Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Behavioral Issues Main Page
Amer, T. S. 2005. Bias due to visual illusion in the graphical presentation of accounting information. Journal of Information Systems (Spring): 1-18.
Ariely, D. 2010. Predictably Irrational, Revised and Expanded Edition: The Hidden Forces That Shape Our Decisions. Harper Perennial.
Arkes, H. R. and C. Blumer. 1985. The psychology of sunk cost. Organizational Behavior and Human Decision Process 35(1): 124-140. (The purpose of this article is to explain an irrational economic behavior termed the sunk cost effect.)
Armstrong, C. S., A. Dávila, G. Foster and J. R. M. Hand. 2007. Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies. Review of Accounting Studies 12(2-3): 183-215.
Arnold, H. J. and D. C. Feldman. 1981. Social desirability response bias in self-report choice situations. The Academy of Management Journal 24(2): 377-385.
Arnold, H. J., D. C. Feldman and M. Purbhoo. 1985. The role of social-desirability response bias in turnover research. The Academy of Management Journal 28(4): 955-966.
Arvey, R. D., G. A. Davis, S. L. McGowen and R. L. Dipboye. 1982. Potential sources of bias in job analytic processes. The Academy of Management Journal 25(3): 618-629.
Arya, A. and B. Mittendorf. 2004. Benefits of a slanted view: A discussion of ‘disclosure bias’. Journal of Accounting and Economics (December): 251-262.
Abarbanell, J. and R. Lehavy. 2003. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts. Journal of Accounting and Economics (December): 105-146.
Abarbanell, J. and R. Lehavy. 2003. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts. Journal of Accounting and Economics (December): 105-146.
Abarbanell, J. and R. Lehavy. 2003. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts. Journal of Accounting and Economics (December): 105-146.
Abdel-Khalik, A. R. 1983. Overfitting bias in the models assessing the predictive power of quarterly reports. Journal of Accounting Research (Spring): 293-296.
Abdel-Khalik, A. R. 1990. Specification problems with information content of earnings: Revisions and rationality of expectations and self-selection bias. Contemporary Accounting Research 7(1): 142-172.
Abraham, M. 2020. Gender-role incongruity and audience-based gender bias: An examination of networking among entrepreneurs. Administrative Science Quarterly 65(1): 151-180.
Ackert, L. F., B. K. Church and M. Shehata. 1997. An experimental examination of the effects of forecast bias on individuals' use of forecasted information. Journal of Accounting Research (Spring): 25-42.
Affleck-Graves, J., L. R. Davis and R. R. Mendenhall. 1990. Forecasts of earnings per share: Possible sources of analyst superiority and bias. Contemporary Accounting Research 6(2): 501-517.
Babcock, L., G. Loewenstein, S. Issacharoff and C. Camerer. 1995. Biased judgments of fairness in bargaining. The American Economic Review 85(5): 1337-1343.
Baginski, S. P., J. L. Campbell, P. W. Ryu and J. D. Warren. 2023. The association between current earnings surprises and the ex post bias of concurrently issued management forecasts. Review of Accounting Studies 28(4): 2104-2149.
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.
Balakrishnan, R., G. Drymiotes and K. Sivaramakrishnan. 2019. The effects of biasing performance measurement systems on incentives and retention decisions. Contemporary Accounting Research 36(2): 1098-1121.
Ball, R. 1990. Discussion of “Specification problems with information content of earnings: Revisions and rationality of expectations and self-selection bias”. Contemporary Accounting Research 7(1): 178-184.
Barefield, R. M. 1970. A model of forecast biasing behavior. The Accounting Review (July): 490-501.
Beaver, W. H. and S. G. Ryan. 2000. Biases and lags in book value and their effects on the ability of the book-to-market ratio to predict book return on equity. Journal of Accounting Research (Spring): 127-148.
Bentley, J. W., R. J. Bloomfield, S. Daviai and M. Ferguson. 2021. Identifying insincere and sincere bias through post-report interactions. The Accounting Review (September): 53-78.
Berk, R. A. 1983. An introduction to sample selection bias in sociological data. American Sociological Review (48): 386-398.
Beyer, A. and I. Guttman. 2011. The effect of trading volume on analysts' forecast bias. The Accounting Review (March): 451-481.
Bilimoria, D. and S. K. Piderit. 1994. Board committee membership: Effects of sex-based bias. The Academy of Management Journal 37(6): 1453-1477.
Binning, J. F., A. J. Zaba and J. C. Whattam. 1986. Explaining the biasing effects of performance cues in terms of cognitive categorization. The Academy of Management Journal 29(3): 521-535.
