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 …

This paper reports the results of a content analysis of comment letters submitted to the
Financial Accounting Standards Board in response to the Board's Comprehensive Income …

We provide theory and experimental evidence consistent with an unintended, causal
relation between Corporate Social Responsibility (CSR) performance and investors' …

We investigate a key assumption underlying much of the experimental research in financial
accounting that graduate business students are a good proxy for nonprofessional investors …

Prior research indicates that greater transparency in reporting formats facilitates the
detection of earnings management. The current study hypothesizes and demonstrates that …

Reliability is an essential characteristic for accounting information to be useful for decision
making. Reliability represents the extent to which the information is unbiased, free from …

This commentary addresses challenges faced by standard-setters, preparers, users, and
auditors pertaining to high-uncertainty fair value estimates. We briefly describe the financial …

A key objective of regulators and standard-setters is to provide useful information to
investors so that they can make informed investment decisions (Financial Accounting …

Financial recording is still difficult due to the limited knowledge of farmers, whereas financial
recordings are crucial for producing important reports for business development. This study …

We examine the determinants of managers' use of discretion over employee stock option
(ESO) valuation‐model inputs that determine ESO fair values. We also explore the …