Behavioral economics of accounting: A review of archival research on individual decision makers

M Hanlon, K Yeung, L Zuo - Contemporary Accounting …, 2022 - Wiley Online Library
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 …

On doing relevant and rigorous experiments: Review and recommendations

S Lonati, BF Quiroga, C Zehnder, J Antonakis - Journal of Operations …, 2018 - Elsevier
Although experiments are the gold standard for establishing causality, several threats can
undermine the internal validity of experimental findings. In this article, we first discuss these …

Expectations of reward and efficacy guide cognitive control allocation

R Frömer, H Lin, CK Dean Wolf, M Inzlicht… - Nature …, 2021 - nature.com
The amount of mental effort we invest in a task is influenced by the reward we can expect if
we perform that task well. However, some of the rewards that have the greatest potential for …

Mental labour

W Kool, M Botvinick - Nature human behaviour, 2018 - nature.com
Mental effort is an elementary notion in our folk psychology and a familiar fixture in everyday
introspective experience. However, as an object of scientific study, mental effort has …

Motivation and cognitive control: from behavior to neural mechanism

M Botvinick, T Braver - Annual review of psychology, 2015 - annualreviews.org
Research on cognitive control and executive function has long recognized the relevance of
motivational factors. Recently, however, the topic has come increasingly to center stage, with …

Cognitive effort: A neuroeconomic approach

A Westbrook, TS Braver - Cognitive, Affective, & Behavioral Neuroscience, 2015 - Springer
Cognitive effort has been implicated in numerous theories regarding normal and aberrant
behavior and the physiological response to engagement with demanding tasks. Yet, despite …

Experimental methods: Eliciting beliefs

G Charness, U Gneezy, V Rasocha - Journal of Economic Behavior & …, 2021 - Elsevier
Expectations are a critical factor in determining actions in a great variety of economic
interactions. Hence, being able to measure beliefs is important in many economic …

National parochialism is ubiquitous across 42 nations around the world

A Romano, M Sutter, JH Liu, T Yamagishi… - Nature …, 2021 - nature.com
Cooperation within and across borders is of paramount importance for the provision of
public goods. Parochialism–the tendency to cooperate more with ingroup than outgroup …

Fostering patience in the classroom: Results from randomized educational intervention

S Alan, S Ertac - Journal of Political Economy, 2018 - journals.uchicago.edu
We evaluate the impact of a randomized educational intervention on children's intertemporal
choices. The intervention aims to improve the ability to imagine future selves and …

Decision making and the avoidance of cognitive demand.

W Kool, JT McGuire, ZB Rosen… - Journal of experimental …, 2010 - psycnet.apa.org
Behavioral and economic theories have long maintained that actions are chosen so as to
minimize demands for exertion or work, a principle sometimes referred to as the law of less …