Blanchard, G. A., C. W. Chow and E. Noreen. 1986. Information asymmetry, incentive schemes, and information biasing: The case of hospital budgeting under rate regulation. The Accounting Review (January): 1-15.
Blaskovich, J. and E. Z. Taylor. 2011. By the numbers: Individual bias and enterprise risk management. Journal of Behavioral and Applied Management 13(1): 5-23.
Bol, J. C. 2011. The determinants and performance effects of managers' performance evaluation biases. The Accounting Review (September): 1549-1575.
Bol, J. C. and S. D. Smith. 2011. Spillover effects in subjective performance evaluation: Bias and the asymmetric influence of controllability. The Accounting Review (July): 1213-1230.
Boone, J. P., I. K. Khurana and K. K. Raman. 2023. Accounting estimation intensity, auditor estimation expertise, and management bias. Accounting Horizons (June): 19-46.
Boylan, S. J. 2008. A classroom exercise on unconscious bias in financial reporting and auditing. Issues in Accounting Education (May): 229-245.
Bradshaw, M. T., A. G. Huang and H. Tan. 2019. The effects of analyst country institutions on biased research: Evidence from target prices. Journal of Accounting Research (March): 85-120.
Bradshaw, M. T., B. J. Bushee and G. S. Miller. 2004. Accounting choice, home bias, and U.S. investment in non-U.S. firms. Journal of Accounting Research (December): 795-841.
Brenner, L. A., D. W. Griffin and D. J. Koehler. 2012. A case-based model of probability and pricing judgments: Biases in buying and selling uncertainty. Management Science (January): 159-178.
Brewster, B. E., J. B. Butler and A. L. Watkins. 2019. Eliminating biases that jeopardize audit quality. Journal of Accountancy (August): 42-47.
Brief, R. P. and J. Owen. 1969. On the bias in accounting allocations under uncertainty. Journal of Accounting Research (Spring): 12-16.
Brody, R. G., F. T. DeZoort, G. Gupta and M. B. Hood. 2022. The effects of cognitive bias on fraud examiner judgments and decisions. Journal of Forensic Accounting Research 7(1): 50-63.
Brown, J. L., S. Farrington and G. B. Sprinkle. 2016. Biased self-assessments, feedback, and employees' compensation plan choices. Accounting, Organizations and Society (54): 45-59.
Bruggen, A., E. Forker, I. Grabner and K. Sedatole. 2021. Demand forecasts in organizational planning: The potential benefits of disaggregated forecasting include a decline in both errors and estimate biases. Strategic Finance (April): 42-47.
Bruggen, A., I. Grabner and K. L. Sedatole. 2021. The folly of forecasting: The effects of a disaggregated demand forecasting system on forecast error, forecast positive bias, and inventory levels. The Accounting Review (March): 127-152.
Bukszar, E. and T. Connolly. 1988. Hindsight bias and strategic choice: Some problems in learning from experience. The Academy of Management Journal 31(3): 628-641.
Butcher, D. 2019. Ethics: Identifying common judgment traps and biases. Strategic Finance (August): 15-16. (Summary).
Butcher, D. 2019. Techniques to overcome biases. Strategic Finance (November): 13-14. (Summary).
Bylinski, J. H. and C. W. Chow. 1985. Human judgment biases and the teaching of management accounting. Journal of Accounting Education 3(1): 167-172.
Campbell, C. A., S. Ramamoorti and T. G. Calderon. 2023. Automation bias and the "goldilocks effect" in auditing blockchain. Journal of Emerging Technologies in Accounting 20(2): 29-53.
Campbell, D., M. Loumioti and R. Wittenberg-Moerman. 2019. Making sense of soft information: Interpretation bias and loan quality. Journal of Accounting and Economics (November-December): 101240.
Carmona, S., G. Iyer and P. M. J. Reckers. 2014. Performance evaluation bias: A comparative study on the role of financial fixation, similarity-to-self and likeability. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 9-17.
Caskey, J., V. Nagar and P. Petacchi. 2010. Reporting bias with an audit committee. The Accounting Review (March): 447-481.
Cassell, C. A., S. M. Dearden, D. M. Rosser and J. E. Shipman. 2022. Confirmation bias and auditor risk assessments: Archival evidence. Auditing: A Journal of Practice & Theory 41(3): 67-93.
Chen, H., P. Letmathe and N. Soderstron. 2021. Reporting bias and monitoring in clean development mechanism projects. Contemporary Accounting Research 38(1): 7-31.
Chen, K. C. W. and R. P. Manes. 1986. Note on bias in capital budgeting introduced by stochastic life. Engineering Economist (Winter): 165-174.
Chen, Q., B. Mittendorf and Y. Zhang. 2010. Endogenous accounting bias when decision making and control interact. Contemporary Accounting Research 27(4): 1063-1091.
