메뉴 건너뛰기




Volumn 23, Issue 1, 2011, Pages 1-43

A proposed framework for behavioral accounting research

Author keywords

Behavioral accounting research

Indexed keywords


EID: 79961198085     PISSN: 10504753     EISSN: 15588009     Source Type: Journal    
DOI: 10.2308/bria.2011.23.1.1     Document Type: Article
Times cited : (73)

References (269)
  • 2
    • 0042919410 scopus 로고    scopus 로고
    • An experimental study of circuit breakers: The effects of mandated closures and temporary halts on market behavior
    • Ackert, L., B. Church, and N. Jayaraman. 200la. An experimental study of circuit breakers: The effects of mandated closures and temporary halts on market behavior. Journal of Financial Markets: 4(2):185-208.
    • (2001) Journal of Financial Markets , vol.4 , Issue.2 , pp. 185-208
    • Ackert, L.1    Church, B.2    Jayaraman, N.3
  • 3
    • 79961203139 scopus 로고    scopus 로고
    • Uncertain litigation cost and seller behavior: Evidence from an audit game
    • Ackert, L., B. Church, and P. Zhang. 2001b. Uncertain litigation cost and seller behavior: Evidence from an audit game. Advances in Accounting 18: 77-104.
    • (2001) Advances In Accounting , vol.18 , pp. 77-104
    • Ackert, L.1    Church, B.2    Zhang, P.3
  • 5
    • 67649381833 scopus 로고    scopus 로고
    • Theorizing practice in management accounting research
    • edited by Chapman, C., A. Hopwood, and M. Shields, Oxford, U.K.: Elsevier
    • Ahrens, T. and C. Chapman. 2007a. Theorizing practice in management accounting research. In Handbook of Management Accounting Research, Vol. 1, edited by Chapman, C., A. Hopwood, and M. Shields, 99-112. Oxford, U.K.: Elsevier.
    • (2007) Handbook of Management Accounting Research , vol.1 , pp. 99-112
    • Ahrens, T.1    Chapman, C.2
  • 7
    • 33845907656 scopus 로고    scopus 로고
    • Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data
    • Allee, K., N. Bhattacharya, E. Black, and T. Christensen. 2007. Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data. Accounting, Organizations and Society 32(3):201-220.
    • (2007) Accounting, Organizations and Society , vol.32 , Issue.3 , pp. 201-220
    • Allee, K.1    Bhattacharya, N.2    Black, E.3    Christensen, T.4
  • 8
    • 47049108564 scopus 로고    scopus 로고
    • Bias due to visual illusion in the graphical presentation of information
    • Amer, T. S. 2005. Bias due to visual illusion in the graphical presentation of information. Journal of Information Systems 19(1):1-18.
    • (2005) Journal of Information Systems , vol.19 , Issue.1 , pp. 1-18
    • Amer, T.S.1
  • 9
    • 0036167633 scopus 로고    scopus 로고
    • Factors influencing the performance of activity based costing teams: A field study of ABC model development time in the automobile industry
    • Anderson, S., J. Hesford, and S. M. Young. 2002. Factors influencing the performance of activity based costing teams: A field study of ABC model development time in the automobile industry. Accounting, Organizations and Society 27(3):195-212.
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.3 , pp. 195-212
    • Anderson, S.1    Hesford, J.2    Young, S.M.3
  • 10
    • 33749675989 scopus 로고    scopus 로고
    • Doing quantitative field research in management accounting
    • edited by Chapman, C., A. Hopwood, and M. Shields, Oxford, U.K.: Elsevier
    • Anderson, S. and S. Weidner. 2007. Doing quantitative field research in management accounting. In Handbook of Management Accounting Research, Vol. 1, edited by Chapman, C., A. Hopwood, and M. Shields, 319-342. Oxford, U.K.: Elsevier.
    • (2007) Handbook of Management Accounting Research , vol.1 , pp. 319-342
    • Anderson, S.1    Weidner, S.2
  • 11
    • 0000362594 scopus 로고
    • Impure altruism and donations to public goods: A theory of warm glow giving
    • June
    • Andreoni, J. 1990. Impure altruism and donations to public goods: A theory of warm glow giving. The Economic Journal 100(June):464-177.
    • (1990) The Economic Journal , vol.100 , pp. 177-464
    • Andreoni, J.1
  • 12
    • 0001528038 scopus 로고
    • Rational, rationalizing, and reifying uses of accounting data in organizations
    • Ansari, S., and K. Euske. 1987. Rational, rationalizing, and reifying uses of accounting data in organizations. Accounting, Organizations and Society 12(6):549-570.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.6 , pp. 549-570
    • Ansari, S.1    Euske, K.2
  • 15
    • 33847131967 scopus 로고    scopus 로고
    • The differential effect of knowledge-based system explanations in novice and expert judgment decisions
    • Arnold, V., D. Clark, N. Collier, S. Leech, and S. Sutton. 2006. The differential effect of knowledge-based system explanations in novice and expert judgment decisions. Management Information Systems Quarterly 30(1):79-97.
    • (2006) Management Information Systems Quarterly , vol.30 , Issue.1 , pp. 79-97
    • Arnold, V.1    Clark, D.2    Collier, N.3    Leech, S.4    Sutton, S.5
  • 16
    • 33846706132 scopus 로고    scopus 로고
    • The effect of country and culture on perceptions of appropriate ethical actions prescribed by codes of conduct: A Western European perspective among accountants
    • Arnold, D., R. Bernardi, P. Neidermeyer, and J. Schmee. 2007. The effect of country and culture on perceptions of appropriate ethical actions prescribed by codes of conduct: A Western European perspective among accountants. Journal of Business Ethics 70(4):327-340.
    • (2007) Journal of Business Ethics , vol.70 , Issue.4 , pp. 327-340
    • Arnold, D.1    Bernardi, R.2    Neidermeyer, P.3    Schmee, J.4
  • 17
    • 38949115254 scopus 로고    scopus 로고
    • When does national identity matter? Convergence and divergence in international business ethics
    • Bailey, W., and A. Spicer. 2007. When does national identity matter? Convergence and divergence in international business ethics. Academy of Management Journal 50(6):1462-1480.
    • (2007) Academy of Management Journal , vol.50 , Issue.6 , pp. 1462-1480
    • Bailey, W.1    Spicer, A.2
  • 18
    • 0011936144 scopus 로고    scopus 로고
    • A field study on the impact of a performance-based incentive plan
    • Banker, R., S. Lee, and G. Potter. 2000a. A field study on the impact of a performance-based incentive plan. Journal of Accounting and Economics 30: 315-350.
    • (2000) Journal of Accounting and Economics , vol.30 , pp. 315-350
    • Banker, R.1    Lee, S.2    Potter, G.3
  • 19
    • 0034400958 scopus 로고    scopus 로고
    • An empirical investigation of an incentive plan that includes nonfinancial measures
    • Banker, R., G. Porter, and D. Srinivasan. 2000b. An empirical investigation of an incentive plan that includes nonfinancial measures. The Accounting Review 75(1):65-92.
    • (2000) The Accounting Review , vol.75 , Issue.1 , pp. 65-92
    • Banker, R.1    Porter, G.2    Srinivasan, D.3
  • 20
    • 66049100177 scopus 로고    scopus 로고
    • A survey of behavioral finance
    • edited by Constantinides, G., M. Harris, and R. M. Stultz, Amsterdam, The Netherlands: Elsevier
    • Barberis, N., and R. Thaler. 2003. A survey of behavioral finance. In Handbook of Economics of Finance, edited by Constantinides, G., M. Harris, and R. M. Stultz, 1053-1123. Amsterdam, The Netherlands: Elsevier.
    • (2003) Handbook of Economics of Finance , pp. 1053-1123
    • Barberis, N.1    Thaler, R.2
  • 22
    • 25444498358 scopus 로고    scopus 로고
    • Who cares about auditor reputation?
    • Barton, J. 2005. Who cares about auditor reputation? Contemporary Accounting Research 22(3):549-586.
    • (2005) Contemporary Accounting Research , vol.22 , Issue.3 , pp. 549-586
    • Barton, J.1
  • 24
    • 0037290605 scopus 로고    scopus 로고
    • Alternative management accounting research-Whence and wither
    • Baxter, A., and W. F. Chua. 2003. Alternative management accounting research-Whence and wither. Accounting, Organizations and Society 28(2/3):97-126.
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.2-3 , pp. 97-126
    • Baxter, A.1    Chua, W.F.2
  • 25
    • 0000881125 scopus 로고
    • Budgeting and employee behavior
    • Becker, S., and D. Green. 1962. Budgeting and employee behavior. The Journal of Business 35: 392-402.
    • (1962) The Journal of Business , vol.35 , pp. 392-402
    • Becker, S.1    Green, D.2
  • 26
    • 48249153493 scopus 로고    scopus 로고
    • Will women be women? Analyzing the gender differences among financial experts
    • Beckmann, D., and L. Menkhoff. 2008. Will women be women? Analyzing the gender differences among financial experts. Kyklos 61(3):364-384.
    • (2008) Kyklos , vol.61 , Issue.3 , pp. 364-384
    • Beckmann, D.1    Menkhoff, L.2
  • 27
    • 0000785118 scopus 로고
    • Pattern recognition, hypothesis generation, and auditor performance in an analytical task
    • Bedard, J. C., and S. Biggs. 1991. Pattern recognition, hypothesis generation, and auditor performance in an analytical task. The Accounting Review 66(33):622-642.
    • (1991) The Accounting Review , vol.66 , Issue.33 , pp. 622-642
    • Bedard, J.C.1    Biggs, S.2
  • 28
    • 0041835054 scopus 로고    scopus 로고
    • Source of process gain and loss from group interactions in performance of analytical procedures
    • Bedard, J. C., S. Biggs and J. Maroney. 1998. Source of process gain and loss from group interactions in performance of analytical procedures. Behavioral Research in Accounting 10(Supplement):207-233.
