公司监管中的人为偏见:来自违反工作场所安全的证据

IF 4.8 3区管理学 Q1 BUSINESS, FINANCE Review of Accounting Studies Pub Date : 2023-11-03 DOI:10.1007/s11142-023-09807-3

Jonas Heese, Gerardo Pérez-Cavazos, Andreya Pérez-Silva

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Human bias in the oversight of firms: evidence from workplace safety violations

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Review of Accounting Studies BUSINESS, FINANCE-

CiteScore

7.90

自引率

7.10%

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期刊介绍： Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work. The journal is committed to the principle that distinctive scholarship is rigorous. While the editors encourage all forms of research, it must contribute to the discipline of accounting. The Review of Accounting Studies is committed to prompt turnaround on the manuscripts it receives. For the majority of manuscripts the journal will make an accept-reject decision on the first round. Authors will be provided the opportunity to revise accepted manuscripts in response to reviewer and editor comments; however, discretion over such manuscripts resides principally with the authors. An editorial revise and resubmit decision is reserved for new submissions which are not acceptable in their current version, but for which the editor sees a clear path of changes which would make the manuscript publishable. Officially cited as: Rev Account Stud

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