Chen, W., P. Hribar and S. Melessa. 2023. Standard error biases when using generated regressors in accounting research. Journal of Accounting Research (May): 531-569.
Chenhall, R. and D. Morris. 1991. The effect of cognitive style and sponsorship bias on the treatment of opportunity costs in resource allocation decisions. Accounting, Organizations and Society 16(1): 27-46.
Chi, S. S. and D. M. Shanthikumar. 2017. Local bias in Google search and the market response around earnings announcements. The Accounting Review (July): 115-143.
Chin, C., G. Kleinman, P. Lee and M. Lin. 2006. Corporate ownership structure and accuracy and bias of mandatory earnings forecast: Evidence from Taiwan. Journal of International Accounting Research 5(2): 41-62.
Chintagunta, P., J. Dubé and K. Y. Goh. 2005. Beyond the endogeneity bias: The effect of unmeasured brand characteristics on household-level brand choice models. Management Science (May): 832-849.
Christensen, D. S., R. D. Kankey and M. S. Sweitzer. 1999. A note on bias in DOD inflation forecasts. The Journal of Cost Analysis & Management 1(1): 67-76.
Christensen, T. E. 2007. Discussion of “another look at GAAP versus the street: An empirical assessment of measurement error bias”. Review of Accounting Studies 12(2-3): 305-321.
Clottey, T. and W. C. Benton Jr. 2013. Guidelines for improving the power values of statistical tests for nonresponsive bias assessment in OM research. Decision Sciences 44(4): 797-812.
Clottey, T. and W. C. Benton Jr. 2020. Technical note: Recommendations for assessing unit nonresponse bias in dyadic focused empirical supply chain management research. Decision Sciences 51(2): 423-447.
Cohen, D. A., R. N. Hann and M. Ogneva. 2007. Another look at GAAP versus the street: An empirical assessment of measurement error bias. Review of Accounting Studies 12(2-3): 271-303.
Copeland, R. M., R. L. Taylor and S. H. Brown. 1981. Observation error and bias in accounting research. Journal of Accounting Research (Spring): 197-207.
Covring, V. M., M. L. Defond and M. Hung. 2007. Home bias, foreign mutual fund holdings, and the voluntary adoption of international standards. Journal of Accounting Research (March): 41-70.
Cuccia, A. D. and G. A. Mc Gill. 2000. The role of decision strategies in understanding professionals' susceptibility to judgment biases. Journal of Accounting Research (Autumn): 419-435.
Cyert, R. M., J. G. March and W. H. Starbuck. 1961. Two experiments on bias and conflict in organizational estimation. Management Science (April): 254-264.
Dambra, M., C. E. Wasley and J. S. Wu. 2013. Soft-talk management cash flow forecasts: Bias, quality, and stock price effects. Contemporary Accounting Research 30(2): 607-644.
Danbold, F., I. N. Onyeador and M. M. Unzueta. 2022. When confronting bias, beware the counterclaims. MIT Sloan Management Review (Fall): 1-3.
Das, S., C. B. Levine and K. Sivaramakrishnan. 1998. Earnings predictability and bias in analysts' earnings forecasts. The Accounting Review (April): 277-294.
Davis, H. Z., S. Appel and J. Y. Lee. 2007. The application of perceptual bias to negative compensation situations in management accounting research. Advances in Management Accounting (16): 205-215.
Davis-Friday, P. Y. and L. B. Boyar. 2020. Combating implicit bias in accounting education and training. The CPA Journal (September): 11-12.
Dawkins, R. 2008. The God Delusion. A Mariner Book, Houghton Mifflin Company. (Summary).
De Leeuw, F. and M. J. McKelvey. 1984. Price expectations of business firms: Bias in the short and long run. American Economic Review (March): 99-110.
DeBusk, G. K., L. N. Killough and R. M. Brown. 2005. Financial measures bias in the use of performance measurement systems. Advances in Management Accounting (14): 61-89.
Denrell, J. 2005. Selection bias and the perils of benchmarking. Harvard Business Review (April): 114-119.
Ding, S. and P. Beaulieu. 2011. The role of financial incentives in balanced scorecard-based performance evaluations: Correcting mood congruency biases. Journal of Accounting Research (December): 1223-1247.
Duru, A. and D. M. Reeb. 2002. International diversification and analysts' forecast accuracy and bias. The Accounting Review (April): 415-433.
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.
Eger, C. and J. Dickhaut. 1982. An examination of the conservative information processing bias in an accounting framework. Journal of Accounting Research (Part II, Autumn): 711-723.
Einhorn, E. and A. Ziv. 2012. Biased voluntary disclosure. Review of Accounting Studies 17(2): 420-442.
