B. Welker. 1994. The effect of an anticipated performance evaluation on willingness to perform: The intervention of self-presentational motives. Behavioral Research In Accounting (6): 204-220.
Parker, R. J., H. Nouri and A. F. Hayes. 2011. Distributive justice, promotion instrumentality, and turnover intentions in public accounting firms. Behavioral Research In Accounting 23(2): 169-186.
Parsons, L. M. 2007. The impact of financial information and voluntary disclosures on contributions to not-for-profit organizations. Behavioral Research In Accounting (19): 179-196.
Pasewark, W. R. and J. R. Strawser. 1996. The determinants and outcomes associated with job insecurity in a professional accounting environment. Behavioral Research In Accounting (8): 91-113.
Pasewark, W. R. and R. E. Viator. 2006. Sources of work-family conflict in the accounting profession. Behavioral Research in Accounting (18): 147-165.
Perreault, S., J. Wainberg and B. L. Luippold. 2017. The impact of client error-management climate and the nature of the auditor-client relationship on external auditor reporting decisions. Behavioral Research In Accounting 29(2): 37-50.
Persellin, J. S. 2013. The influence of PCAOB inspections on audit committee members' judgments. Behavioral Research In Accounting 25(2): 97-114.
Peterson, B. K. and B. Wong-On-Wing. 2000. An examination of the positive test strategy in auditors' hypothesis testing. Behavioral Research In Accounting (12): 257-278.
Peytcheva, M., A. M. Wright and B. Majoor. 2014. The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands. Behavioral Research In Accounting 26(2): 51-72.
Pickerd, J. S., S. L. Summers and D. A. Wood. 2015. An examination of how entry-level staff auditors respond to tone at the top vis-a-vis tone at the bottom. Behavioral Research In Accounting 27(1): 79-98.
Pietsch, C. P. R. and W. F. Messier Jr. 2017. The effects of time pressure on belief revision in accounting: A review of relevant literature within a pressure-arousal-effort-performance framework. Behavioral Research In Accounting 29(2): 51-71.
Pincus, K. V. 1991. Audit judgment confidence. Behavioral Research In Accounting (3): 39-65.
Pinsker, R. 2007. Long series of information and nonprofessional investors' belief revision. Behavioral Research In Accounting (19): 197-214.
Pinsker, R. 2011. Primacy or recency? A study of order effects when nonprofessional investors are provided a long series of disclosures. Behavioral Research In Accounting 23(1): 161-183.
Pinsker, R., R. Pennington and J. K. Schafer. 2009. The influence of roles, advocacy, and adaptation to the accounting decision environment. Behavioral Research In Accounting 21(2): 91-111.
Pitre, T. J. 2012. Effects of increased reporting frequency on nonprofessional investors' earnings predictions. Behavioral Research In Accounting 24(1): 91-107.
Poznanski, P. J. and D. M. Bline. 1997. Using structural equation modeling to investigate the causal ordering of job satisfaction and organizational commitment among staff accountants. Behavioral Research In Accounting (9): 154-171.
Prawitt, D. F. 1998. Commentary on Anchoring effects associated with recommendations from expert decision aids: An experimental analysis. Behavioral Research In Accounting (10 Supplement): 170-181.
Prawitt, D. F., N. Y. Sharp and D. A. Wood. 2011. Reconciling archival and experimental research: Does internal audit contribution affect the external audit fee? Behavioral Research In Accounting 23(2): 187-206.
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Ravenscroft, S. and S. Haka. 1996. Incentive plans and opportunities for information sharing. Behavioral Research In Accounting (8): 114-133.
Rebele, J. E. and R. E. Michaels. 1990. Independent auditors' role stress: Antecedent, outcome, and moderating variables. Behavioral Research In Accounting (2): 124-153.
Reckers, P. M. J. and B. Wong-On-Wing. 1991. Management's motive and its effect on selected audit decisions. Behavioral Research In Accounting (3): 66-84.
Reckers, P. M. J. and J. J. Schultz Jr. 1993. The effects of fraud signals, evidence order, and group-assisted counsel on independent auditor judgment. Behavioral Research In Accounting (5): 124-144.
Reed, S. A., J. A. Strawser and R. H. Strawser. 1995. A note on the application of the behavioral life-cycle model in governmental lending decisions. Behavioral Research In Accounting (7): 80-103.
