The first article in this volume, Chua (2019), was invited by the senior editor to be a reflection on how the research climate has changed (or not) since Behavioral Research in Accounting (BRIA) first went to press in 1989. A significant influence in the founding of BRIA was Chua (1986), the first, and until recently, the only article published in The Accounting Review that posited a wider view of the field of accounting beyond financial economics and psychology-based research. In the late 1980s geography was still a major factor in research publications, and while Accounting, Organizations and Society was a highly successful journal based in the United Kingdom, behavioral accounting researchers felt it was important to have a similar journal based in North America. Thus, BRIA was born!
Indeed, in the late 1980s psychology-based accounting research was narrowly confined to the field of auditing, with the...