Ellison-Taylor, K. 2020. Together, we can make a difference: A 12-step plan to address racism and unconscious bias. Journal of Accountancy (August): 24-28.
Emett, S. A. and W. B. Tayler. 2013. Is your strategy evaluation biased? Strategic Finance (November): 26-34.
Enslin, Z. 2020. Enhancing decision-making skills: Know and avoid frame dependence bias. Management Accounting Quarterly (Spring): 23-31.
Fang, V. W., A. H. Huang and W. Wang. 2017. Imperfect accounting and reporting bias. Journal of Accounting Research (September): 919-962.
Fay, R. and N. R. Montague. 2015. I'm not biased, am I? Avoid 5 common judgment biases that can affect accounting and auditing decisions. Journal of Accountancy (February): 26-31.
Fay, R. G. and N. R. Montague. 2015. Witnessing your own cognitive bias: A compendium of classroom exercises. Issues in Accounting Education (February): 13-34.
Feldberg, A. C. and T. Kim. 2021. Fighting bias on the front lines: Learn to detect subtle discrimination in your customer service. Harvard Business Review (November/December): 90-98.
Finkelstein, S., J. Whitehead and A. Campbell. 2009. Think Again: Why Good Leaders Make Bad Decisions and How to Keep It From Happening to You. Harvard Business School Press.
Firth, M., C. Lin, P. Liu and Y. Xuan. 2013. The client is king: Do mutual fund relationships bias analyst recommendations? Journal of Accounting Research (March): 165-200.
Fischer, P. E. and R. E. Verrecchia. 2000. Reporting bias. The Accounting Review (April): 229-245.
Fischer, P. E. and R. E. Verrecchia. 2004. Disclosure bias. Journal of Accounting and Economics (December): 223-250.
Fox, C. R. and R. T. Clemen. 2005. Subjective probability assessment in decision analysis: Partition dependence and bias toward the ignorance prior. Management Science (September): 1417-1432.
Frank, M. L. 2020. When do auditors' professional values constrain the biasing effects of self interest" An experimental investigation. Behavioral Research In Accounting 32(2): 41-55.
Frank, M. L. and V. B. Hoffman. 2015. How audit reviewers respond to an audit preparer's affective bias: The ironic rebound effect. The Accounting Review (March): 559-577.
Friedman, H. L. 2014. Implications of power: When the CEO can pressure the CFO to bias reports. Journal of Accounting and Economics (August): 117-141.
Friedman, H. L. 2020. Investor preference for director characteristics: Portfolio choice with gender bias. The Accounting Review (September): 117-147.
Ganguly, A. R., J. H. Kagel and D. V. Moser. 1994. The effects of biases in probability judgments on market prices. Accounting, Organizations and Society 19(8): 675-700.
Gino, F. and K. Coffman. 2021. Unconscious bias training that works: Increasing awareness isn't enough. Teach people to manage their biases, change their behavior, and track their progress. Harvard Business Review (September/October): 114-123.
Grabner, I., J. Kunneke and F. Moers. 2020. How calibration committees can mitigate performance evaluation bias: An analysis of implicit incentives. The Accounting Review (November): 213-233.
Grohsjean, T., L. Dahlander, A. Salter and P. Criscuolo. 2022. Better ways to green-light new projects: Organizations can make better choices about which R&D projects gain funding by managing bias and involving more people. MIT Sloan Management Review (Winter): 33-38.
Gu, Z. and J. S. Wu. 2003. Earnings skewness and analyst forecast bias. Journal of Accounting and Economics (April): 5-29.
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.
Harrell, A., M. Taylor and E. Chewning. 1989. An examination of management's ability to bias the professional objectivity of internal auditors. Accounting, Organizations and Society 14(3): 259-269.
Harvard Business Review. 2016. Beware of the bias toward natural ability. Harvard Business Review (April): 28-30.
Harvard Business Review. 2018. Understanding the revision bias. Harvard Business Review (March/April): 32.
Harvard Business Review. 2021. The hidden bias in crowdfunding platforms. Harvard Business Review (November/December): 26-27.
He, Y., B. Li, Z. Liu and J. Pittman. 2021. Does the threat of a PCAOB inspection mitigate US institutional investors' home bias? Contemporary Accounting Research 38(4): 2622-2658.
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.
Hernandez, M., R. Raveendhran, E. Weingarten and M. Barnett. 2019. How algorithms can diversify the startup pool: Data-driven approaches can help venture capital firms limit gender bias and make better, fairer investment decisions. MIT Sloan Management Review (Fall): 71-78.