    • (1998) Behavioral Research In Accounting , vol.10 , Issue.SUPPL. , pp. 207-233
    • Bedard, J.C.1    Biggs, S.2    Maroney, J.3
  • 30
    • 0001876045 scopus 로고
    • Management accounting in an area of the NCB: Rationales of accounting practices in a public enterprise
    • Berry, A., T. Capps, P. Ferguson, T. Hopper, and A. Lowe. 1985. Management accounting in an area of the NCB: Rationales of accounting practices in a public enterprise. Accounting, Organizations and Society 10(1):3-28.
    • (1985) Accounting, Organizations and Society , vol.10 , Issue.1 , pp. 3-28
    • Berry, A.1    Capps, T.2    Ferguson, P.3    Hopper, T.4    Lowe, A.5
  • 31
    • 33646838705 scopus 로고    scopus 로고
    • Expanding our horizon: Management accounting in the next decade
    • Birnberg, J. 2004. Expanding our horizon: Management accounting in the next decade. Advances in Management Accounting 13: 1-27.
    • (2004) Advances In Management Accounting , vol.13 , pp. 1-27
    • Birnberg, J.1
  • 32
    • 36249002331 scopus 로고    scopus 로고
    • The accountability demand for information in China and the U.S.-A research note
    • Birnberg, J., V. Hoffman, and S. Yuen. 2008. The accountability demand for information in China and the U.S.-A research note. Accounting, Organizations and Society 33(1):20-32.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.1 , pp. 20-32
    • Birnberg, J.1    Hoffman, V.2    Yuen, S.3
  • 33
    • 0014738022 scopus 로고
    • An experimental study in decision-making
    • Birnberg, J., L. Pondy, and C. L. Davis. 1970. An experimental study in decision-making. Management Science 16 (6):B356-B372.
    • (1970) Management Science , vol.16 , Issue.6
    • Birnberg, J.1    Pondy, L.2    Davis, C.L.3
  • 37
    • 0002650418 scopus 로고
    • Accounting in organizations: A union of the rational and natural perspectives
    • Boland, R., and L. Pondy. 1983. Accounting in organizations: A union of the rational and natural perspectives. Accounting, Organizations and Society 8(2/3):223-234.
    • (1983) Accounting, Organizations and Society , vol.8 , Issue.2-3 , pp. 223-234
    • Boland, R.1    Pondy, L.2
  • 38
    • 0002200975 scopus 로고    scopus 로고
    • A review of the effects of financial incentives on performance in laboratory tasks: Implications for management accounting
    • Bonner, S., G. Sprinkle, and S. M. Young. 2000. A review of the effects of financial incentives on performance in laboratory tasks: Implications for management accounting. Journal of Management Accounting Research 12: 19-64.
    • (2000) Journal of Management Accounting Research , vol.12 , pp. 19-64
    • Bonner, S.1    Sprinkle, G.2    Young, S.M.3
  • 39
    • 66049108666 scopus 로고    scopus 로고
    • New product development: How cost information affects designer focus and behavior in a multiple objective setting
    • Booker, A., A. Drake, and D. Heitiger. 2007. New product development: How cost information affects designer focus and behavior in a multiple objective setting. Behavioral Research in Accounting 19: 19-41.
    • (2007) Behavioral Research In Accounting , vol.19 , pp. 19-41
    • Booker, A.1    Drake, A.2    Heitiger, D.3
  • 40
    • 79961190156 scopus 로고    scopus 로고
    • The impact of an ethical environment on managers' project evaluation improve performance in internal control reviews
    • Booth, P., and A. Schulz. 2004. The impact of an ethical environment on managers' project evaluation improve performance in internal control reviews. Accounting, Organizations and Society 31(4/5): 323-342.
    • (2004) Accounting, Organizations and Society , vol.31 , Issue.4-5 , pp. 323-342
    • Booth, P.1    Schulz, A.2
  • 41
    • 38249024109 scopus 로고
    • The emergence, roles and consequences of an accounting-industrial relations interaction
    • Bougen, P. 1989. The emergence, roles and consequences of an accounting-industrial relations interaction. Accounting, Organizations and Society 14(2):203-234.
    • (1989) Accounting, Organizations and Society , vol.14 , Issue.2 , pp. 203-234
    • Bougen, P.1
  • 42
    • 34247281933 scopus 로고    scopus 로고
    • Social incentives for gender differences in the propensity to initiate negotiations: Sometimes it does hurt to ask
    • Bowles, H., L. Babcock, and L. Lai. 2007. Social incentives for gender differences in the propensity to initiate negotiations: Sometimes it does hurt to ask. Organizational Performance and Human Decision Processes 103(1):84-103.
    • (2007) Organizational Performance and Human Decision Processes , vol.103 , Issue.1 , pp. 84-103
    • Bowles, H.1    Babcock, L.2    Lai, L.3
  • 43
    • 0001776417 scopus 로고
    • Deciding for responsibility and legitimation: Alternative interpretations of organizational decision-making
    • Brunsson, N. 1990. Deciding for responsibility and legitimation: Alternative interpretations of organizational decision-making. Accounting, Organizations and Society 15(1/2):47-59.
    • (1990) Accounting, Organizations and Society , vol.15 , Issue.1-2 , pp. 47-59
    • Brunsson, N.1
  • 47
    • 0032220237 scopus 로고    scopus 로고
    • Experimental evidence of differential auditor pricing and reporting strategies
    • Calegari, M., J. Schatzberg, and G. Sevcik. 1998. Experimental evidence of differential auditor pricing and reporting strategies. The Accounting Review 73(2):255-275.
    • (1998) The Accounting Review , vol.73 , Issue.2 , pp. 255-275
    • Calegari, M.1    Schatzberg, J.2    Sevcik, G.3
  • 48
    • 58149505228 scopus 로고    scopus 로고
    • A review and classification of experimental economics research in accounting
    • Callahan, C., E. A. Gabriel, and E. Sainty. 2006. A review and classification of experimental economics research in accounting. Journal of Accounting Literature 25: 59-126.
    • (2006) Journal of Accounting Literature , vol.25 , pp. 59-126
    • Callahan, C.1    Gabriel, E.A.2    Sainty, E.3
  • 49
    • 33745335839 scopus 로고    scopus 로고
    • Princeton, NJ: Princeton University Press
    • Camerer, C. 2001. Behavioral Economics. Princeton, NJ: Princeton University Press.
    • (2001) Behavioral Economics
    • Camerer, C.1
  • 51
    • 4344627574 scopus 로고    scopus 로고
    • Balancing and rebalancing in the creation and evolution of organizational control
    • Cardinal, L., S. Sitkin, and C. Long. 2004. Balancing and rebalancing in the creation and evolution of organizational control. Organization Science 15(4):411-431.
    • (2004) Organization Science , vol.15 , Issue.4 , pp. 411-431
    • Cardinal, L.1    Sitkin, S.2    Long, C.3
  • 52
    • 36749011293 scopus 로고    scopus 로고
    • Audit team brainstorming, fraud risk identification, and fraud risk assessment: Implications of SAS 99
    • Carpenter, T. 2007. Audit team brainstorming, fraud risk identification, and fraud risk assessment: Implications of SAS 99. The Accounting Review 82(5):1119-1140.
    • (2007) The Accounting Review , vol.82 , Issue.5 , pp. 1119-1140
    • Carpenter, T.1
  • 54
    • 0008636688 scopus 로고    scopus 로고
    • Participation and performance in capital budgeting teams
    • Chalos, P., and M. Poon. 2000. Participation and performance in capital budgeting teams. Behavioral Research in Accounting 12: 199-230.
    • (2000) Behavioral Research In Accounting , vol.12 , pp. 199-230
    • Chalos, P.1    Poon, M.2
  • 55
    • 0001378277 scopus 로고
    • Transfer pricing under bilateral bargaining
    • Chalos, P. and S. Haka. 1990. Transfer pricing under bilateral bargaining. The Accounting Review 65: 624-641.
    • (1990) The Accounting Review , vol.65 , pp. 624-641
    • Chalos, P.1    Haka, S.2
  • 56
    • 0037290655 scopus 로고    scopus 로고
    • Management control system design within an organizational context: Findings from contingency-based research and directions for the future. Accounting
    • Chenhall, R. 2003. Management control system design within an organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society 28 (2/3):127-168.
    • (2003) Organizations and Society , vol.28 , Issue.2-3 , pp. 127-168
    • Chenhall, R.1
  • 58
    • 0000593928 scopus 로고
    • The effects of job standard tightness and incentives on performance: An exploration of linkages
    • October
    • Chow, C. 1983. The effects of job standard tightness and incentives on performance: An exploration of linkages. The Accounting Review 58(October):667-685.
    • (1983) The Accounting Review , vol.58 , pp. 667-685
    • Chow, C.1
  • 59
    • 79961200098 scopus 로고    scopus 로고
    • The importance of national culture in the design of and preference for management controls for multinational operations
    • Chow, C., M. Shields, and A. Wu. 1999. The importance of national culture in the design of and preference for management controls for multinational operations. Accounting, Organizations and Society 16(1): 47-60.
    • (1999) Accounting, Organizations and Society , vol.16 , Issue.1 , pp. 47-60
    • Chow, C.1    Shields, M.2    Wu, A.3
  • 61
    • 0035429732 scopus 로고    scopus 로고
    • Taming the untamable: Planning, programming, and budgeting and the normalization of war
    • Chwastiak, M. 2001. Taming the untamable: Planning, programming, and budgeting and the normalization of war. Accounting, Organizations and Society 26: 501-526.
    • (2001) Accounting, Organizations and Society , vol.26 , pp. 501-526
    • Chwastiak, M.1
  • 62
    • 23844550174 scopus 로고    scopus 로고
    • Linking participative budgeting congruence to organizational performance
    • Clinton, B., and J. Hunton. 2001. Linking participative budgeting congruence to organizational performance. Behavioral Research in Accounting 13: 127-141.
