Perspectives on experimental research in managerial accounting
GB Sprinkle - Accounting, Organizations and Society, 2003 - Elsevier
In this paper, I discuss the importance of conducting experimental research in managerial
accounting and provide a framework for understanding and assessing the contributions of …
accounting and provide a framework for understanding and assessing the contributions of …
Behavioural research in logistics and supply chain management
T Tokar - The International Journal of Logistics Management, 2010 - emerald.com
Purpose–This paper aims to advocate and facilitate undertaking research focused on the
effects of human behaviour, judgment and decision making in logistics and supply chain …
effects of human behaviour, judgment and decision making in logistics and supply chain …
Online instrument delivery and participant recruitment services: Emerging opportunities for behavioral accounting research
Behavioral accounting researchers have historically been constrained in their ability to
reach externally valid research participants. The purpose of this paper is to familiarize …
reach externally valid research participants. The purpose of this paper is to familiarize …
The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research
SE Bonner, GB Sprinkle - Accounting, organizations and society, 2002 - Elsevier
The purpose of this paper is to review theories and evidence regarding the effects of
(performance-contingent) monetary incentives on individual effort and task performance. We …
(performance-contingent) monetary incentives on individual effort and task performance. We …
Auditor mindsets and audits of complex estimates
Auditors experience significant problems auditing complex accounting estimates, and this
increasingly puts financial reporting quality at risk. Based on analyses of the specific errors …
increasingly puts financial reporting quality at risk. Based on analyses of the specific errors …
Comprehensive income reporting and analysts' valuation judgments
DE Hirst, PE Hopkins - Journal of Accounting research, 1998 - JSTOR
This paper investigates whether clear reporting of comprehensive income (CI) and its
components facilitates detection of earnings manage-ment by buy-side financial analysts …
components facilitates detection of earnings manage-ment by buy-side financial analysts …
Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity
Recent research has shown that management control systems (MCS) can improve
performance in contexts characterized by high levels of task uncertainty. This seems to …
performance in contexts characterized by high levels of task uncertainty. This seems to …
The unintended effect of corporate social responsibility performance on investors' estimates of fundamental value
We provide theory and experimental evidence consistent with an unintended, causal
relation between Corporate Social Responsibility (CSR) performance and investors' …
relation between Corporate Social Responsibility (CSR) performance and investors' …
The effects of key audit matters on the auditor's report's communicative value: Experimental evidence from investment professionals and non-professional investors
A Köhler, N Ratzinger-Sakel, J Theis - Accounting in Europe, 2020 - Taylor & Francis
We investigate the effect of key audit matters (KAM) in the auditor's report as required by the
new ISA 701. We consider investment professionals and non-professional investors in our …
new ISA 701. We consider investment professionals and non-professional investors in our …
An examination of audit information technology use and perceived importance
D Janvrin, J Bierstaker, DJ Lowe - Accounting horizons, 2008 - publications.aaahq.org
Information technology (IT) use can directly impact audit judgment and ultimately audit
effectiveness and efficiency. Although IT has significantly changed the audit process, few …
effectiveness and efficiency. Although IT has significantly changed the audit process, few …