Hornsey, M. J. and K. S. Fielding. 2017. Attitude roots and Jiu Jitsu persuasion: Understanding and overcoming the motivated rejection of science. American Psychologist 72(5): 459-473. (Discussion of the principle of motivated reasoning). (Summary).
Huber, G. P. 1985. Temporal stability and response-order biases in participant descriptions of organizational decisions. The Academy of Management Journal 28(4): 943-950.
Huefner, R. J. 1972. An economic approach to price-index bias. The Accounting Review (January): 171-173.
Hunt, H. G., P. Sinha and Y. Yin. 2012. Additional evidence on analysts' decision to issue disaggregated earnings forecasts: Strategic biasing. Abacus 48(2): 249-277.
Hunton, J. E. 2001. Mitigating the common informational sampling bias inherent in small group discussion. Behavioral Research in Accounting (13): 171-194. (Retracted).
Huyghebaert, N. and W. Xu. 2016. Bias in the post-IPO earnings forecasts of affiliated analysts: Evidence from a Chinese natural experiment. Journal of Accounting and Economics (April-May): 486-505.
Hwang, Y., J. Evans III and V. Hegde. 1993. Product cost bias and selection of an allocation base. Journal of Management Accounting Research (5): 213-242.
Ignatius, A. 2016. Dealing with unexpected bias. Harvard Business Review (December): 12.
Jamal, K., E. Marshall and H. Tan. 2016. Does disclosure of conflict of interest increase or decrease bias? Auditing: A Journal of Practice & Theory 35(1): 89-99.
Jarrett, J. E. 1974. Bias in adjusting asset values for changes in the price level: An application of estimation theory. Journal of Accounting Research (Spring): 63-66.
Jiang, X. 2016. Biases in accounting and nonaccounting information: Substitutes or complements? Journal of Accounting Research (December): 1297-1330.
Jimenez-Angueira, C. E. and N. V. Stuart. 2020. Overcoming common measure bias. Cost Management (November/December): 27-34.
Jollineau, S. J., T. W. Vance and A. Webb. 2012. Subordinates as the first line of defense against biased financial reporting. Journal of Management Accounting Research (24): 1-24.
Journal of Accounting Research. 2015. Expression of concern. Journal of Accounting Research (September): 913. (Related to James E. Hunton's questionable data in another paper by Libby and Rennekamp, Self-serving attribution bias, overconfidence and the issuance of management forecasts. March 2012).
Kahneman, D. 2013. Thinking, Fast and Slow. Farrar, Straus and Giroux.
Kahneman, D., D. Lovallo and O. Sibony. 2011. Before you make that big decision: Dangerous biases can creep into every strategic choice. Here's how to find them - before they lead you astray. Harvard Business Review (June): 50-60. (Summary).
Kahneman, D., O. Sibony and C. R. Sunstein. 2021. Noise: A Flaw in Human Judgment. Little, Brown and Company. ("Bias and noise - systematic deviation and random scatter - are different components of error.")
Kaplan, S. E., M. J. Petersen and J. A. Samuels. 2018. Further evidence on the negativity bias in performance evaluation: When does the evaluator's perspective matter? Journal of Management Accounting Research 30(1): 169-184.
Karamanou, I. 2011. On the determinants of optimism in financial analyst earnings forecasts: The effect of the market's ability to adjust for the bias. Abacus 47(1): 1-26.
Ke, B. and Y. Yu. 2006. The effect of issuing biased earnings forecasts on analysts' access to management and survival. Journal of Accounting Research (December): 965-999.
Kenrick, D. T., A. B. Cohen, S. L. Neuberg and R. B. Cialdini. 2018. The science of antiscience thinking. Scientific American (July): 36-41. (Three biases). (Summary).
Kho, B., R. M. Stulz and F. E. Warnock. 2009. Financial globalization, governance, and the evolution of the home bias. Journal of Accounting Research (May): 597-635.
Kim, S., W. J. Green and K. M. Johnstone. 2016. Biased evidence processing by multidisciplinary greenhouse gas assurance teams. Auditing: A Journal of Practice & Theory 35(3): 119-139.
King, R. R. 2002. An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation. The Accounting Review (April): 265-284.
Kingstrom, P. O. and L. E. Mainstone. 1985. An investigation of the rater-ratee acquaintance and rater bias. The Academy of Management Journal 28(3): 641-653.
Klein, A. 1990. A direct test of the cognitive bias theory of share price reversals. Journal of Accounting and Economics (July): 155-166.
Klingel, A. R. Jr. 1966. Bias in PERT project completion time calculations for a real network. Management Science (December): B194-B201.
Knapp, M. C. and C. A. Knapp. 2012. Cognitive biases in audit engagements: Errors in judgment and strategies for prevention. The CPA Journal (June): 40-45.