    • (2001) Behavioral Research In Accounting , vol.13 , pp. 127-141
    • Clinton, B.1    Hunton, J.2
  • 64
    • 79961179294 scopus 로고    scopus 로고
    • Academic research on communication among external auditors, the audit committee and the board: Implications and recommendations for p ractice
    • Cohen, J., L. Gaynor, G. Krishnamoorthy, and A. Wright. 2008b. Academic research on communication among external auditors, the audit committee and the board: Implications and recommendations for p ractice. Current Issues in Auditing 2(1):A1-A8.
    • (2008) Current Issues In Auditing , vol.2 , Issue.1
    • Cohen, J.1    Gaynor, L.2    Krishnamoorthy, G.3    Wright, A.4
  • 65
    • 0002496027 scopus 로고    scopus 로고
    • Measuring the ethical awareness and ethical orientation of Canadian auditors
    • Cohen, J., L. Pant, and D. Sharp. 1996. Measuring the ethical awareness and ethical orientation of Canadian auditors. Behavioral Research in Accounting 8(Supplement):98-119.
    • (1996) Behavioral Research In Accounting , vol.8 , Issue.SUPPL. , pp. 98-119
    • Cohen, J.1    Pant, L.2    Sharp, D.3
  • 67
    • 18944408459 scopus 로고    scopus 로고
    • The effect of control systems on trust and cooperation in collaborative environments
    • Coletti, A., K. Sedatole, and K. Towry. 2005. The effect of control systems on trust and cooperation in collaborative environments. The Accounting Review 80: 477-500.
    • (2005) The Accounting Review , vol.80 , pp. 477-500
    • Coletti, A.1    Sedatole, K.2    Towry, K.3
  • 68
    • 66049161134 scopus 로고    scopus 로고
    • Critical theorizing in management accounting research
    • edited by Chapman, C., A. Hopwood, and M. Shields, Oxford, U.K.: Elsevier
    • Cooper, D., and T. Hopper. 2007. Critical theorizing in management accounting research. In Handbook of Management Accounting Research, Vol. 1, edited by Chapman, C., A. Hopwood, and M. Shields, 207-246. Oxford, U.K.: Elsevier.
    • (2007) Handbook of Management Accounting Research , vol.1 , pp. 207-246
    • Cooper, D.1    Hopper, T.2
  • 70
    • 0002778258 scopus 로고    scopus 로고
    • Managerial accounting research: The contributions of organizational and sociological theories
    • Covaleski, M., and M. Dirsmith, S. Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research 8: 1-35.
    • (1996) Journal of Management Accounting Research , vol.8 , pp. 1-35
    • Covaleski, M.1    Dirsmith, M.2    Samuel, S.3
  • 71
    • 0034165161 scopus 로고    scopus 로고
    • A multidimensional analysis of tax practitioners' ethical judgments
    • Cruz, C., W. Shafer, and J. Strawser. 2000. A multidimensional analysis of tax practitioners' ethical judgments. Journal of Business Ethics 24(3):223-244.
    • (2000) Journal of Business Ethics , vol.24 , Issue.3 , pp. 223-244
    • Cruz, C.1    Shafer, W.2    Strawser, J.3
  • 73
    • 48749137965 scopus 로고
    • Informational influences on group decision making in a participative context
    • Daroca, F. 1984. Informational influences on group decision making in a participative context. Accounting, Organizations and Society 9(1):13-32.
    • (1984) Accounting, Organizations and Society , vol.9 , Issue.1 , pp. 13-32
    • Daroca, F.1
  • 76
    • 21144434374 scopus 로고    scopus 로고
    • Avoiding accounting fixation: Determinants of cognitive adaptation to differences in accounting method
    • Dearman, D., and M. Shields. 2005. Avoiding accounting fixation: Determinants of cognitive adaptation to differences in accounting method. Contemporary Accounting Research 22: 351-384.
    • (2005) Contemporary Accounting Research , vol.22 , pp. 351-384
    • Dearman, D.1    Shields, M.2
  • 79
    • 21144482350 scopus 로고
    • Computer brainstorms: Two heads are better than one
    • Dennis, A., and J. Valacich. 1993. Computer brainstorms: Two heads are better than one. The Journal of Applied Psychology 78(4):531-537.
    • (1993) The Journal of Applied Psychology , vol.78 , Issue.4 , pp. 531-537
    • Dennis, A.1    Valacich, J.2
  • 80
    • 0001387064 scopus 로고
    • Accounting and organizational cultures: A field study of the emergence of a new organizati nal reality
    • Dent, J. 1991. Accounting and organizational cultures: A field study of the emergence of a new organizati nal reality. Accounting, Organizations and Society 16: 705-732.
    • (1991) Accounting, Organizations and Society , vol.16 , pp. 705-732
    • Dent, J.1
  • 81
    • 44649200141 scopus 로고    scopus 로고
    • Audit committee members support of proposed adjustments: Pre-SOX versus post-SOX
    • DeZoort, F. T., D. Hermanson, and R. Houston. 2008. Audit committee members support of proposed adjustments: Pre-SOX versus post-SOX. Auditing: A Journal of Practice and Theory 27(1):85-104.
    • (2008) Auditing: A Journal of Practice and Theory , vol.27 , Issue.1 , pp. 85-104
    • Dezoort, F.T.1    Hermanson, D.2    Houston, R.3
  • 82
    • 73349093708 scopus 로고    scopus 로고
    • The brain as the original accounting institution
    • Dickhaut, J. 2009. The brain as the original accounting institution. The Accounting Review 84: 1703-1712.
    • (2009) The Accounting Review , vol.84 , pp. 1703-1712
    • Dickhaut, J.1
  • 86
    • 0017494874 scopus 로고
    • Research in management information systems: The Minnesota experiments
    • Dickson, G., J. Senn, and N. Chervaney. 1977. Research in management information systems: The Minnesota experiments. Management Science 23(9):913-934.
    • (1977) Management Science , vol.23 , Issue.9 , pp. 913-934
    • Dickson, G.1    Senn, J.2    Chervaney, N.3
  • 87
    • 0347558847 scopus 로고    scopus 로고
    • Organizational sociology and accounting research or understanding accounting in organizations using sociology
    • edited by Arnold, V., and S. Sutton, Sarasota, FL: AAA
    • Dillard, J., and D. Becker. 1997. Organizational sociology and accounting research or understanding accounting in organizations using sociology. In Behavioral Accounting Research: Foundations and Frontiers, edited by Arnold, V., and S. Sutton, 247-274. Sarasota, FL: AAA.
    • (1997) Behavioral Accounting Research: Foundations and Frontiers , pp. 247-274
    • Dillard, J.1    Becker, D.2
  • 89
    • 0000265721 scopus 로고
    • Another view on the use of deception in auditing experiments
    • Fall
    • Dopuch, N. 1992. Another view on the use of deception in auditing experiments. Auditing: A Journal of Practice and Theory 11(Fall):100-112.
    • (1992) Auditing: A Journal of Practice and Theory , vol.11 , pp. 100-112
    • Dopuch, N.1
  • 90
    • 0039333528 scopus 로고
    • The use of experimental markets in auditing research: Some initial findings
    • Dopuch, N., R. King, and D. Wallin. 1989. The use of experimental markets in auditing research: Some initial findings. Auditing: A Journal of Practice & Theory 8(Supplement):98-127.
    • (1989) Auditing: A Journal of Practice & Theory , vol.8 , Issue.SUPPL. , pp. 98-127
    • Dopuch, N.1    King, R.2    Wallin, D.3
  • 91
    • 49749088394 scopus 로고    scopus 로고
    • Influence of culture on earnings management: A note
    • Doupnik, T. 2008. Influence of culture on earnings management: A note. Abacus 44(3):317-340.
    • (2008) Abacus , vol.44 , Issue.3 , pp. 317-340
    • Doupnik, T.1
  • 92
    • 0033238444 scopus 로고    scopus 로고
    • Cost system and incentive structure effects on innovation, efficiency, and profitability in teams
    • Drake, A., S. Haka, and S. Ravenscroft. 1999. Cost system and incentive structure effects on innovation, efficiency, and profitability in teams. The Accounting Review 74: 323-345.
    • (1999) The Accounting Review , vol.74 , pp. 323-345
    • Drake, A.1    Haka, S.2    Ravenscroft, S.3
  • 94
    • 33751505988 scopus 로고    scopus 로고
    • User participation in the standard setting process: A theorybuilding study
    • Durocher, S., A. Fortin, and L. Cote. 2007. User participation in the standard setting process: A theorybuilding study. Accounting, Organizations and Society 32(1/2):1-28.
    • (2007) Accounting, Organizations and Society , vol.32 , Issue.1-2 , pp. 1-28
    • Durocher, S.1    Fortin, A.2    Cote, L.3
  • 96
    • 0001336426 scopus 로고
    • Agency theory: An assessment and review
    • Eisenhardt, K. 1989. Agency theory: An assessment and review. Academy of Management Review 14: 57-74.
    • (1989) Academy of Management Review , vol.14 , pp. 57-74
    • Eisenhardt, K.1
  • 97
    • 33846973402 scopus 로고    scopus 로고
    • Ethical attitudes of accountants: Recent evidence from a practitioners' survey
    • Emerson, T., S. Conroy, and C. Stanley. 2007. Ethical attitudes of accountants: Recent evidence from a practitioners' survey. Journal of Business Ethics 71(1):73-87.
    • (2007) Journal of Business Ethics , vol.71 , Issue.1 , pp. 73-87
    • Emerson, T.1    Conroy, S.2    Stanley, C.3
  • 99
  • 100
    • 78149291701 scopus 로고    scopus 로고
    • Audit review: The impact of discussion timing and familiarity
    • Favere-Marchesi, M. 2006. Audit review: The impact of discussion timing and familiarity. Behavioral Research in Accounting 18: 53-65.
