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Keywords: mental accounting
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Journal Articles
Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2022) 97 (7): 269–293.
Published: 01 November 2022
... value of evidence. This finding follows from mental accounting and information choice theories that, in combination, predict that choosing to undertake effortful investigation can magnify aversion to costly adjustments. In our first experiment, effort choice reduces adjustments only when the same...
Journal Articles
Reducing Underreporting by Aggregating Budgeted Time
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2020) 95 (5): 299–319.
Published: 01 September 2020
... by providing auditors with an aggregated budget (i.e., one that indicates time budgeted in total) as opposed to a more disaggregated budget (i.e., one that indicates time budgeted for each individual task). Mental accounting suggests that when individuals experience multiple separate losses, they feel...