Behavior Research in Accounting http://scitation.aip.org/ Behavior Research in Accounting Negotiating a Fair Value under Accounting Uncertainty: A Laboratory Experiment http://link.aip.org/link/?BRI/22/109/1&agg=rss Karl J. Wang<br/> ABSTRACT: Using two free-communication bargaining games, this study examines bargaining behavior in a setting analogous to one in which a manager and a verifier negotiate a fair value for an asset over a range of possible values. In the renewable-contract game, the manager and the verifier are allow ... [Behavioral Research In Accounting 22, 109 (2010)] published Tue Jan 26, 2010. When Do Opportunity Costs Count? The Impact of Vagueness, Project Completion Stage, and Management Accounting Experience http://link.aip.org/link/?BRI/22/85/1&agg=rss Lisa Marie Victoravich<br/> ABSTRACT: Management accountants have recently migrated toward a business partner role, and as a result they often assist management with the decision-making process. Thus, it is imperative that they excel at identification of relevant information such as opportunity costs. This study experimentally ... [Behavioral Research In Accounting 22, 85 (2010)] published Tue Jan 26, 2010. The Effects of Aggregation and Timing on Budgeting: An Experiment http://link.aip.org/link/?BRI/22/67/1&agg=rss Anthony D. Nikias, Steven T. Schwartz, Eric E. Spires, Jim R. Wollscheid, and Richard A. Young<br/> ABSTRACT: We conduct an experiment to study the behavioral effect of aggregation and timing on budgetary reports. Subordinates submit budgets to superiors regarding two projects in a face-to-face setting. There are three treatments: (1) AGG, wherein subordinates privately observe each project's cost ... [Behavioral Research In Accounting 22, 67 (2010)] published Tue Jan 26, 2010. The Effects of Incentives on Information Exchange and Decision Quality in Groups http://link.aip.org/link/?BRI/22/43/1&agg=rss Khim Kelly<br/> ABSTRACT: This study uses an experiment to examine the effects of different compensation contracts (flat wage, group incentive, and noncompetitive individual incentive) on decision quality when information is distributed among different individuals. The results indicate that information exchange and ... [Behavioral Research In Accounting 22, 43 (2010)] published Tue Jan 26, 2010. Healthy Lifestyle as a Coping Mechanism for Role Stress in Public Accounting http://link.aip.org/link/?BRI/22/21/1&agg=rss Ambrose Jones, III, Carolyn Strand Norman, and Benson Wier<br/> ABSTRACT: In this study, we examine the effects of healthy lifestyle for professionals in public accounting as a coping mechanism for role stress and resultant job outcomes. Prior research indicates that professionals in public accounting endure considerable stress, particularly during busy season, ... [Behavioral Research In Accounting 22, 21 (2010)] published Tue Jan 26, 2010. The Effect of Governance on Credit Decisions and Perceptions of Reporting Reliability http://link.aip.org/link/?BRI/22/1/1&agg=rss Lori Holder-Webb and Divesh S. Sharma<br/> ABSTRACT: We conduct an experiment to examine how lending decisions are affected by lender perceptions of reporting and governance quality. We perform a set of experiments to determine whether lenders are sensitive to the quality of governance as measured by board composition along multiple dimensio ... [Behavioral Research In Accounting 22, 1 (2010)] published Tue Jan 26, 2010. The Influence of Roles, Advocacy, and Adaptation to the Accounting Decision Environment http://link.aip.org/link/?BRI/21/91/1&agg=rss Robert Pinsker, Robin Pennington, and Jennifer Kahle Schafer<br/> ABSTRACT: Decision makers often adapt strategies to specific task and context variables by balancing the need to make good decisions with the need to minimize cognitive effort. However, decision makers must have the requisite knowledge, based on training, to choose the most appropriate strategy. We ... [Behavioral Research In Accounting 21, 91 (2009)] published Tue Jul 14, 2009. Differences in Industry Specialist Knowledge and Business Risk Identification and Evaluation http://link.aip.org/link/?BRI/21/73/1&agg=rss Robyn Moroney and Roger Simnett<br/> ABSTRACT: This paper argues that opportunities for auditors to gain industry-specific knowledge differ across industry settings. This knowledge is of particular benefit when identifying business risks, information sources, evidence-gathering processes and accounts and related assertions. Two groups ... [Behavioral Research In Accounting 21, 73 (2009)] published Tue Jul 14, 2009. The Influence of Incentive Structure on Group Performance in Assembly Lines and Teams http://link.aip.org/link/?BRI/21/57/1&agg=rss Theresa Libby and Linda Thorne<br/> ABSTRACT: Modern manufacturing settings increasingly rely upon workgroups; however, evidence concerning the best fit among incentive structure, production environment, and group performance has been mixed. Young et al. (1993) examine the effect of group incentives on group performance in cooperative ... [Behavioral