Behavioral accounting researchers have historically been constrained in their ability to
reach externally valid research participants. The purpose of this paper is to familiarize …

Recent financial fraud legislation such as the Dodd–Frank Act and the Sarbanes–Oxley Act
(US House of Representatives, Dodd-Frank Wall Street Reform and Consumer Protection …

Firms have the incentive to aggregate multiple pieces of good and bad news together in a
consistent direction (ie, all positive news or all negative news) and disclose it either …

Anecdotal evidence from practice suggests clients can influence auditor judgment using
ingratiation, a strategic influence tactic through which the ingratiator attempts to induce …

Businesses continually invest in new information technologies (IT) for improved reporting.
EXtensible Business Reporting Language (XBRL) is an example of IT that allows financial …

Purpose–The specific purpose of this study is to understand how firm size and public/private
affiliation (employment status) affect voluntary disclosure decisions concerning quantitatively …

This article examines perceptions of tax partners and non-partner tax practitioners regarding
their CPA firms' ethical environment, as well as experiences with ethical dilemmas. Prior …

In this study, we develop reliable scales for measuring taxpayers' social norms toward tax
compliance and explore the effect of social desirability bias and several methodological …

As management increasingly manages earnings through real activities manipulation (RAM),
RAM detection has become an important issue. This study investigates the role of reporting …

Subjective performance evaluation systems often prescribe for evaluators to use multiple
measures to assess overall subordinate performance. Firms can choose to explicitly provide …