ABSTRACT The objectives of this study are to (1) propose a new budgetary control mechanism, previously not investigated in academia, i.e., an undisclosed time budget (UTB) and (2) test whether an U...
{"title":"Using Undisclosed Time Budgets to Reduce the Magnitude of Auditors' Underreporting of Chargeable Time","authors":"J. Weber, Chad M. Stefaniak","doi":"10.2308/BRIA-52101","DOIUrl":"https://doi.org/10.2308/BRIA-52101","url":null,"abstract":"ABSTRACT The objectives of this study are to (1) propose a new budgetary control mechanism, previously not investigated in academia, i.e., an undisclosed time budget (UTB) and (2) test whether an U...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68969339","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT We investigate the effect of regulatory requirements on impairment decisions and managers' search for and evaluation of impairment information. We manipulate reversibility of impairment lo...
{"title":"Information Processing Biases in Impairment Decisions: Effect of Reversibility of Impairment Losses and Disclosure Transparency","authors":"H. Tan, K. Trotman","doi":"10.2308/BRIA-52042","DOIUrl":"https://doi.org/10.2308/BRIA-52042","url":null,"abstract":"ABSTRACT We investigate the effect of regulatory requirements on impairment decisions and managers' search for and evaluation of impairment information. We manipulate reversibility of impairment lo...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47388395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Alisa G. Brink, Andrea Gouldman, Lisa M. Victoravich
ABSTRACT This study uses an experiment to investigate how an organization's risk appetite statement (conservative versus aggressive) and source of social pressure (conformity pressure from a peer versus obedience pressure from a superior) combine to influence management accountants' aggressive financial reporting behavior. Specifically, we focus on whether social pressure arising from a superior relative to pressure from a peer may undermine a conservative risk appetite. We find that management accountants' aggressive financial reporting judgments are more responsive to obedience pressure relative to conformity pressure in the presence of a conservative risk appetite, which suggests that pressure from a superior may reduce the effectiveness of a conservative risk appetite. Our study contributes to understanding how factors at the individual, social, and organizational level combine to influence management accountants' aggressive financial reporting behavior. Data Availability: The data used in this study ...
{"title":"The Effects of Organizational Risk Appetite and Social Pressure on Aggressive Financial Reporting Behavior","authors":"Alisa G. Brink, Andrea Gouldman, Lisa M. Victoravich","doi":"10.2308/BRIA-51987","DOIUrl":"https://doi.org/10.2308/BRIA-51987","url":null,"abstract":"ABSTRACT This study uses an experiment to investigate how an organization's risk appetite statement (conservative versus aggressive) and source of social pressure (conformity pressure from a peer versus obedience pressure from a superior) combine to influence management accountants' aggressive financial reporting behavior. Specifically, we focus on whether social pressure arising from a superior relative to pressure from a peer may undermine a conservative risk appetite. We find that management accountants' aggressive financial reporting judgments are more responsive to obedience pressure relative to conformity pressure in the presence of a conservative risk appetite, which suggests that pressure from a superior may reduce the effectiveness of a conservative risk appetite. Our study contributes to understanding how factors at the individual, social, and organizational level combine to influence management accountants' aggressive financial reporting behavior. Data Availability: The data used in this study ...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68969267","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Annual Editor Report","authors":"C. Bailey","doi":"10.2308/JFAR-10601","DOIUrl":"https://doi.org/10.2308/JFAR-10601","url":null,"abstract":"","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/JFAR-10601","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68989655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Annual Editor Report","authors":"Steve Salterio","doi":"10.2308/BRIA-10669","DOIUrl":"https://doi.org/10.2308/BRIA-10669","url":null,"abstract":"","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/BRIA-10669","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47790453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
S. Bhattacharjee, Mario J. Maletta, Kimberly K. Moreno
ABSTRACT: This study replicates Bhattacharjee, Maletta, and Moreno (2007), who find that audit preparers are susceptible to contrast effects in a multi-client environment. We demonstrate that auditors in the role of reviewers are also susceptible to contrast effects from a prior client. Audit reviewers' assessments of internal audit quality of a current client were significantly affected by the quality of the internal audit group of a client they previously reviewed. Specifically, when auditors first reviewed a client with a weak internal audit group they assessed the subsequent moderate internal audit group as being of higher quality than when they first reviewed a prior client with a strong internal audit group or did not review a prior client. Reviewers' documentation of evidence was also influenced by comparative information from the prior client. These results corroborate the key findings of Bhattacharjee et al. (2007) and confirm audit reviewers' susceptibility to contrast effects.
{"title":"Audit Reviewers' Judgments in Multiple Client Audit Environments","authors":"S. Bhattacharjee, Mario J. Maletta, Kimberly K. Moreno","doi":"10.2308/BRIA-51788","DOIUrl":"https://doi.org/10.2308/BRIA-51788","url":null,"abstract":"ABSTRACT: This study replicates Bhattacharjee, Maletta, and Moreno (2007), who find that audit preparers are susceptible to contrast effects in a multi-client environment. We demonstrate that auditors in the role of reviewers are also susceptible to contrast effects from a prior client. Audit reviewers' assessments of internal audit quality of a current client were significantly affected by the quality of the internal audit group of a client they previously reviewed. Specifically, when auditors first reviewed a client with a weak internal audit group they assessed the subsequent moderate internal audit group as being of higher quality than when they first reviewed a prior client with a strong internal audit group or did not review a prior client. Reviewers' documentation of evidence was also influenced by comparative information from the prior client. These results corroborate the key findings of Bhattacharjee et al. (2007) and confirm audit reviewers' susceptibility to contrast effects.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2017-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46657441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT: This study advances several propositions about the effects of time pressure on individuals' belief revisions within a pressure-arousal-effort-performance framework. There is a significant...