Koreff, J. and S. Perreault. 2023. Is sophistication always better? Can perceived data analytic tool sophistication lead to biased judgments? Journal of Emerging Technologies in Accounting 20(1): 91-110.
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.
Landuyt, W. V. 2021. Does emphasizing management bias decrease auditors' sensitivity to measurement imprecision? Accounting, Organizations and Society (88): 101189.
Lee, E., J. Lee and J. Lee. 2006. Reconsideration of the winner-take-all hypothesis: Complex networks and local bias. Management Science (December): 1838-1848.
Lemke, K. W. 1967. Biased matching concepts of direct costing. Management Accounting (April): 51-54.
Liang, L. 2003. Post-earnings announcement drift and market participants' information processing biases. Review of Accounting Studies 8(2-3): 321-345.
Libby, R. and K. Rennekamp. 2012. Self-serving attribution bias, overconfidence, and the issuance of management forecasts. Journal of Accounting Research (March): 197-231.
Lombardi, D. R., J. C. Sipior and S. Dannemiller. 2023. Auditor judgment bias research: A 50-year trend analysis and emerging technology use. Journal of Information Systems (Spring): 109-141.
Lowe, E. and R. Shaw. 1968. An analysis of managerial biasing: Evidence from a company's budgeting process. The Journal of Management Studies (October): 304-315.
Lukka, K. 1988. Budgetary biasing in organizations: Theoretical framework and empirical evidence. Accounting, Organizations and Society 13(3): 281-301.
Maiga, A. S. and F. A. Jacobs. 2011. Selection bias and endogeneity issues on the relationship between information technology and firm performance. Advances in Management Accounting (19): 109-131.
Marquis, L. M., J. J. Surdick and W. R. Wood. 1992. Discretionary spending as a source of model specification bias in statistical cost estimation. Management Accounting Research (September): 229-243.
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.
Mauboussin, M. J. 2012. Think Twice: Harnessing the Power of Counterintuition. Harvard Business Review Press.
Mauldin, E. G. and C. J. Wolfe. 2014. How do auditors address control deficiencies that bias accounting estimates? Contemporary Accounting Research 31(3): 658-680.
McMillan, J. J. and R. A. White. 1993. Auditors' belief revisions and evidence search: The effect of hypothesis frame, confirmation bias, and professional skepticism. The Accounting Review (July): 443-465.
Meddaugh, E. J. 1975. The bias of cost control charts toward type II errors. Decision Sciences 6(2): 376-382.
Meyer, C. 2018. How to counteract unconscious biases. Journal of Accountancy (February): 49.
Miller, C. C. 2006. From the editors: Peer review in the organizational and management sciences: Prevalence and effects of reviewer hostility, bias, and dissensus. The Academy of Management Journal 49(3): 425-431.
Miller, G. S. 2009. Discussion of Financial globalization, governance, and the evolution of the home bias. Journal of Accounting Research (May): 637-646.
Mittendorf, B. and Y. Zhang. 2005. The role of biased earnings guidance in creating a healthy tension between managers and analysts. The Accounting Review (October): 1193-1209.
Moers, F. 2005. Discretion and bias in performance evaluation: The impact of diversity and subjectivity. Accounting, Organizations and Society 30(1): 67-80.
Monterio, B. J. 2019. Technology workbook: Machine bias inside the black box. Strategic Finance (July): 58-61. (Algorithm bias, data bias, stereotype bias, and measurement bias).
Morse, G. 2016. Designing a bias-free organization. Harvard Business Review (July/August): 62-67.
Myers, P. 2022, Moving beyond culture fit: Hiring for "culture add" instead of "culture fit" can help companies manage unconscious biases and lead to greater innovation. Strategic Finance (March): 19-20.
Naroll, R. and F. Naroll. 1963. On bias of exotic data. Man. (25): 24-26.
O'Donnell, E. and J. J. Schultz, Jr. 2005. The halo effect in business risk audits: Can strategic risk assessment bias auditor judgment about accounting details? The Accounting Review (July): 921-939.
O'Reilly, C. A. III, G. N. Parlette and J. R. Bloom. 1980. Perceptual measures of task characteristics: The biasing effects of differing frames of reference and job attitudes. The Academy of Management Journal 23(1): 118-131.
Patatoukas, P. N. and J. K. Thomas. 2011. More evidence of bias in the differential timeliness measure of conditional conservatism. The Accounting Review (September): 1765-1793.
Patel, C. and B. R. Millanta. 2011. “Holier-than-thou” perception bias among professional accountants: A cross-cultural study. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 373-381.
Pauleen, D. and P. Murphy. 2005. In praise of cultural bias. MIT Sloan Management Review (Winter): 21-22.
