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Early Access

Research Article June 27 2025

The Effect of Sanction Target on Managers’ Compliance with Regulations

Kun Huo; Matthew Sooy; Sara Wick

Behavioral Research in Accounting (2025)

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Research Article June 13 2025

The Influence of Tax Professionals’ Attributions and Affective Reactions on Judgments and Recommendations

Mary E. Marshall; Douglas F. Prawitt; Brian C. Spilker

Behavioral Research in Accounting (2025)

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Research Article June 11 2025

Guardrails on the Creative Process: The Impact of Decision Rights and Incentives on Creativity

Alisa G. Brink; Erin M. Masters; Bernhard E. Reichert; J. Matthew Sarji

Behavioral Research in Accounting (2025)

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Research Article June 6 2025

The Effect of Organizational Culture and Reward Frequency on Performance Misreporting

Danya Mi; Guqiang Ni; Ke Xu

Behavioral Research in Accounting (2025)

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Research Article April 30 2025

More Effort or More Misreporting? The Effects of Charitable Prosocial versus Cash Incentives When Employees Make Joint Effort and Misreporting Decisions

Joseph A. Johnson; Khim Kelly; Yu Tian

Behavioral Research in Accounting (2025)

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Research Article April 11 2025

The Decision Usefulness of Current Expected Credit Losses: Users’ Views about the Current Expected Credit Losses Model

Jordan M. Bable; Christopher I. L. Wong; Michael J. Wynes

Behavioral Research in Accounting (2025)

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Research Article February 27 2025

Does Temporal Immediacy Impact Investors’ Judgments? It Depends on Communication Mode

Scott C. Jackson; Elaine Wang (Ying); M. David Piercey

Behavioral Research in Accounting (2025)

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Research Article February 20 2025

The Beauty of Auditor Selection: The Effects of Auditor Attractiveness and Auditee Goals on Procuring Governmental Audit Services

Marena M. Messina; Jennifer K. Schafer; Chad M. Stefaniak

Behavioral Research in Accounting (2025)

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Research Article February 12 2025

The Impact of Engagement Quality Review Practices on Concurring Partner Objectivity

Paul Black; Duane M. Brandon; Travis P. Holt; James H. Long; Jennifer M. Mueller-Phillips

Behavioral Research in Accounting (2025)

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Research Article January 16 2025

The Influence of Inspection Findings Emphasis on Auditor Mindsets and Judgments in Audits of Complex Estimates

Amy C. Tegeler

Behavioral Research in Accounting (2025)

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Research Article December 12 2024

How Index Fund Ownership and Earnings Guidance Frequency Influence Managerial Myopia

Brian T. Gale; Stephanie M. Grant; Brad G. Kamrath; Frank D. Hodge

Behavioral Research in Accounting (2024)

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Research Article November 20 2024

Corporate ESG Disclosures and Regulatory Mandates: The Role of Investors’ Perceptions of Greenwashing

Kirsten Fanning; Richard C. Hatfield; Chezham L. Sealy

Behavioral Research in Accounting (2024)

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Research Article October 18 2024

Navigating Coercive Control in Organizations: A Study on Employee Responses and Outcomes

Laurie L. Burney; Robin R. Radtke; Sally K. Widener

Behavioral Research in Accounting (2024)

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Research Article October 1 2024

The Effect of Nature of Critical Audit Matters and Outcome Indication on Investors’ Decisions

Clarence Goh; Peter Meyer; Sompong Pornupatham; Hun-Tong Tan; Thanyaluk Vichitsarawong

Behavioral Research in Accounting (2024)

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Research Article July 24 2024

Seeing the Trees: How a Concrete versus Abstract Mindset Improves Performance on Low-Level Assurance Tasks

David N. Herda; John R. Lauck

Behavioral Research in Accounting (2024)

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Research Article July 16 2024

The Ties That Bind: A Systematic Review of Behavioral Research on Social Bonds and Social Ties in Accounting

J. Owen Brown; Emily K. Deng

Behavioral Research in Accounting (2024)

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Research Article July 2 2024

The Impact of Audit Committee Strength on the Influence of Management Team Likeability

Anna M. Cianci; Stephen G. Kuselias; D. Jordan Lowe; George T. Tsakumis

Behavioral Research in Accounting (2024)

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Research Article May 25 2024

Overconfidence and Contract Framing

Michael Majerczyk; Joel Owens; Nathan Waddoups

Behavioral Research in Accounting (2024)

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