Research In Accounting 21, 57 (2009)] published Tue Jul 14, 2009. The Judgmental Effects of Management Communications and a Fifth Balanced Scorecard Category on Performance Evaluation http://link.aip.org/link/?BRI/21/37/1&agg=rss Steven E. Kaplan and Priscilla S. Wisner<br/> ABSTRACT: This study extends prior balanced scorecard (BSC) research by examining management's choice of whether to include four or five BSC categories when a specific nontraditional strategic objective is present. The results of the study show that when management communications about a specific no ... [Behavioral Research In Accounting 21, 37 (2009)] published Tue Jul 14, 2009. Management Forecast Characteristics: Effects on Venture Capital Investment Screening Judgments http://link.aip.org/link/?BRI/21/13/1&agg=rss Damon M. Fleming<br/> ABSTRACT: This study examines the effects of the quantification and precision of forecast disclosures in new venture proposals on 62 experienced venture capitalists' initial investment screening judgments. It was predicted that including quantitative estimates for key components of earnings forecast ... [Behavioral Research In Accounting 21, 13 (2009)] published Tue Jul 14, 2009. What a Long, Interesting Trip it's Been through the Behavioral Accounting Literature: A Personal Perspective http://link.aip.org/link/?BRI/21/113/1&agg=rss Michael D. Shields<br/> Abstract not available. [Behavioral Research In Accounting 21, 113 (2009)] published Tue Jul 14, 2009. A Test of the Selection-Socialization Theory in Moral Reasoning of CPAs in Industry Practice http://link.aip.org/link/?BRI/21/1/1&agg=rss Mohammad J. Abdolmohammadi and Donald L. Ariail<br/> ABSTRACT: This paper investigates the Selection-Socialization Theory (SST) and its related Inverted-U Phenomenon (IUP) in the moral reasoning of Certified Public Accountants (CPAs) in industry and public practice. This is an extension of the literature that has primarily focused on CPAs in public pr ... [Behavioral Research In Accounting 21, 1 (2009)] published Tue Jul 14, 2009. Editorial Policy and Style Information http://link.aip.org/link/?BRI/21/xi/1&agg=rss <br/> Abstract not available. [Behavioral Research In Accounting 21, xi (2009)] published Thu Mar 26, 2009. Additional Journal Content http://link.aip.org/link/?BRI/21/i/1&agg=rss <br/> Abstract not available. [Behavioral Research In Accounting 21, i (2009)] published Thu Mar 26, 2009. Examining the Human Cost of Multiple Role Expectations http://link.aip.org/link/?BRI/21/59/1&agg=rss David Marginson and Binh Bui<br/> ABSTRACT: We examine the potential human cost of multiple role expectations. Based on a survey of middle-level managers, and drawing on role theory to develop testable hypotheses, we show that expecting innovation and empowerment alongside budget-goal attainment may increase levels of role conflict, ... [Behavioral Research In Accounting 21, 59 (2009)] published Thu Mar 26, 2009. The Effects of Cognitive Style and Feedback Type on Performance in an Internal Control Task http://link.aip.org/link/?BRI/21/37/1&agg=rss Stephanie Bryant, Uday Murthy, and Patrick Wheeler<br/> ABSTRACT: To facilitate the task of evaluating the internal control environment, auditors typically use internal control questionnaires (ICQ) to identify and document audit information. One drawback of structured ICQs is that beginning auditors charged with their completion could use them mechanisti ... [Behavioral Research In Accounting 21, 37 (2009)] published Thu Mar 26, 2009. Ability and Performance on Ill-Structured Problems: The Substitution Effect of Inductive Reasoning Ability http://link.aip.org/link/?BRI/21/19/1&agg=rss Wray E. Bradley<br/> ABSTRACT: Some cognitive abilities may act as partial substitutes for experience. These abilities have the potential to enhance the performance of inexperienced professionals by helping them synthesize and make better use of limited domain or task-specific experience. This study investigates the sub ... [Behavioral Research In Accounting 21, 19 (2009)] published Thu Mar 26, 2009. The Effect of Documentation Structure and Task-Specific Experience on Auditors' Ability to Identify Control Weaknesses http://link.aip.org/link/?BRI/21/1/1&agg=rss Christopher P. Agoglia, Cathy Beaudoin, and George T. Tsakumis<br/> ABSTRACT: Our study matches workpaper preparers with reviewers to investigate whether task-specific experience moderates the effect of fraud assessment documentation structure on the audit review team's ability to identify control weaknesses. Consistent with expectations, we find that preparers usin ... [Behavioral Research In Accounting 21, 1 (2009)] published Thu Mar 26, 2009. Editorial Policy and Style Information http://link.aip.org/link/?BRI/20/x/1&agg=rss <br/> Abstract not available. [Behavioral Research In Accounting 20, x (2008)] published Tue Oct 21, 2008. Additional Journal Content http://link.aip.org/link/?BRI/20/i/1&agg=rss <br/> Abstract not available. [Behavioral Research In Accounting 20, i (2008)] published Tue Oct 21, 2008.