This paper provides a summary graphic representation (maps) of the theory-consistent
evidence about the causes and effects of management accounting, as presented in 275 …

In this paper, I develop a model that describes auditor and fraud risk factor characteristics
that I expect to affect auditor performance in fraud-related planning tasks (ie, fraud …

In this paper we outline a distinctive practice theory approach to considering the role of
management accounting in the constitution of organizations. Building on [Schatzki, TR …

This paper investigates how the organization and presentation of performance measures
affect how evaluators weight financial and non-financial measures when evaluating …

The balanced scorecard is one of the major developments in management accounting in the
past decade (Ittner and Larcker 2001). Lipe and Salterio (2000) find that managers ignore …

The goal of this study is to advance understanding of factors that may enhance or hinder
knowledge sharing in public accounting firms and, in the end, provide practical …

We examine how fair‐value‐income measurement affects commercial bank equity analysts'
risk and value judgments. Normatively, holding information and other underlying economics …

Many companies today utilize interactive data visualization to present accounting
information to external users on their investor relations websites and to internal users in …

As part of the celebration of the fiftieth anniversary of AFAANZ, we consider the breadth of
judgment and decision‐making (JDM) experimental research in accounting over that 50 …

Most studies on cost-based decision-making examine the profit impact of cost reports that
rely on different methods to allocate costs. In practice, firms' cost reports often employ the …