Pervaiz, A. and E. S. Loh. 2004. Choice of inventory method and the self-selection bias. Advances in Management Accounting (12): 237-263.
Pike, B. J., M. B. Curtis and L. Chui. 2013. How does an initial expectation bias influence auditors' application and performance of analytical procedures? The Accounting Review (July): 1413-1431.
Pitman, R. 2019. The power of knowing. Strategic Finance (December): 17-18. (Unconscious bias).
Plumlee, R. D. 1985. The standard of objectivity for internal auditors: Memory and bias effects. Journal of Accounting Research (Autumn): 683-699.
Pope, P. F. and P. Wang. 2005. Earnings components, accounting bias and equity valuation. Review of Accounting Studies 10(4): 387-407.
Ransbotham, S. 2017. The subtle sources of sampling bias hiding in your data. MIT Sloan Management Review (Fall): 20-22.
Rayburn, J. 1990. Discussion of “Specification problems with information content of earnings: Revisions and rationality of expectations and self-selection bias”. Contemporary Accounting Research 7(1): 173-177.
Rees, L. and B. J. Twedt. 2022. Political bias in the media's coverage of firms' earnings announcements. The Accounting Review (January): 389-411.
Reinstein, A. and A. Chandra. 2023. A decision support framework to address sunk cost bias. Cost Management (January/February): 35-42.
Ricchiute, D. N. and H. J. Williams. 1985. Heuristics, biases, and decision making in accounting. Issues in Accounting Education: 51-58.
Ritter, B. M., A. Bynum, M. Gumpertz and T. L. Butler. 2021. An instructional exercise in gender bias. Journal of Accounting Education (54): 100710.
Rothenberg, N. R. 2017. Private information, performance measurement bias, and leading by example. Journal of Management Accounting Research 29(1): 79-96.
Rubineau, B. and Y. Kang. 2012. Bias in white: A longitudinal natural experiment measuring changes in discrimination. Management Science (April): 660-677.
Sabac, F. and J. J. Tian. 2023. Unintentional bias and managerial reporting. Journal of Management Accounting Research 35(2): 169-187.
Sanders, N. R. and G. A. Graman. 2016. Impact of bias magnification on supply chain costs: The mitigating role of forecast sharing. Decision Sciences 47(5): 881-906.
Schaper, R. and K. Matsushita. 2020. Data bias and diversity and inclusion. Strategic Finance (December): 16, 18.
Scheetz, A. M., R. K. B. Adikaram and A. S. J. Ong. 2023. Confronting bias in whistleblowing: How race, gender, and marital status intersect in the reporting of unethical conduct. Journal of Forensic Accounting Research 8(1): 515-541.
Schmidt, P. J., K. S. Church and J. Riley. 2020. Clinging to Excel as a security blanket: Investigating accountants' resistance to emerging data analytics technology. Journal of Emerging Technologies in Accounting 17(1): 33-39. (Use of Status Quo Bias Theory).
Schmitt, J. 2023. Is gender bias in your hiring process leading to unfilled positions? Cost Management (May/June): 20-23.
Schmitt, N., R. A. Noe and R. Gottschalk. 1986. Using the Lens model to magnify raters' consistency, matching, and shared bias. The Academy of Management Journal 29(1): 130-139.
Seidel, T. A., C. A. Simon and N. M. Stephens. 2020. Management bias across multiple accounting estimates. Review of Accounting Studies 25(1): 1-53.
Shanteau, J. 1989. Cognitive heuristics and biases in behavioral auditing: Review, comments and observations. Accounting, Organizations and Society 14(1-2): 165-177.
Shehata, M. 1991. Self-selection bias and the economic consequences of accounting regulation: An application of two-stage switching regression to SFAS No. 2. The Accounting Review (October): 768-787. (Part of a forum on the use of limited-dependent variables in accounting research).
Soll, J. B., K. L. Milkman and J. W. Payne. 2015. Outsmart your own biases. Harvard Business Review (May): 64-71. (Blinding, e.g, blind review, checklists, e.g., what's relevant, and algorithms).
Soll, J. B., K. L. Milkman and J. W. Payne. 2023. Outsmart your own biases. Harvard Business Review (Spring Special Issue): 72-78.
Soll, J. B., K. L. Milkman and J. W. Payne. 2023. Outsmart your own biases: Eleven ways to refine your intuition. Harvard Business Review (September/October): 40-47.
Sonnenfeld, J. 1981. Executive apologies for price fixing: Role biased perceptions of causality. The Academy of Management Journal 24(1): 192-198.
Strategic Finance. 2020. Status quo bias: It isn't just tech. Strategic Finance (March): 59.
