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Keywords: mental accounting
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Journal Articles
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
The Accounting Review (2020) 95 (5): 299–319.
Published: 01 September 2020
... even more important in the current audit environment than in the past. I develop my predictions using mental accounting theory. Mental accounting predicts individuals' preferences for aggregated or disaggregated outcomes by demonstrating how aggregation and disaggregation result in different...