    • (2006) Behavioral Research In Accounting , vol.18 , pp. 53-65
    • Favere-Marchesi, M.1
  • 101
    • 79961175027 scopus 로고    scopus 로고
    • Effects of supervisor power on preparers' responses to audit review: A field study
    • Fedor, D., and R. Ramsey. 2007. Effects of supervisor power on preparers' responses to audit review: A field study. Behavioral Research in Accounting 19: 91-107.
    • (2007) Behavioral Research In Accounting , vol.19 , pp. 91-107
    • Fedor, D.1    Ramsey, R.2
  • 102
    • 0041152046 scopus 로고    scopus 로고
    • Cooperation and punishment in public goods experiments
    • Fehr, E., and S. Gaechter. 2000. Cooperation and punishment in public goods experiments. The American Economic Review 90(4):845-859.
    • (2000) The American Economic Review , vol.90 , Issue.4 , pp. 845-859
    • Fehr, E.1    Gaechter, S.2
  • 104
    • 0000773694 scopus 로고    scopus 로고
    • A theory of fairness, competition and cooperation
    • Fehr, E. and K. Schmidt. 1999. A theory of fairness, competition and cooperation. The Quarterly Journal of Economics 114: 817-868.
    • (1999) The Quarterly Journal of Economics , vol.114 , pp. 817-868
    • Fehr, E.1    Schmidt, K.2
  • 105
    • 0002792993 scopus 로고
    • Contingency-based research on management control systems: Categorization by level of complexity
    • Fisher, J. 1995. Contingency-based research on management control systems: Categorization by level of complexity. Journal of Accounting Literature 14: 25-53.
    • (1995) Journal of Accounting Literature , vol.14 , pp. 25-53
    • Fisher, J.1
  • 106
    • 0002683884 scopus 로고    scopus 로고
    • Contingency theory, management control systems and firm outcomes: Past results and future directions
    • Fehr, E. 1998. Contingency theory, management control systems and firm outcomes: Past results and future directions. Behavioral Research in Accounting 10(Supplement):47-64.
    • (1998) Behavioral Research In Accounting , vol.10 , Issue.SUPPL. , pp. 47-64
    • Fehr, E.1
  • 107
    • 0034423067 scopus 로고    scopus 로고
    • Budgeting: An experimental investigation of the effects of negotiation
    • Fehr, E., J. Fredrickson, and S. Peffer. 2000. Budgeting: An experimental investigation of the effects of negotiation. The Accounting Review 75(1):93-114.
    • (2000) The Accounting Review , vol.75 , Issue.1 , pp. 93-114
    • Fehr, E.1    Fredrickson, J.2    Peffer, S.3
  • 111
    • 0000845584 scopus 로고
    • The effect of biases in probability judgments on market prices
    • Ganguly, A., J. Kagel, and D. Moser. 1994. The effect of biases in probability judgments on market prices. Accounting, Organizations and Society 19(8):675-700.
    • (1994) Accounting, Organizations and Society , vol.19 , Issue.8 , pp. 675-700
    • Ganguly, A.1    Kagel, J.2    Moser, D.3
  • 112
    • 0034288919 scopus 로고    scopus 로고
    • Complementary arrangements of organizational factors and outcomes of negotiated transfer price
    • Ghosh, D. 2000. Complementary arrangements of organizational factors and outcomes of negotiated transfer price. Accounting, Organizations and Society 25: 661-682.
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 661-682
    • Ghosh, D.1
  • 113
    • 0010968388 scopus 로고
    • Deception: A tricky issue for behavioral research in accounting and auditing
    • Fall
    • Gibbins, M. 1992. Deception: A tricky issue for behavioral research in accounting and auditing. Auditing: A Journal of Practice & Theory 11(Fall):112-126.
    • (1992) Auditing: A Journal of Practice & Theory , vol.11 , pp. 112-126
    • Gibbins, M.1
  • 114
    • 48749108931 scopus 로고    scopus 로고
    • Priming the risk attitudes of professionals in financial decision making
    • Gilad, D., and D. Kliger. 2008. Priming the risk attitudes of professionals in financial decision making. Review of Finance 12(3):567-586.
    • (2008) Review of Finance , vol.12 , Issue.3 , pp. 567-586
    • Gilad, D.1    Kliger, D.2
  • 115
    • 2542609880 scopus 로고    scopus 로고
    • Looking forward to looking backward: The misprediction of regret
    • Gilbert, D., C. Morewedge, J. Risen, and T. Wilson. 2004. Looking forward to looking backward: The misprediction of regret. Psychological Science 15(5):346-350.
    • (2004) Psychological Science , vol.15 , Issue.5 , pp. 346-350
    • Gilbert, D.1    Morewedge, C.2    Risen, J.3    Wilson, T.4
  • 116
    • 0001210347 scopus 로고    scopus 로고
    • The influence of decision aids on user behavior: Implications for knowledge acquisition and inappropriate reliance
    • Glover, S., D. Prawitt, and B. Spilker. 1997. The influence of decision aids on user behavior: Implications for knowledge acquisition and inappropriate reliance. Organizational Behavior and Human Decision Pro- cesses 72(2):232-253.
    • (1997) Organizational Behavior and Human Decision Pro- Cesses , vol.72 , Issue.2 , pp. 232-253
    • Glover, S.1    Prawitt, D.2    Spilker, B.3
  • 117
    • 48749141365 scopus 로고
    • Management accounting systems, perceived environmental uncertainty and organizational structure: An empirical study
    • Gordon, L., and V. Narayanan. 1984. Management accounting systems, perceived environmental uncertainty and organizational structure: An empirical study. Accounting, Organizations and Society 9(1):33-47.
    • (1984) Accounting, Organizations and Society , vol.9 , Issue.1 , pp. 33-47
    • Gordon, L.1    Narayanan, V.2
  • 118
    • 0031066385 scopus 로고    scopus 로고
    • The effect of strategy and organizational structure on the adoption of activity based costing
    • Gosselin, M. 1997. The effect of strategy and organizational structure on the adoption of activity based costing. Accounting, Organizations and Society 22(2):105-122.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.2 , pp. 105-122
    • Gosselin, M.1
  • 119
    • 0000649106 scopus 로고
    • Employee theft as a reaction to underpayment inequity: The hidden cost of paycuts
    • Greenberg, J. 1990. Employee theft as a reaction to underpayment inequity: The hidden cost of paycuts. The Journal of Applied Psychology 75(5):561-568.
    • (1990) The Journal of Applied Psychology , vol.75 , Issue.5 , pp. 561-568
    • Greenberg, J.1
  • 121
    • 0001209176 scopus 로고    scopus 로고
    • Second order uncertainty in accounting information and bilateral bargaining costs
    • Haka, S., J. Luft, and B. Ballou. 2000. Second order uncertainty in accounting information and bilateral bargaining costs. Journal of Management Accounting Research 12: 115-139.
    • (2000) Journal of Management Accounting Research , vol.12 , pp. 115-139
    • Haka, S.1    Luft, J.2    Ballou, B.3
  • 122
    • 13844277033 scopus 로고    scopus 로고
    • The combined effect of wages and firm profit on employee effort
    • Hannan, R. L. 2005. The combined effect of wages and firm profit on employee effort. The Accounting Review 80(1):167-189.
    • (2005) The Accounting Review , vol.80 , Issue.1 , pp. 167-189
    • Hannan, R.L.1
  • 123
    • 28744443816 scopus 로고    scopus 로고
    • Bonus versus penalty-Does contract frame affect employee effort?
    • Economic and Managerial Perspectives, edited by Rapoport, A., and R. Zwick. Amsterdam, The Netherlands: Springer
    • Hannan, R. L., V. Hoffman, and D. Moser. 2005. Bonus versus penalty-Does contract frame affect employee effort? In Experimental Business Research: Volume 2: Economic and Managerial Perspectives, edited by Rapoport, A., and R. Zwick. Amsterdam, The Netherlands: Springer.
    • (2005) Experimental Business Research , vol.2
    • Hannan, R.L.1    Hoffman, V.2    Moser, D.3
  • 124
    • 34250810827 scopus 로고    scopus 로고
    • Neural responses to taxation and voluntary giving reveal motives for charitable donations
    • Harbaugh, W., U. Mayr, and D. Burghart. 2007. Neural responses to taxation and voluntary giving reveal motives for charitable donations. Science 316(5831):1622-1625.
    • (2007) Science , vol.316 , Issue.5831 , pp. 1622-1625
    • Harbaugh, W.1    Mayr, U.2    Burghart, D.3
  • 125
    • 0001973957 scopus 로고
    • Designing semi-confusing information systems for organizations in changing environments
    • Hedberg, B., and S. Jonsson. 1978. Designing semi-confusing information systems for organizations in changing environments. Accounting, Organizations and Society 3(1):47-68.
    • (1978) Accounting, Organizations and Society , vol.3 , Issue.1 , pp. 47-68
    • Hedberg, B.1    Jonsson, S.2
  • 129
    • 20144368270 scopus 로고    scopus 로고
    • Comprehensive income reporting and analysts' valuation judgments
    • Hirst, D. E., and P. Hopkins. 1998. Comprehensive income reporting and analysts' valuation judgments. Journal of Accounting Research 36(Supplement):47-75.
    • (1998) Journal of Accounting Research , vol.36 , Issue.SUPPL. , pp. 47-75
    • Hirst, D.E.1    Hopkins, P.2
  • 130
    • 0001305301 scopus 로고
    • Reliance on accounting measures, task uncertainty, and dysfunctional behavior: Some extensions
    • Hirst, M. 1983. Reliance on accounting measures, task uncertainty, and dysfunctional behavior: Some extensions. Journal of Accounting Research 21(2):596-605.
    • (1983) Journal of Accounting Research , vol.21 , Issue.2 , pp. 596-605
    • Hirst, M.1
  • 131
    • 0033477626 scopus 로고    scopus 로고
    • Technology and group decision processes in going-concern judgments
    • Ho, J. 1999. Technology and group decision processes in going-concern judgments. Group Decision and Negotiation 8: 33-49.