Swieringa, R. J. 2013. Book review: Blind Sports, Biases and Other Pathologies in the Boardroom by Kenneth A. Merchant, Katharina Pick. The Accounting Review (March): 742-744.
Tan, H., R. Libby and J. E. Hunton. 2010. When do analysts adjust for biases in management guidance? Effects of guidance track record and analysts' incentives. Contemporary Accounting Research 27(1): 187-208. (Retracted).
Tan, H. C. and K. T. Trotman. 2018. Information processing biases in impairment decisions: Effect of reversibility of impairment losses and disclosure transparency. Behavioral Research In Accounting 30(2): 77-94.
Tan, H. T., R. Libby and J. E. Hunton. 2015. When do analysis adjust for biases in management guidance? Effects of guidance track record and analysts' incentives. This articles corrects: Retracted: 2010. When do analysts adjust for biases in management guidance? Effects of guidance track record and analysts' incentives. Contemporary Accounting Research 27(1): 187-208. Contemporary Accounting Research 32(1): 1-2.
Teoh, S. H. and Y. Zhang. 2011. Data truncation bias, loss firms, and accounting anomalies. The Accounting Review (July): 1445-1475.
Tetlock, P. E. 2000. Cognitive biases and organizational correctives: Do both disease and cure depend on the politics of the beholder? Administrative Science Quarterly 45(2): 293-326.
Thaler, R. H. 1985. Mental accounting and consumer choice. Marketing Science 4(3): 199-214.
Thaler, R. H. 2008. Mental accounting and consumer choice. Marketing Science 27(1): 15-25.
Thaler, R. H. and C. R. Sunstein. 2009. Nudge: Improving Decisions About Health, Wealth, and Happiness. Penguin Books.
Thaler, R. H. and C. R. Sunstein. 2021. Nudge: The Final Edition. Penguin Books.
The CPA Journal. 2021. Auditors' biases. The CPA Journal (February/March): 28-31.
Thomas, J. K. 2003. Discussion of “Post-earnings announcement drift and market participants' information processing biases”. Review of Accounting Studies 8(2-3): 347-353.
Towry, K. L. 2012. Discussion of: Subordinates as the first line of defense against biased financial reporting. Journal of Management Accounting Research (24): 25-30.
Vashishtha, R. 2019. Discussion of "Making sense of soft information: Interpretation bias and loan quality." Journal of Accounting and Economics (November-December): 101239.
Waller, W. S., B. Shapiro and G. Sevcik. 1999. Do cost-based pricing biases persist in laboratory markets? Accounting, Organizations and Society 24(8): 717-739.
Walther, B. R. and R. H. Willis. 2013. Do investor expectations affect sell-side analysts' forecast bias and forecast accuracy? Review of Accounting Studies 18(1): 207-227.
Weisenfeld, L. and I. Robinson-Backmon. 2001. Minority accountants’ views on gender and race biases, career limitations and suggestions for undergraduate educational institutions. Journal of Accounting Education 19(3): 163-187.
Wheeler, P. R. and V. Arunachalam. 2008. The effects of decision aid design on the information search strategies and confirmation bias of tax professionals. Behavioral Research In Accounting 20(1): 131-145.
Whitecotton, S. M. 1996. The effects of experience and decision aid on the slope, bias and scatter of probabilistic earnings forecasts. Organizational Behavior and Human Decision Processes: 111-121.
Whitney, W. H. 1957. The human side of the deflated dollar bias. The Accounting Review (July): 419-427.
Williams, J. C. 2015. The 5 biases pushing women out of STEM: Interaction. Harvard Business Review (June): 22-23.
Williams, J. C. and K. Mihaylo. 2019. How the best bosses interrupt bias on their teams. Harvard Business Review (November/December): 151-155.
Williams, M. 2017. "Numbers take us only so far". Facebook's global director of diversity explains why stats alone won't solve the problem of organizational bias. Harvard Business Review (November/December): 142-146.
Wolf, J. R. and W. A. Muhanna. 2011. Feedback mechanisms, judgment bias, and trust formation in online auctions. Decision Sciences 42(1): 43-68.
Wolf, R. F. 2023. How to minimize your biases when making decisions. Harvard Business Review (Spring Special Issue): 84-85.
Woodman, R. W. and S. J. Wayne. 1985. An investigation of positive-findings bias in evaluation of organization development interventions. The Academy of Management Journal 28(4): 889-913.
Zhang, L. 2017. A fair game? Racial bias and repeated interaction between NBA coaches and players. Administrative Science Quarterly 62(4): 603-625.
Zheng, Z., B. Padmanabhan and S. Kimbrough. 2003. On the existence and significance of data preprocessing biases in web usage mining. INFORMS Journal on Computing 15(2): 148-170.
________________________