Management And Accounting Web

Behavioral Research in Accounting 2020-2021

Volumes 32(1) - 33(1)

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

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

Aghazadeh, S., A. M. Collins and C. M. Stefaniak. 2020. The effects of client status and the auditor's presentation of multiple estimation alternatives on client financial reporting aggressiveness. Behavioral Research In Accounting 32(2): 1-14.

Akinyele, K. O., V. Arnold and S. G. Sutton. 2020. Wording and saliency matter: The impact of incentive system and organization value statement on employees' performance. Behavioral Research In Accounting 32(1): 101-118.

Bobek, D. D., L. N. Feustel and S. D. Vandervelde. 2021. Do tax professionals act like auditors when evaluating tax related audit evidence? Behavioral Research In Accounting 33(1): 81-106.

Boritz, J. E., N. V. Kochetova, L. A. Robinson and C. Wong. 2020. Auditors' and specialist' views about the use of specialists during an audit. Behavioral Research In Accounting 32(2): 15-40.

Chen, W., N. Harding and W. He. 2021. Non-professional investors' judgments of the reliability of fair value estimates - The impact of investor mood. Behavioral Research In Accounting 33(1): 43-63.

Dennis, S. A., B. M. Goodson and C. A. Pearson. 2020. Online worker fraud and evolving threats to the integrity of Murk data: A discussion of virtual private servers and the limitations of IP-based screening procedures. Behavioral Research In Accounting 32(1): 119-134.

Donnelly, A. M., S. E. Kaplan and J. M. Vison. 2021. The impact of trait skepticism and ego depletion on auditor judgment. Behavioral Research In Accounting 33(1): 107-122.

Du, N., M. P. Mindak, R. Whittington and J. E. McEnroe. 2020. The effects of ambiguity on loss contingency evaluaion by auditors and investors. Behavioral Research In Accounting 32(1): 135-147.

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.

Friedrich, C. 2021. Private investigations and self-disclosure of suspected fraud: Experimental evidence on forensic accounting services. Behavioral Research In Accounting 33(1): 65-79.

Gendron, Y.,  A. Samsonova-Taddei and H. Guenin. 2021. Making sense of risk management as a (Dis)comfort-inducing practice. Behavioral Research In Accounting 33(1): 1-20.

Henry, E. and M. Peytcheva. 2020. Joint effects of boilerplate and text markup on the judgments of novice and experienced user of financial information. Behavioral Research In Accounting 32(1): 1-20.

Huang, L. and Z. Murad. 2020. Feedback spillover effect on competitiveness across unrelated tasks. Behavioral Research In Accounting 32(1): 69-85.

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.

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.

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.

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.

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.

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.

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.

Tan, H. and D. Mayorga. 2020. Investors' interpretations of imprecise standards and their perceptions of earnings management by reputable companies. Behavioral Research In Accounting 32(2): 103-122.

Veenstra, K. 2020. CEO implicit motives: Their impact on firm performance. Behavioral Research In Accounting 32(2): 57-89.