    • (1999) Group Decision and Negotiation , vol.8 , pp. 33-49
    • Ho, J.1
  • 132
    • 3943086218 scopus 로고    scopus 로고
    • Does search-facilitating technology improve the transparency of financial reporting?
    • Hodge, F. D., J. J. Kennedy, and L. A. Maines. 2004. Does search-facilitating technology improve the transparency of financial reporting? The Accounting Review 79(3):687-703.
    • (2004) The Accounting Review , vol.79 , Issue.3 , pp. 687-703
    • Hodge, F.D.1    Kennedy, J.J.2    Maines, L.A.3
  • 133
    • 67650754431 scopus 로고    scopus 로고
    • Do strategic reasoning and brainstorming help auditors change their standard audit procedures in response to fraud risk?
    • Hoffman, V., and M. Zimbelman. 2009. Do strategic reasoning and brainstorming help auditors change their standard audit procedures in response to fraud risk? The Accounting Review 84(3):811-838.
    • (2009) The Accounting Review , vol.84 , Issue.3 , pp. 811-838
    • Hoffman, V.1    Zimbelman, M.2
  • 136
    • 0007424933 scopus 로고    scopus 로고
    • Ethics and accounting research: The issue of deception
    • Hooks, K., and J. Schultz, Jr. 1996. Ethics and accounting research: The issue of deception. Behavioral Research in Accounting 8(Supplement):25-47.
    • (1996) Behavioral Research In Accounting , vol.8 , Issue.SUPPL. , pp. 25-47
    • Hooks, K.1    Schultz, J.2
  • 137
    • 0000185630 scopus 로고
    • An empirical study of the role of accounting data in performance evaluation
    • Hopwood, A. 1972. An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research 10(Supplement):156-182.
    • (1972) Journal of Accounting Research , vol.10 , Issue.SUPPL. , pp. 156-182
    • Hopwood, A.1
  • 138
    • 0001449654 scopus 로고
    • Leadership climate and the use of accounting data in performance evaluation
    • July
    • Hopwood, A. 1974. Leadership climate and the use of accounting data in performance evaluation. The Accounting Review 49(July):485-495.
    • (1974) The Accounting Review , vol.49 , pp. 485-495
    • Hopwood, A.1
  • 140
    • 45949125128 scopus 로고
    • The archeology of accounting systems
    • Hopwood, A. 1987. The archeology of accounting systems. Accounting, Organizations and Society 12(3):207-234.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.3 , pp. 207-234
    • Hopwood, A.1
  • 141
    • 36749045199 scopus 로고    scopus 로고
    • Whither accounting research?
    • Hopwood, A. 2007. Whither accounting research? The Accounting Review 82(5):1365-1374.
    • (2007) The Accounting Review , vol.82 , Issue.5 , pp. 1365-1374
    • Hopwood, A.1
  • 142
    • 44449094194 scopus 로고    scopus 로고
    • The right and the good: Distributive justice and neural encoding of equity and efficiency
    • Hsu, M., C. Anen, and S. Quartz. 2008. The right and the good: Distributive justice and neural encoding of equity and efficiency. Science 320(5879):1092-1095.
    • (2008) Science , vol.320 , Issue.5879 , pp. 1092-1095
    • Hsu, M.1    Anen, C.2    Quartz, S.3
  • 145
    • 0031286967 scopus 로고    scopus 로고
    • An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives, and cognitive information search strategy
    • Hunton, J., and R. McEwen. 1997. An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives, and cognitive information search strategy. The Accounting Review 72 (4):407-515.
    • (1997) The Accounting Review , vol.72 , Issue.4 , pp. 407-515
    • Hunton, J.1    McEwen, R.2
  • 146
    • 79961198112 scopus 로고    scopus 로고
    • The effects of anonymous whistle-blowing and perceived reputation threats on investigations of whistle-blowing allegations by audit committee members
    • forthcoming
    • Hunton, J., and J. Rose. 2010. The effects of anonymous whistle-blowing and perceived reputation threats on investigations of whistle-blowing allegations by audit committee members. Journal of Management Studies(forthcoming).
    • (2010) Journal of Management Studies
    • Hunton, J.1    Rose, J.2
  • 147
    • 79961204157 scopus 로고    scopus 로고
    • Presented at Doctoral Consortium at Management Accounting Section Mid-Year Meeting (January)
    • Ittner, C. 2007. Archival research and management accounting. Presented at Doctoral Consortium at Management Accounting Section Mid-Year Meeting (January).
    • (2007) Archival Research and Management Accounting
    • Ittner, C.1
  • 149
    • 0037403893 scopus 로고    scopus 로고
    • Accounting and the construction of the standard body
    • Jeacle, I. 2003a. Accounting and the construction of the standard body. Accounting, Organizations and Society 28(4):257-277.
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.4 , pp. 257-277
    • Jeacle, I.1
  • 150
    • 84986085908 scopus 로고    scopus 로고
    • Accounting and the construction of the standard house
    • Jeacle, I. 2003b. Accounting and the construction of the standard house. Accounting, Auditing & Accountability Journal 16(4):582-605.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.4 , pp. 582-605
    • Jeacle, I.1
  • 151
    • 27844489207 scopus 로고    scopus 로고
    • Accounting and the construction of taste: Standard labour costs and the Georgian cabinetmaker
    • Jeacle, I. 2005. Accounting and the construction of taste: Standard labour costs and the Georgian cabinetmaker. Abacus 41(2):117-137.
    • (2005) Abacus , vol.41 , Issue.2 , pp. 117-137
    • Jeacle, I.1
  • 152
    • 0036837363 scopus 로고    scopus 로고
    • From moral evaluation to rationalization: Accounting and the shifting technologies of credit
    • Jeacle, I. and E. Walsh. 2002. From moral evaluation to rationalization: Accounting and the shifting technologies of credit. Accounting, Organizations and Society 27(8):737-762.
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.8 , pp. 737-762
    • Jeacle, I.1    Walsh, E.2
  • 153
    • 0037669821 scopus 로고    scopus 로고
    • Why press coverage of a client influences the audit opinion
    • Spring
    • Joe, J. 2003. Why press coverage of a client influences the audit opinion. Journal of Accounting Research 41 _Spring):109-133.
    • (2003) Journal of Accounting Research , vol.41 , pp. 109-133
    • Joe, J.1
  • 154
    • 0008636134 scopus 로고    scopus 로고
    • An examination of potential gender-based differences in audit managers' performance evaluation judgments
    • Johnson, E., S. Kaplan, and P. Reckers. 1998. An examination of potential gender-based differences in audit managers' performance evaluation judgments. Behavioral Research in Accounting 10: 47-75.
    • (1998) Behavioral Research In Accounting , vol.10 , pp. 47-75
    • Johnson, E.1    Kaplan, S.2    Reckers, P.3
  • 155
    • 0003118287 scopus 로고
    • An experimental study of the effects of accountability on auditor decisions
    • Johnson, V., and S. Kaplan. 1991. An experimental study of the effects of accountability on auditor decisions. Auditing: A Journal of Practice & Theory (Supplement):96-107.
    • (1991) Auditing: A Journal of Practice & Theory , Issue.SUPPL. , pp. 96-107
    • Johnson, V.1    Kaplan, S.2
  • 156
    • 3943067899 scopus 로고    scopus 로고
    • Auditors' ethical reasoning: Insights from past research and implications for the future
    • Jones, J., D. Massey, and L. Thorne. 2003. Auditors' ethical reasoning: Insights from past research and implications for the future. Journal of Accounting Literature 22: 45-103.
    • (2003) Journal of Accounting Literature , vol.22 , pp. 45-103
    • Jones, J.1    Massey, D.2    Thorne, L.3
  • 157
    • 33751034999 scopus 로고    scopus 로고
    • Determinants of changes in accounting practices: Accounting and the U.K. health services
    • Jones, M., and H. Mellett. 2007. Determinants of changes in accounting practices: Accounting and the U.K. health services. Critical Perspectives on Accounting 18(1):91-121.
    • (2007) Critical Perspectives On Accounting , vol.18 , Issue.1 , pp. 91-121
    • Jones, M.1    Mellett, H.2
  • 158
    • 0031287387 scopus 로고    scopus 로고
    • Internal auditing and voluntary cooperation in firms: A cross-cultural experiment
    • Kachelmeier, S., and M. Shehata. 1997. Internal auditing and voluntary cooperation in firms: A cross-cultural experiment. The Accounting Review 72(3):407-431.
    • (1997) The Accounting Review , vol.72 , Issue.3 , pp. 407-431
    • Kachelmeier, S.1    Shehata, M.2
  • 159
    • 0012009769 scopus 로고
    • Budgets as a credible threat: An experimental study of cheap talk and forward induction
    • Kachelmeier, S., R. Smith, and W. Yancy. 1994. Budgets as a credible threat: An experimental study of cheap talk and forward induction. Journal of Management Accounting Research 6: 144-174.
    • (1994) Journal of Management Accounting Research , vol.6 , pp. 144-174
    • Kachelmeier, S.1    Smith, R.2    Yancy, W.3
  • 160
    • 0000125532 scopus 로고
    • Prospect theory: An analysis of decision making under risk
    • Kahneman, D., and A. Tversky. 1979. Prospect theory: An analysis of decision making under risk. Econometrica 47(2):263-291.
    • (1979) Econometrica , vol.47 , Issue.2 , pp. 263-291
    • Kahneman, D.1    Tversky, A.2
  • 161
    • 0014035574 scopus 로고
    • Human use of human participants: The problem of deception in social psychological experiments
    • Kelman, H. 1967. Human use of human participants: The problem of deception in social psychological experiments. Psychological Bulletin 67(1):1-11.
