This paper examines the use of self‐review to debias recency. Recency is found in the
'going concern'judgments of staff auditors, but is successfully eliminated by the auditor's use …

This paper uses recent experimental studies of financial accounting to illustrate our view of
how such experiments can be conducted successfully. Rather than provide an exhaustive …

This paper investigates whether clear reporting of comprehensive income (CI) and its
components facilitates detection of earnings manage-ment by buy-side financial analysts …

Behavioral accounting research (BAR) is richer today, in the topics covered, the methods
used, and the range of sub-areas of accounting in which it is performed, than ever before …

1. Irtrodvctiorn In this paper we examine how investor reaction to m ings forecasts is a joint
function of the form of the fo range forecasts) and management's prior forecast accuracy …

In this study, we use experimental markets to assess the effect of the Security and Exchange
Commission's (SEC's) new independence rule on investors' perceptions of independence …

This paper proposes and tests a risk model that explains how investors perceive financial
risks. The model combines conventional decision‐theory variables—probabilities and …

We provide evidence that analysts' stock‐price judgments depend on (1) the method of
accounting for a business combination and (2) the number of years that have elapsed since …

In this paper, we draw on judgment and decision‐making research to examine the
behavioral implications of the SEC's Financial Reporting Release No. 48 on market risk …

Over the past decade, the accounting literature has embraced behavioral research from 2
different perspectives: one grounded in cognitive psychology, and another grounded in the …