Reiter, S. A. 1994. Beyond economic man: Lessons for behavioral research in accounting. Behavioral Research in Accounting (6) Supplement: 163-185. (Summary).
Rennie, M. 1995. Factors affecting responsibility assessments after an audit failure. Behavioral Research In Accounting (7): 104-121.
Riley, T. J., G. R. Semin and A. C. Yen. 2014. Patterns of language use in accounting narratives and their impact on investment-related judgments and decisions. Behavioral Research In Accounting 26(1): 59-84.
Roberts, M. L., T. L. Albright and A. R. Hibbets. Debiasing balanced scorecard evaluations. 2004. Behavioral Research in Accounting (16):75-88.
Robertson, J. C. 2010. The effects of ingratiation and client incentive on auditor judgment. Behavioral Research In Accounting 22(2): 69-86.
Robertson, J. C., C. M. Stefaniak and M. B. Curtis. 2011. Does wrongdoer reputation matter? Impact of auditor-wrongdoer performance and likeability reputations on fellow auditors' intention to take action and choice of reporting outlet. Behavioral Research In Accounting 23(2): 207-234.
Rose, A. M., J. M. Rose and C. Strand Norman. 2016. Material control weakness corrections: The enduring effects of trust in management. Behavioral Research In Accounting 28(2): 41-53.
Rose, A. M., J. M. Rose and M. Dibben. 2010. The effects of trust and management incentives on audit committee judgments. Behavioral Research In Accounting 22(2): 87-103.
Rose, A. M, J. M. Rose, I. Suh and J. Thibodeau. 2020. Analytical procedures: Are more good ideas always better for audit quality? Behavioral Research In Accounting 32(1): 37-49.
Rose, A. M., J. M. Rose, K. Rotaru and J. C. Thibodeau. 2022. Effects of uncertainty visualization on attention, arousal, and judgment. Behavioral Research In Accounting 34(1): 113-139.
Rose, J. M. 2005. Decision aids and experiential learning. Behavioral Research in Accounting (17): 175-189.
Rose, J. M. 2007. Attention to evidence of aggressive financial reporting and intentional misstatement judgments: Effects of experience and trust. Behavioral Research In Accounting (19): 215-229.
Rosman, A. J., S. F. Biggs and R. E. Hoskin. 2012. The effects of tacit knowledge on earnings management behavior in the presence and absence of monitoring at different levels of firm performance. Behavioral Research In Accounting 24(1): 109-130.
Ruchala, L. V. 1999. The influence of budget goal attainment on risk attitudes and escalation. Behavioral Research In Accounting (11): 161-191.
Ruland, R. G. 1996. Commentary on Inappropriate audit partner behavior: Views of partners and senior managers. Behavioral Research In Accounting (8 Supplement): 269-274.
Rupert, T. J. and M. L. Wartick. 1997. Sensitization to the rights and welfare of the participants in accounting research. Behavioral Research In Accounting (9): 250-272.
Rutledge, R. W. and A. M. Harrell. 1994. The impact of responsibility and framing of budgetary information on group-shifts. Behavioral Research In Accounting (6): 92-109.
Saiewitz, A. and M. D. Piercey. 2020. To big to comprehend? A research note on how large number disclosure format affects voter support for government spending bills. Behavioral Research In Accounting 32(1): 149-158. Erratum. 2020. Behavioral Research In Accounting 32(2): 123.
Salterio, S. E. 2019. In celebration of 30 years of Behavioral Research in Accounting. Behavioral Research In Accounting 31(1): 1.
Salzsieder, L. 2016. Fair value opinion shopping. Behavioral Research In Accounting 28(1): 57-66.
Sami, H. and B. N. Schwartz. 1992. Alternative pension liability disclosure and the effect on credit evaluation: An experiment. Behavioral Research In Accounting (4): 49-62.
Sawers, K., A. Wright and V. Zamora. 2011. Does greater risk-bearing in stock option compensation reduce the influence of problem framing on managerial risk-taking behavior? Behavioral Research In Accounting 23(1): 185-201.
Schatzberg, J. W., G. R. Sevcik and B. P. Shapiro. 1996. Exploratory experimental evidence on independence impairment conditions: Aggregate and individual results. Behavioral Research In Accounting (8 Supplement): 173-195.
Schiff, A. D. and L. R. Hoffman. 1996. An exploration of the use of financial and nonfinancial measures of performance by executives in a service organization. Behavioral Research In Accounting (8): 134-153.