{"title":"The Effects of Time Pressure on Belief Revision in Accounting: A Review of Relevant Literature within a Pressure-Arousal-Effort-Performance Framework","authors":"Christian Pietsch, William F. Messier","doi":"10.2308/BRIA-51756","DOIUrl":"https://doi.org/10.2308/BRIA-51756","url":null,"abstract":"ABSTRACT: This study advances several propositions about the effects of time pressure on individuals' belief revisions within a pressure-arousal-effort-performance framework. There is a significant...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45526419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT: The effectiveness of the whistleblower as a control against misconduct and fraud is dependent on the willingness of the employee to report wrongdoings to the appropriate party. However, there is concern that a perceived threat of retaliation negatively affects one's attitude toward whistleblowing. The objective of this study is to examine whether the employee, even under threat of retaliation, can be persuaded to change his or her attitude toward blowing the whistle. The Elaboration Likelihood Model is used as the theoretical lens to investigate whether attitude change toward whistleblowing can occur and how perceived threat of retaliation impacts the persuasion process. This experimental study provides evidence that persuasive messages can change employee attitude toward whistleblowing but this change is most pronounced when persuasive messages are presented to employees who perceive a high threat of retaliation and are familiar with misconduct within the organization.
{"title":"Blowing the Whistle: Individual Persuasion under Perceived Threat of Retaliation","authors":"R. Young","doi":"10.2308/BRIA-51729","DOIUrl":"https://doi.org/10.2308/BRIA-51729","url":null,"abstract":"ABSTRACT: The effectiveness of the whistleblower as a control against misconduct and fraud is dependent on the willingness of the employee to report wrongdoings to the appropriate party. However, there is concern that a perceived threat of retaliation negatively affects one's attitude toward whistleblowing. The objective of this study is to examine whether the employee, even under threat of retaliation, can be persuaded to change his or her attitude toward blowing the whistle. The Elaboration Likelihood Model is used as the theoretical lens to investigate whether attitude change toward whistleblowing can occur and how perceived threat of retaliation impacts the persuasion process. This experimental study provides evidence that persuasive messages can change employee attitude toward whistleblowing but this change is most pronounced when persuasive messages are presented to employees who perceive a high threat of retaliation and are familiar with misconduct within the organization.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46131022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Brian T Hogan, G. Krishnamoorthy, James J. Maroney
ABSTRACT: Reacting to the criticism that companies routinely mislead investors by emphasizing non-GAAP or pro forma numbers, the SEC promulgated Regulation G in 2003, which requires firms to provide a reconciliation of the pro forma and GAAP numbers. In this study, we conduct an experiment to examine how investors' GAAP and non-GAAP earnings performance assessments affect their financial evaluations and investment decisions based on the presentation format of the reconciliation (presenting a full non-GAAP income statement, referred to as the full NGIS format, versus presenting only the items that caused the difference between GAAP and non-GAAP measures, referred to as the summary NGIS format). We find that even though a summary NGIS format for the reconciliation of pro forma earnings does not increase the perceived non-GAAP earnings performance, it does increase the weight given to non-GAAP earnings performance when making investment-related judgments and decisions, relative to a full NGIS format. These f...
{"title":"Pro Forma Earnings Presentation Effects and Investment Decisions","authors":"Brian T Hogan, G. Krishnamoorthy, James J. Maroney","doi":"10.2308/BRIA-51775","DOIUrl":"https://doi.org/10.2308/BRIA-51775","url":null,"abstract":"ABSTRACT: Reacting to the criticism that companies routinely mislead investors by emphasizing non-GAAP or pro forma numbers, the SEC promulgated Regulation G in 2003, which requires firms to provide a reconciliation of the pro forma and GAAP numbers. In this study, we conduct an experiment to examine how investors' GAAP and non-GAAP earnings performance assessments affect their financial evaluations and investment decisions based on the presentation format of the reconciliation (presenting a full non-GAAP income statement, referred to as the full NGIS format, versus presenting only the items that caused the difference between GAAP and non-GAAP measures, referred to as the summary NGIS format). We find that even though a summary NGIS format for the reconciliation of pro forma earnings does not increase the perceived non-GAAP earnings performance, it does increase the weight given to non-GAAP earnings performance when making investment-related judgments and decisions, relative to a full NGIS format. These f...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43820409","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Stephen J. Perreault, J. Wainberg, Benjamin L. Luippold
ABSTRACT: An important aspect of an organization's tone at the top is its practices for correcting the behavior of employees who deviate from set corporate policies and procedures (COSO 2013). Coll...
{"title":"The Impact of Client Error-Management Climate and the Nature of the Auditor-Client Relationship on External Auditor Reporting Decisions","authors":"Stephen J. Perreault, J. Wainberg, Benjamin L. Luippold","doi":"10.2308/BRIA-51770","DOIUrl":"https://doi.org/10.2308/BRIA-51770","url":null,"abstract":"ABSTRACT: An important aspect of an organization's tone at the top is its practices for correcting the behavior of employees who deviate from set corporate policies and procedures (COSO 2013). Coll...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2017-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47582352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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