    • (1967) Psychological Bulletin , vol.67 , Issue.1 , pp. 1-11
    • Kelman, H.1
  • 162
    • 21344493686 scopus 로고
    • Debiasing audit judgment with accountability: A framework and experimental results
    • Kennedy, S. J. 1993. Debiasing audit judgment with accountability: A framework and experimental results. Journal of Accounting Research 31(2):231-245.
    • (1993) Journal of Accounting Research , vol.31 , Issue.2 , pp. 231-245
    • Kennedy, S.J.1
  • 163
    • 4644264944 scopus 로고    scopus 로고
    • Divergent and convergent idea generation in teams: A comparison of computer-mediated and face-to-face communication
    • Kerr, D., and U. Murthy. 2004. Divergent and convergent idea generation in teams: A comparison of computer-mediated and face-to-face communication. Group Decision and Negotiation 13(4):381-394.
    • (2004) Group Decision and Negotiation , vol.13 , Issue.4 , pp. 381-394
    • Kerr, D.1    Murthy, U.2
  • 164
    • 0012159851 scopus 로고    scopus 로고
    • The influence of affect on managers' capital-budgeting decisions
    • Kida, T., K. Moreno, and J. Smith. 2001. The influence of affect on managers' capital-budgeting decisions. Contemporary Accounting Research 18(3):477-494.
    • (2001) Contemporary Accounting Research , vol.18 , Issue.3 , pp. 477-494
    • Kida, T.1    Moreno, K.2    Smith, J.3
  • 165
    • 0043156192 scopus 로고    scopus 로고
    • Intentional action in folk psychology: An experimental investigation
    • Knobe, J. 2003. Intentional action in folk psychology: An experimental investigation. Philosophical Psychology 16(2):309-324.
    • (2003) Philosophical Psychology , vol.16 , Issue.2 , pp. 309-324
    • Knobe, J.1
  • 167
    • 35748932160 scopus 로고    scopus 로고
    • Change in strategy and MCS: A match over time
    • Kober, R., J. Ng, and B. Paul. 2003. Change in strategy and MCS: A match over time. Advances in Accounting 20: 199-232.
    • (2003) Advances In Accounting , vol.20 , pp. 199-232
    • Kober, R.1    Ng, J.2    Paul, B.3
  • 168
    • 33746188652 scopus 로고    scopus 로고
    • Using psychological theories in archival financial accounting research
    • Koonce, L., and M. Mercer. 2005. Using psychological theories in archival financial accounting research. Journal of Accounting Literature 24: 175-214.
    • (2005) Journal of Accounting Literature , vol.24 , pp. 175-214
    • Koonce, L.1    Mercer, M.2
  • 169
    • 84887213273 scopus 로고    scopus 로고
    • The genetic determinants of risk taking
    • Kuhnen, C., and J. Chiao. 2009. The genetic determinants of risk taking. PLoS ONE 4: 1-4.
    • (2009) PLoS ONE , vol.4 , pp. 1-4
    • Kuhnen, C.1    Chiao, J.2
  • 171
    • 38249014074 scopus 로고
    • Britain's railways: The predominance of engineering over accountancy during the inter-war period
    • Lawrenson, D. 1992. Britain's railways: The predominance of engineering over accountancy during the inter-war period. Critical Perspectives on Accounting 3(1):45-60.
    • (1992) Critical Perspectives On Accounting , vol.3 , Issue.1 , pp. 45-60
    • Lawrenson, D.1
  • 172
    • 0032219992 scopus 로고    scopus 로고
    • Sober second thoughts: The effects of accountability, anger and authoritarianism on attributions of accountability
    • Lerner, J., J. Goldberg, and P. Tetlock. 1998. Sober second thoughts: The effects of accountability, anger and authoritarianism on attributions of accountability. Personality and Social Psychology Bulletin 24: 563-574.
    • (1998) Personality and Social Psychology Bulletin , vol.24 , pp. 563-574
    • Lerner, J.1    Goldberg, J.2    Tetlock, P.3
  • 173
    • 0033935642 scopus 로고    scopus 로고
    • Beyond valence: Towards a model of emotion-specific influences on judgment
    • Lerner, J. and D. Keltner. 2000. Beyond valence: Towards a model of emotion-specific influences on judgment. Cognition and Emotion 14(4):473-493.
    • (2000) Cognition and Emotion , vol.14 , Issue.4 , pp. 473-493
    • Lerner, J.1    Keltner, D.2
  • 175
    • 2542523052 scopus 로고    scopus 로고
    • Research report: Heart strings and purse strings: Carryover effects of emotions on economic decisions
    • Lerner, J., D. Small, and G. Lowenstein. 2004. Research report: Heart strings and purse strings: Carryover effects of emotions on economic decisions. Psychological Science 15(5):337-341.
    • (2004) Psychological Science , vol.15 , Issue.5 , pp. 337-341
    • Lerner, J.1    Small, D.2    Lowenstein, G.3
  • 177
    • 38349022279 scopus 로고    scopus 로고
    • Relationship incentives and the optimistic/pessimistic pattern in analysts' forecasts
    • Lerner, J., J. Hunton, H-T. Tan, and N. Seybert. 2008. Relationship incentives and the optimistic/pessimistic pattern in analysts' forecasts. Journal of Accounting Research 46(1):173-198.
    • (2008) Journal of Accounting Research , vol.46 , Issue.1 , pp. 173-198
    • Lerner, J.1    Hunton, J.2    Tan, H.-T.3    Seybert, N.4
  • 178
    • 0033196437 scopus 로고    scopus 로고
    • Analysts' reaction to negative earnings surprises
    • Lerner, J. and H-T. Tan. 1999. Analysts' reaction to negative earnings surprises. Journal of Accounting Research 37(2):415-436.
    • (1999) Journal of Accounting Research , vol.37 , Issue.2 , pp. 415-436
    • Lerner, J.1    Tan, H.-T.2
  • 179
    • 38249003802 scopus 로고
    • The review process as a control for differential recall of evidence in auditor judgments
    • Lerner, J. and K. Trotman. 1993. The review process as a control for differential recall of evidence in auditor judgments. Accounting, Organizations and Society 18(6):559-574.
    • (1993) Accounting, Organizations and Society , vol.18 , Issue.6 , pp. 559-574
    • Lerner, J.1    Trotman, K.2
  • 180
    • 0011935926 scopus 로고    scopus 로고
    • Referent cognition and budgetary fairness: A research note
    • Libby, T. 2001. Referent cognition and budgetary fairness: A research note. Journal of Management Accounting Research 13: 91-105.
    • (2001) Journal of Management Accounting Research , vol.13 , pp. 91-105
    • Libby, T.1
  • 181
    • 0034337004 scopus 로고    scopus 로고
    • The balanced scorecard: Judgment effects of common and unique performance measures
    • Lipe, M., and S. Salterio. 2000. The balanced scorecard: Judgment effects of common and unique performance measures. The Accounting Review 75(3):283-298.
    • (2000) The Accounting Review , vol.75 , Issue.3 , pp. 283-298
    • Lipe, M.1    Salterio, S.2
  • 182
    • 0036534187 scopus 로고    scopus 로고
    • The psychophysiology of real-time financial risk processing
    • Lo, A., and D. Repin. 2002. The psychophysiology of real-time financial risk processing. Journal of Cognitive Neuroscience 14(3):323-339.
    • (2002) Journal of Cognitive Neuroscience , vol.14 , Issue.3 , pp. 323-339
    • Lo, A.1    Repin, D.2
  • 183
    • 0007403947 scopus 로고    scopus 로고
    • Examining accountants' ethical behavior: A review and implications for future research
    • edited by Arnold, V., and S. Sutton, Sarasota, FL: American Accounting Association
    • Louwers, T., L. Ponemon, and R. Radke. 1997. Examining accountants' ethical behavior: A review and implications for future research. In Behavioral Accounting Research: Foundations and Frontiers, edited by Arnold, V., and S. Sutton, 188-221. Sarasota, FL: American Accounting Association.
    • (1997) Behavioral Accounting Research: Foundations and Frontiers , pp. 188-221
    • Louwers, T.1    Ponemon, L.2    Radke, R.3
  • 184
    • 0001321828 scopus 로고
    • Bonus and penalty incentives contract choice by employees
    • Luft, J. 1994. Bonus and penalty incentives contract choice by employees. Journal of Accounting and Economics 18: 181-206.
    • (1994) Journal of Accounting and Economics , vol.18 , pp. 181-206
    • Luft, J.1
  • 185
    • 0000976845 scopus 로고    scopus 로고
    • Fairness, ethics and the effect of management accounting on transaction costs
    • Luft, J. 1997. Fairness, ethics and the effect of management accounting on transaction costs. Journal of Management Accounting Research 9: 200-216.
    • (1997) Journal of Management Accounting Research , vol.9 , pp. 200-216
    • Luft, J.1
  • 186
    • 67649380506 scopus 로고    scopus 로고
    • Historical theorizing in management accounting research
    • edited by Chapman, C. S., A. G. Hopwood, and M. D. Shields, Oxford, U.K.: Elsevier
    • Luft, J. 2007. Historical theorizing in management accounting research. In Handbook of Management Accounting Research, Vol. 1, edited by Chapman, C. S., A. G. Hopwood, and M. D. Shields, 269-284. Oxford, U.K.: Elsevier.
    • (2007) Handbook of Management Accounting Research , vol.1 , pp. 269-284
    • Luft, J.1
  • 187
    • 0031116854 scopus 로고    scopus 로고
    • Profit comparisons, market prices, and management's judgments about negotiated transfer prices
    • Luft, J. and R. Libby. 1997. Profit comparisons, market prices, and management's judgments about negotiated transfer prices. The Accounting Review 72(1):217-229.
    • (1997) The Accounting Review , vol.72 , Issue.1 , pp. 217-229
    • Luft, J.1    Libby, R.2
  • 188
    • 84985755072 scopus 로고
    • Performance differences in the use of graphic and tabular displays of multivariate data
    • MacKay, D., and A. Villarreal. 1987. Performance differences in the use of graphic and tabular displays of multivariate data. Decision Sciences 18(4):535-548.
