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1-2 of 2
Keywords: attribution theory
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting 1–19.
Published: 20 November 2024
... 2024 15 10 2024 2024 investor judgment greenwashing attribution theory ESG regulation ESG goals BEHAVIORAL RESEARCH IN ACCOUNTING Vol. XX, No. XX MONTH YEAR pp. 1 19 American Accounting Association DOI: 10.2308/BRIA-2023-050 Corporate ESG Disclosures and Regulatory Mandates...
Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2014) 26 (2): 35–50.
Published: 01 November 2014
... in mitigating unfavorable investor attributions of auditor performance. Attribution theory indicates that people assess the extent to which the person (the auditor) rather than the external circumstances is responsible for some event by considering how comparable persons would have acted under the circumstances...
