All Stories

  1. Theory Testing and Process Evidence in Accounting Experiments
  2. Do features that associate managers with a message magnify investors’ reactions to narrative disclosures?
  3. PCAOB guidance and audits of fair values for Level 2 investments
  4. Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice
  5. Earnings presentation effects on manager reporting choices and investor decisions
  6. Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement
  7. Self-Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts
  8. Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice*
  9. Experimental research in financial accounting
  10. Underreactions, overreactions and moderated confidence
  11. Confidence and the welfare of less-informed investors
  12. Analysts' Reactions to Warnings of Negative Earnings Surprises
  13. Tacit Managerial versus Technical Knowledge As Determinants of Audit Expertise in the Field
  14. Market Reactions to Differentially Available Information in the Laboratory
  15. Modeling the determinants of audit expertise
  16. The review process as a control for differential recall of evidence in auditor judgments
  17. Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment
  18. Incentives, Effort, and the Cognitive Processes Involved in Accounting-Related Judgments
  19. Experience and the Ability to Explain Audit Findings
  20. Member variation, recognition of expertise, and group performance.
  21. Expertise and Auditors' Judgments of conjunctive Events
  22. Availability and the Generation of Hypotheses in Analytical Review
  23. Human information processing research in accounting: The state of the art in 1982
  24. Using the FASB's Qualitative Characteristics in Accounting Policy Choices
  25. Bankers' and Auditors' Perceptions of the Message Communicated by the Audit Report
  26. The Impact of Uncertainty Reporting on the Loan Decision
  27. Performance of a composite as a function of the number of judges
  28. Human information processing research in accounting: The state of the art
  29. Behavioral Models of Risk Taking in Business Decisions: A Survey and Evaluation
  30. Man versus model of man: some conflicting evidence
  31. Man versus model of man: the need for a nonlinear model
  32. Accounting Ratios and the Prediction of Failure: Some Behavioral Evidence
  33. Auditor Adjustment Decisions and Assessments of Management Bias for Estimates Related to Investments
  34. Do Features that Associate Managers with a Message Magnify Investors' Reactions to Narrative Disclosures?
  35. Experimental Research in Financial Accounting
  36. Guidance Frequency and Guidance Properties: The Effect of Reputation-Building and Learning-by-Doing
  37. Practice Makes Perfect: Do Firms and Markets Learn from Past Earnings Guidance Behavior?
  38. The role of knowledge and memory in audit judgment