    • (1987) Decision Sciences , vol.18 , Issue.4 , pp. 535-548
    • Mackay, D.1    Villarreal, A.2
  • 189
    • 0035732222 scopus 로고    scopus 로고
    • Auditor reputation building
    • Mayhew, B. 2001. Auditor reputation building. Journal of Accounting Research 39(3):599-611.
    • (2001) Journal of Accounting Research , vol.39 , Issue.3 , pp. 599-611
    • Mayhew, B.1
  • 190
    • 0040675560 scopus 로고    scopus 로고
    • The effect of accounting uncertainty and auditor reputation on auditor objectivity
    • Mayhew, B., J. Schatzberg, and G. Sevcek. 2001. The effect of accounting uncertainty and auditor reputation on auditor objectivity. Auditing: A Journal of Practice & Theory 20(2):49-70.
    • (2001) Auditing: A Journal of Practice & Theory , vol.20 , Issue.2 , pp. 49-70
    • Mayhew, B.1    Schatzberg, J.2    Sevcek, G.3
  • 194
    • 0036333270 scopus 로고    scopus 로고
    • Hofstede's model of national cultural differences and their consequences: A triumph of faith-A failure of analysis
    • McSweeney, B. 2002. Hofstede's model of national cultural differences and their consequences: A triumph of faith-A failure of analysis. Human Relations 55(1):89-118.
    • (2002) Human Relations , vol.55 , Issue.1 , pp. 89-118
    • McSweeney, B.1
  • 195
    • 46749134165 scopus 로고    scopus 로고
    • Field-based research in accounting: Accomplishments and prospects
    • Merchant, K., and W. Van der Stede. 2006. Field-based research in accounting: Accomplishments and prospects. Behavioral Research in Accounting 18: 117-134.
    • (2006) Behavioral Research In Accounting , vol.18 , pp. 117-134
    • Merchant, K.1    van der Stede, W.2
  • 196
    • 0011536774 scopus 로고
    • The effect of accountability on judgment: Development of hypotheses for auditing
    • Messier, W., and W. Quilliam. 1992. The effect of accountability on judgment: Development of hypotheses for auditing. Auditing: A Journal of Practice & Theory 11(Supplement):123-138.
    • (1992) Auditing: A Journal of Practice & Theory , vol.11 , Issue.SUPPL. , pp. 123-138
    • Messier, W.1    Quilliam, W.2
  • 197
    • 77956506400 scopus 로고    scopus 로고
    • Effects of discussion of audit reviews on auditors' motivation and performance
    • Miller, C., D. Fedor, and R. Ramsey. 2006. Effects of discussion of audit reviews on auditors' motivation and performance. Behavioral Research in Accounting 18: 135-146.
    • (2006) Behavioral Research In Accounting , vol.18 , pp. 135-146
    • Miller, C.1    Fedor, D.2    Ramsey, R.3
  • 198
    • 66049154339 scopus 로고    scopus 로고
    • Management accounting and sociology
    • edited by Chapman, C., A. Hopwood, and M. Shields, Oxford, U.K.: Elsevier.t
    • Miller, P. 2007. Management accounting and sociology. In Handbook of Management Accounting Research, Vol. 1, edited by Chapman, C., A. Hopwood, and M. Shields, 285-298. Oxford, U.K.: Elsevier.t
    • (2007) Handbook of Management Accounting Research , vol.1 , pp. 285-298
    • Miller, P.1
  • 199
    • 0000788178 scopus 로고
    • Accounting and the construction of the governable person
    • Miller, P. and T. O'Leary. 1987. Accounting and the construction of the governable person. Accounting, Organizations and Society 12(3):235-266.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.3 , pp. 235-266
    • Miller, P.1    O'Leary, T.2
  • 200
    • 0031502208 scopus 로고    scopus 로고
    • Capital budgeting practices and complementarity relations in transition to modem manufacture: A field-based study
    • Autumn
    • Miller, P. and T. O'Leary. 1997. Capital budgeting practices and complementarity relations in transition to modem manufacture: A field-based study. Journal of Accounting Research 35(Autumn):257-271.
    • (1997) Journal of Accounting Research , vol.35 , pp. 257-271
    • Miller, P.1    O'Leary, T.2
  • 202
    • 0036909041 scopus 로고    scopus 로고
    • The impact of affective reactions on risky decision making in ac countingcontexts
    • Moreno, K., T. Kida, and J. Smith. 2002. The impact of affective reactions on risky decision making in ac countingcontexts. Journal of Accounting Research 40(5):1331-1349.
    • (2002) Journal of Accounting Research , vol.40 , Issue.5 , pp. 1331-1349
    • Moreno, K.1    Kida, T.2    Smith, J.3
  • 203
    • 0003577132 scopus 로고
    • Communicating financial information through multi-dimensional graphics
    • Moriarity, S. 1979. Communicating financial information through multi-dimensional graphics. Journal of Accounting Research 17(1):205-224.
    • (1979) Journal of Accounting Research , vol.17 , Issue.1 , pp. 205-224
    • Moriarity, S.1
  • 204
    • 0002683137 scopus 로고    scopus 로고
    • Using an experimental economics approach in accounting research
    • Moser, D. 1998. Using an experimental economics approach in accounting research. Behavioral Research in Accounting 10(Supplement):94-110.
    • (1998) Behavioral Research In Accounting , vol.10 , Issue.SUPPL. , pp. 94-110
    • Moser, D.1
  • 205
    • 0037408613 scopus 로고    scopus 로고
    • Decision making performance of interacting groups: An experimental investigation of the effects of task type and communication
    • Murthy, U., and D. Kerr. 2003. Decision making performance of interacting groups: An experimental investigation of the effects of task type and communication. Information & Management 40(5):351-360.
    • (2003) Information & Management , vol.40 , Issue.5 , pp. 351-360
    • Murthy, U.1    Kerr, D.2
  • 206
    • 0036993738 scopus 로고    scopus 로고
    • Evidence from auditors about managers' and auditors' earnings management decisions
    • Nelson, M., J. Elliott, and R. Tarpley. 2002. Evidence from auditors about managers' and auditors' earnings management decisions. The Accounting Review 11(1):175-202.
    • (2002) The Accounting Review , vol.11 , Issue.1 , pp. 175-202
    • Nelson, M.1    Elliott, J.2    Tarpley, R.3
  • 207
    • 32044468277 scopus 로고
    • The ethics of economics: A new perspective on agency theory
    • Noreen, E. 1988. The ethics of economics: A new perspective on agency theory. Accounting, Organizations and Society 13(4):359-369.
    • (1988) Accounting, Organizations and Society , vol.13 , Issue.4 , pp. 359-369
    • Noreen, E.1
  • 208
    • 0000735459 scopus 로고
    • Budget use and managerial performance
    • Otley, D. 1978. Budget use and managerial performance. Journal of Accounting Research 16(Spring): 122-149.
    • (1978) Journal of Accounting Research , vol.16 , pp. 122-149
    • Otley, D.1
  • 209
    • 49149141369 scopus 로고
    • The contingency theory of management accounting: Achievement and prognosis
    • Otley, D. 1980. The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society 5(4):413-438.
    • (1980) Accounting, Organizations and Society , vol.5 , Issue.4 , pp. 413-438
    • Otley, D.1
  • 212
    • 34548850646 scopus 로고    scopus 로고
    • Emotion and rationality: A critical review and interpretation of empirical evidence
    • Pham, M. 2007. Emotion and rationality: A critical review and interpretation of empirical evidence. Review of General Psychology 11(2):155-178.
    • (2007) Review of General Psychology , vol.11 , Issue.2 , pp. 155-178
    • Pham, M.1
  • 213
    • 34347352983 scopus 로고
    • Ethical judgments in accounting: A cognitive-developmental perspective
    • Ponemon, L. 1990. Ethical judgments in accounting: A cognitive-developmental perspective. Critical Perspectives on Accounting 1: 191-215.
    • (1990) Critical Perspectives On Accounting , vol.1 , pp. 191-215
    • Ponemon, L.1
  • 214
    • 0002922317 scopus 로고
    • Information inductance and its significance for accounting
    • Prakash, P., and A. Rappaport. 1977. Information inductance and its significance for accounting. Accounting, Organizations and Society 2(1):29-38.
    • (1977) Accounting, Organizations and Society , vol.2 , Issue.1 , pp. 29-38
    • Prakash, P.1    Rappaport, A.2
  • 215
  • 216
    • 0000832255 scopus 로고
    • Incorporating fairness into game theory
    • Rabin, M. 1993. Incorporating fairness into game theory. The American Economic Review 83: 1281-1302.
    • (1993) The American Economic Review , vol.83 , pp. 1281-1302
    • Rabin, M.1
  • 220
    • 0000232211 scopus 로고
    • The effect of fraud signals, evidence order, and group-assisted counsel on independent auditor judgment
    • Reckers, P., and J. Schultz. 1993. The effect of fraud signals, evidence order, and group-assisted counsel on independent auditor judgment. Behavioral Research in Accounting 5: 124-144.
    • (1993) Behavioral Research In Accounting , vol.5 , pp. 124-144
    • Reckers, P.1    Schultz, J.2
  • 221
    • 55349090207 scopus 로고    scopus 로고
    • Attention to evidence of aggressive financial reporting and intentional misstatement judgments: Effects of experience and trust
    • Rose, J. 2007. Attention to evidence of aggressive financial reporting and intentional misstatement judgments: Effects of experience and trust. Behavioral Research in Accounting 19: 215-230.
    • (2007) Behavioral Research In Accounting , vol.19 , pp. 215-230
    • Rose, J.1
  • 222
    • 0034165521 scopus 로고    scopus 로고
    • The effects of information system design alternatives on the acquisition of tax knowledge from a computerized decision aid
    • Rose, J. and C. Wolfe. 2000. The effects of information system design alternatives on the acquisition of tax knowledge from a computerized decision aid. Accounting, Organizations and Society 25(3):285-305.
