ABSTRACT: We propose and test a model that links the antecedents of consultation between auditors and forensic specialists to the work performed and the overall effectiveness of the consultation. T...
{"title":"Field Evidence about Auditors' Experiences in Consulting with Forensic Specialists","authors":"S. Asare, A. Wright","doi":"10.2308/BRIA-51787","DOIUrl":"https://doi.org/10.2308/BRIA-51787","url":null,"abstract":"ABSTRACT: We propose and test a model that links the antecedents of consultation between auditors and forensic specialists to the work performed and the overall effectiveness of the consultation. T...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"30 1","pages":"1-25"},"PeriodicalIF":2.1,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/BRIA-51787","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49015352","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 examines the effect of auditor task difficulty on jurors' overall assessment of audit quality following an alleged audit failure (i.e., a restatement) given audit quality indica...
{"title":"The Impact of Auditor Task Difficulty and Audit Quality Indicators on Jurors' Assessments of Audit Quality","authors":"A. Wright, Yi-Jing Wu","doi":"10.2308/BRIA-52081","DOIUrl":"https://doi.org/10.2308/BRIA-52081","url":null,"abstract":"ABSTRACT This study examines the effect of auditor task difficulty on jurors' overall assessment of audit quality following an alleged audit failure (i.e., a restatement) given audit quality indica...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"30 1","pages":"109-125"},"PeriodicalIF":2.1,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43188748","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}
Jonathan H. Grenier, Andrew Reffett, Chad A. Simon, Rick C. Warne
ABSTRACT: This paper provides methodological guidance to individuals interested in audit-related, juror judgment and decision-making (JDM) research. Specifically, we discuss key issues surrounding experimental design including participant selection, case selection and design, and identifying important independent, process, and dependent variables—discussions often omitted from published research in this area. We also address several issues encountered during the review process and through discussions with or presentations by other scholars. Overall, this paper is aimed at (1) increasing scholars', particularly newer scholars', awareness of the different design options that are available when planning juror JDM studies; (2) enhancing scholars' understanding of the costs and benefits of those options; and (3) helping scholars better foresee how different design choices ultimately will impact the inferences that can be drawn from their studies. Thus, this paper provides an easily accessible resource to help ...
{"title":"Researching Juror Judgment and Decision Making in Cases of Alleged Auditor Negligence: A Toolkit for New Scholars","authors":"Jonathan H. Grenier, Andrew Reffett, Chad A. Simon, Rick C. Warne","doi":"10.2308/BRIA-51878","DOIUrl":"https://doi.org/10.2308/BRIA-51878","url":null,"abstract":"ABSTRACT: This paper provides methodological guidance to individuals interested in audit-related, juror judgment and decision-making (JDM) research. Specifically, we discuss key issues surrounding experimental design including participant selection, case selection and design, and identifying important independent, process, and dependent variables—discussions often omitted from published research in this area. We also address several issues encountered during the review process and through discussions with or presentations by other scholars. Overall, this paper is aimed at (1) increasing scholars', particularly newer scholars', awareness of the different design options that are available when planning juror JDM studies; (2) enhancing scholars' understanding of the costs and benefits of those options; and (3) helping scholars better foresee how different design choices ultimately will impact the inferences that can be drawn from their studies. Thus, this paper provides an easily accessible resource to help ...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"30 1","pages":"99-110"},"PeriodicalIF":2.1,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44382022","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 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":"30 1","pages":"95-108"},"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":"30 1","pages":"77-94"},"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":"30 1","pages":"23-36"},"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":"2 1","pages":"1-3"},"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":"1 1","pages":""},"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":"29 1","pages":"1-9"},"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":"29 1","pages":"51-71"},"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}
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