...; D91; G11; G41. temporal immediacy communication mode nonverbal behavior construal level theory BEHAVIORAL RESEARCH IN ACCOUNTING Vol. XX, No. XX MONTH YEAR pp. 1 24 American Accounting Association DOI: 10.2308/BRIA-2023-017 Does Temporal Immediacy Impact Investors Judgments? It Depends...

.... auditor judgment professional skepticism mindsets construal level theory BEHAVIORAL RESEARCH IN ACCOUNTING Vol. XX, No. XX MONTH YEAR pp. 1 18 American Accounting Association DOI: 10.2308/BRIA-2024-008 Seeing the Trees: How a Concrete versus Abstract Mindset Improves Performance on Low-Level...

... with construal level theory (CLT) and are corroborated in a second experiment where we find that greater geographic distance reduces managers' focus on the means of earnings management, thereby reducing concerns about the method. Data Availability: Available upon request from the authors. Companies...

...Martin M. Weisner ABSTRACT This study reviews extant literature on construal level theory (CLT) of psychological distance ( Liberman and Trope 1998 ; Trope and Liberman 2003 ). According to CLT, the concept of psychological distance constitutes a common meaning shared by four interrelated...