Management And Accounting Web

Behavioral Research in Accounting 2016

Volumes 28(1) and 28(2)

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

Behavioral Research in Accounting 1989-2023  |  Journal Updates by Year

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.

Ang, N. and M. M. Cheng. 2016. Does self-certification encourage or reduce opportunistic behavior? Behavioral Research In Accounting 28(2): 1-16.

Asare, K. N., M. J. Abdolmohammadi and J. E. Hunton. 2016. Retraction: 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. Behavioral Research In Accounting 28(2): 91.

Audsabumrungrat, J., S. Pornupatham and H. Tan. 2016. Joint impact of materiality guidance and justification requirement on auditors' planning materiality. Behavioral Research In Accounting 28(2): 17-27.

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.

Brink, A. G., F. Tang and L. Yang. 2016. The impact of estimate source and social pressure on auditors' fair value estimate choices. Behavioral Research In Accounting 28(2): 29-40.

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.

Cannon, N. H. and D. N. Herda. 2016. Auditors' organizational commitment, burnout, and turnover intention: A replication. Behavioral Research In Accounting 28(2): 69-74.

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.").

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.

Murphy, P. R. and C. Free. 2016. Broadening the fraud triangle: Instrumental climate and fraud. Behavioral Research In Accounting 28(1): 41-56.

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.

Salzsieder, L. 2016. Fair value opinion shopping. Behavioral Research In Accounting 28(1): 57-66.

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.

Tan, H., R. Duh, S. Chiu and S. Li. 2016. Does an asset management firm's stock holding made in response to buy-side analysts' prior recommendations induce subsequent forecast optimism? Behavioral Research In Accounting 28(2): 55-68.

Tian, Y., B. M. Tuttle and Y. Xu. 2016. Using incentives to overcome the negative effects of faultline conflict on individual effort. Behavioral Research In Accounting 28(1): 67-81.

Wainberg, J. and S. Perreault. 2016. Whistleblowing in audit firms: Do explicit protections from retaliation activate implicit threats of reprisal? Behavioral Research In Accounting 28(1): 83-93.