This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in sha** observed accounting …

This review analyzes the role of emotions in accounting research. Drawing on an analytical
framework that differentiates between joy-, fear-, anger-and sadness-based emotions, we …

We analyze a procedure common in empirical accounting and finance research where
researchers use ordinary least squares to decompose a dependent variable into its …

Psychology theory has been employed extensively in contingency-based management
accounting research, but there has been little consideration of how it could be utilised more …

I describe a brief summary of the development of databases used in accounting research
and discuss the research questions addressed in traditional databases and 'new'databases …

We examine whether CSR assurance increases investors' fundamental value estimates,
whether this effect depends on the type of assurance (reasonable versus limited), and …

We present new theory and experimental findings indicating that investors ascribe value to
firms that use higher financial reporting quality (FRQ), controlling for the influence of higher …

This paper begins with a description of the accounting research environment prior to, and
shortly following, the appearance of Abacus in 1965. During this period, the approach to …

Insights and technologies from neuroscience research can help accounting scholars more
deeply understand how decision-makers physically and cognitively process and react to …

In this paper, we examine the growing number of behavioral studies of how financial
reporting, auditing, and other corporate governance regulations affect earnings …