Schmidt, R. N. 2014. The effects of auditors' accessibility to "tone at the top" knowledge on audit judgments. Behavioral Research In Accounting 26(2): 73-96.
Schwartz, S. T. and D. E. Wallin. 2002. Behavioral implications of information systems on disclosure fraud. Behavioral Research In Accounting (14): 197-222.
Seifert, D. L., W. W. Stammerjohan and R. B. Martin. 2014. Trust, organizational justice, and whistleblowing: A research note. Behavioral Research In Accounting 26(1): 157-168.
Sellers, R. D., T. J. Fogarty and L. M. Parker. 2012. Unleashing the technical core: Institutional theory and the aftermath of Arthur Andersen. Behavioral Research In Accounting 24(1): 181-201.
Selling, T. I. 1993. Confidence and Information usage: Evidence from a bankruptcy prediction task. Behavioral Research In Accounting (5): 237-264.
Seybert, N. 2016. Experienced executives' views of the effects of R&D capitalization on reputation-driven real earnings management: A replication of survey data from Seybert (2010). Behavioral Research In Accounting 28(2): 85-90.
Shaub, M. K. 1996. Trust and suspicion: The effects of situational and dispositional factors on auditors' trust of clients. Behavioral Research In Accounting (8): 154-174.
Shaub, M. K. 1997. Commentary on The relationship between an individual's values and perceptions of moral intensity: An empirical study. Behavioral Research In Accounting (9 Supplement): 41-49.
Shaub, M. K. and J. E. Lawrence. 1996. Ethics, experience and professional skepticism: A situational analysis. Behavioral Research In Accounting (8 Supplement): 124-157.
Shaub, M. K. and J. E. Lawrence. 1996. Response. Behavioral Research In Accounting (8 Supplement): 169-172. (Response to comments by Doucet and Doucet in the same issue).
Shaub, M. K., D. W. Finn and P. Munter. 1993. The effects of auditors' ethical orientation on commitment and ethical sensitivity. Behavioral Research In Accounting (5): 145-169.
Shields, M. D. 2009. “What a long, interesting trip it's been” through the behavioral accounting literature: A personal perspective. Behavioral Research In Accounting 21(2): 113-116.
Shim, T. S., S. J. Pae and E. Choi. 2020. The effects of auditor designation by the regulator on auditor decisions: Evidence from Korea. Behavioral Research In Accounting 32(1): 21-36.
Simnett, R. and K. T. Trotman. 2018. Twenty-five year overview of experimental auditing research trends and links to audit quality. Behavioral Research In Accounting 30(2): 55-76.
Sisaye, S. 1995. Control as an exchange process: A power control framework of organizations. Behavioral Research In Accounting (7): 122-161.
Sisaye, S. 1998. An overview of the social and behavioral sciences approaches in management control research. Behavioral Research In Accounting (10 Supplement): 11-26.
Slapnicar, S., M. Licen, F. G. H. Hartman, A. S. Ozimic and G. Repovs. 2021. Management accountants' empathy and their violation of fiduciary duties: A replication and extension study using fMRI. Behavioral Research In Accounting 33(1): 21-42.
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Sooy, M. 2023. The compliance consequences of fault assignment and sanction strength in sanctions. Behavioral Research In Accounting 35(2): 131-152.
Spekle, R. F., H. J. van Elten and S. K. Widener. 2017. Creativity and control: A paradox - Evidence from the levers of control framework. Behavioral Research In Accounting 29(2): 73-96. (Development of a structural equation model, based on a survey of 233 business unit managers, indicating that the intensity of use of the levers of control framework system of controls is positively associated with empowerment and creativity).
Spilker, B. C. and D. F. Prawitt. 1997. Adaptive responses to time pressure: The effects of experience on tax information search behavior. Behavioral Research In Accounting (9): 172-198.
Street, D. L. and A. C. Bishop. 1991. An empirical examination of the need profiles of professional accountants. Behavioral Research In Accounting (3): 97-116.
Stuart, I. C. and D. F. Prawitt. 2012. Firm-level formalization and auditor performance on complex tasks. Behavioral Research In Accounting 24(2): 193-210.
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Svanberg, J. and P. Ohman. 2017. Does charismatic client leadership constrain auditor objectivity? Behavioral Research In Accounting 29(1): 103-118.
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