    • (2000) Accounting, Organizations and Society , vol.25 , Issue.3 , pp. 285-305
    • Rose, J.1    Wolfe, C.2
  • 223
    • 0001998145 scopus 로고
    • Bargaining experiments
    • edited by Kagel, J. H., and A. E. Roth, Princeton, NJ: Princeton University Press,†
    • Roth, A. 1995. Bargaining experiments. In Handbook of Experimental Economics, edited by Kagel, J. H., and A. E. Roth, 253-348. Princeton, NJ: Princeton University Press,†
    • (1995) Handbook of Experimental Economics , pp. 253-348
    • Roth, A.1
  • 224
    • 0001569650 scopus 로고
    • Bargaining and market behavior in Jerusal em,Ljubljana, Pittsburgh and Tokyo: An experimental study
    • Roth, A., V. Prasnikar, M. Okuno-Fujiwara, and S. Zamir. 1991. Bargaining and market behavior in Jerusal em,Ljubljana, Pittsburgh and Tokyo: An experimental study. The American Economic Review 72: 362-372.
    • (1991) The American Economic Review , vol.72 , pp. 362-372
    • Roth, A.1    Prasnikar, V.2    Okuno-Fujiwara, M.3    Zamir, S.4
  • 226
    • 8744247454 scopus 로고    scopus 로고
    • The effect of accounting reporting structure and team structure on performance in crossfunctional teams
    • Rowe, C. 2004. The effect of accounting reporting structure and team structure on performance in crossfunctional teams. The Accounting Review 79(4):1153-1180.
    • (2004) The Accounting Review , vol.79 , Issue.4 , pp. 1153-1180
    • Rowe, C.1
  • 227
    • 37349016602 scopus 로고    scopus 로고
    • Effects of organizational process change on responsibility accounting and managers' revelations of private information
    • Rowe, C., J. Birnberg, and M. Shields. 2008. Effects of organizational process change on responsibility accounting and managers' revelations of private information. Accounting, Organizations and Society 33(2/3): 164-198.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.2-3 , pp. 164-198
    • Rowe, C.1    Birnberg, J.2    Shields, M.3
  • 229
    • 0011938001 scopus 로고    scopus 로고
    • The influence of self-interest and ethical considerations on managers' evaluation judgments
    • Rutledge, R., and K. Karim. 1999. The influence of self-interest and ethical considerations on managers' evaluation judgments. Accounting, Organizations and Society 24(2):173-184.
    • (1999) Accounting, Organizations and Society , vol.24 , Issue.2 , pp. 173-184
    • Rutledge, R.1    Karim, K.2
  • 232
    • 79953104253 scopus 로고    scopus 로고
    • IZA Working Paper No. 3013
    • Schnedler, W., and R. Vadovic. 2007. Legitimacy of control. IZA Working Paper No. 3013. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id_1012803.
    • (2007) Legitimacy of Control
    • Schnedler, W.1    Vadovic, R.2
  • 233
    • 0001280089 scopus 로고
    • The impact of group processing on selected audit disclosure decisions
    • Schultz, J., and P. Reckers. 1981. The impact of group processing on selected audit disclosure decisions. Journal of Accounting Research 19(Autumn):482-501.
    • (1981) Journal of Accounting Research , vol.19 , pp. 482-501
    • Schultz, J.1    Reckers, P.2
  • 234
    • 0000974689 scopus 로고
    • Some effects on information load on search patterns used to analyze performance reports
    • Shields, M. 1980. Some effects on information load on search patterns used to analyze performance reports. Accounting, Organizations and Society 5(4):429-442.
    • (1980) Accounting, Organizations and Society , vol.5 , Issue.4 , pp. 429-442
    • Shields, M.1
  • 237
    • 38149143548 scopus 로고
    • Accounting control systems and business strategy: An empirical analysis
    • Simons, R. 1987. Accounting control systems and business strategy: An empirical analysis. Accounting, Organizations and Society 12(3):557-574.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.3 , pp. 557-574
    • Simons, R.1
  • 238
    • 27944495889 scopus 로고
    • The role of management control systems in creating competitive advantage: New perspectives
    • Simons, R. 1990. The role of management control systems in creating competitive advantage: New perspectives. Accounting, Organizations and Society 15(1/2):127-143.
    • (1990) Accounting, Organizations and Society , vol.15 , Issue.1-2 , pp. 127-143
    • Simons, R.1
  • 239
    • 0030305172 scopus 로고    scopus 로고
    • Do stock prices fully reflect information in accruals and cash flows about future earnings?
    • Sloan, R. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review 71(3):281-315.
    • (1996) The Accounting Review , vol.71 , Issue.3 , pp. 281-315
    • Sloan, R.1
  • 240
    • 22944468474 scopus 로고    scopus 로고
    • Economics and emotion: Institutions matter
    • Smith, K., and J. Dickhaut. 2005. Economics and emotion: Institutions matter. Games and Economic Behavior 52(2):315-335.
    • (2005) Games and Economic Behavior , vol.52 , Issue.2 , pp. 315-335
    • Smith, K.1    Dickhaut, J.2
  • 241
    • 0003335145 scopus 로고
    • Multi-auditor judgment/decision making research
    • Solomon, I. 1987. Multi-auditor judgment/decision making research. Journal of Accounting Literature 6: l-25.
    • (1987) Journal of Accounting Literature , vol.6
    • Solomon, I.1
  • 242
    • 4544327563 scopus 로고    scopus 로고
    • Does national context matter in ethical decision making? An empirical test of integrative social contracts theory
    • Spicer, A., T. Dunfee, and W. Bailey. 2004. Does national context matter in ethical decision making? An empirical test of integrative social contracts theory. Academy of Management Journal 47(4):610-620.
    • (2004) Academy of Management Journal , vol.47 , Issue.4 , pp. 610-620
    • Spicer, A.1    Dunfee, T.2    Bailey, W.3
  • 245
    • 0000763571 scopus 로고
    • Experiments in asset markets: A survey
    • edited by Kagel, J. H., and A. E. Roth, Princeton, NJ: Princeton University Press
    • Sunder, S. 1995. Experiments in asset markets: A survey. In Handbook of Experimental Economics, edited by Kagel, J. H., and A. E. Roth, 445-500. Princeton, NJ: Princeton University Press,
    • (1995) Handbook of Experimental Economics , pp. 445-500
    • Sunder, S.1
  • 247
    • 0009156020 scopus 로고    scopus 로고
    • Judgment and decision making, part iii: Group process
    • edited by Arnold, V., and S. Sutton, Sarasota, FL: American Accounting Association
    • Sutton, S., and S. Hayne. 1997. Judgment and decision making, part iii: Group process. In Behavioral Accounting Research: Foundations and Frontiers, edited by Arnold, V., and S. Sutton, 134-163. Sarasota, FL: American Accounting Association.
    • (1997) Behavioral Accounting Research: Foundations and Frontiers , pp. 134-163
    • Sutton, S.1    Hayne, S.2
  • 248
    • 0346676478 scopus 로고    scopus 로고
    • A laboratory investigation of verification and reputation formation in a repeated joint investment setting
    • Schwartz, S., and R. Young. 2002. A laboratory investigation of verification and reputation formation in a repeated joint investment setting. Contemporary Accounting Research 19(2):311-342.
    • (2002) Contemporary Accounting Research , vol.19 , Issue.2 , pp. 311-342
    • Schwartz, S.1    Young, R.2
  • 249
    • 41849087006 scopus 로고    scopus 로고
    • The sunny side of fairness: Preference for fairness activates reward circuitry (and disregarding unfairness activates self-control circuitry)
    • Tabibnia, G., A. Satpute, and M. Lieberman. 2008. The sunny side of fairness: Preference for fairness activates reward circuitry (and disregarding unfairness activates self-control circuitry). Psychological Science 19: 339-347.
    • (2008) Psychological Science , vol.19 , pp. 339-347
    • Tabibnia, G.1    Satpute, A.2    Lieberman, M.3
  • 251
    • 76249131041 scopus 로고    scopus 로고
    • Investors' reactions to management disclosure corrections: Does presentation format matter?
    • Tan, H-T., and S-T. Tan. 2009. Investors' reactions to management disclosure corrections: Does presentation format matter? Contemporary Accounting Research 26(2):605-626.
    • (2009) Contemporary Accounting Research , vol.26 , Issue.2 , pp. 605-626
    • Tan, H.-T.1    Tan, S.-T.2
  • 253
    • 0039964082 scopus 로고
    • The role of annual reports in gender and class contradiction at General Motors: 1917-1976
    • Tinker, T., and M. Neimark. 1987. The role of annual reports in gender and class contradiction at General Motors: 1917-1976. Accounting, Organizations and Society 12(1):77-88.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.1 , pp. 77-88
    • Tinker, T.1    Neimark, M.2
  • 254
    • 0242679748 scopus 로고    scopus 로고
    • Control in a teamwork environment-The impact of social ties on the effectiveness of mutual monitoring contracts
    • Towry, K. 2003. Control in a teamwork environment-The impact of social ties on the effectiveness of mutual monitoring contracts. The Accounting Review 78(4):1069-1095.
    • (2003) The Accounting Review , vol.78 , Issue.4 , pp. 1069-1095
    • Towry, K.1
  • 255
    • 0000842206 scopus 로고
    • Individual and group judgments of internal control systems
    • Trotman, K., P. Yetton, and I. Zimmer. 1983. Individual and group judgments of internal control systems. Journal of Accounting Research 21(1):286-292.
    • (1983) Journal of Accounting Research , vol.21 , Issue.1 , pp. 286-292
    • Trotman, K.1    Yetton, P.2    Zimmer, I.3
  • 256
    • 70350108612 scopus 로고    scopus 로고
    • A decision-making perspective to negotiation: A review of the past and a look into the future
    • Tsay, C-J., and M. Bazerman, M. 2009. A decision-making perspective to negotiation: A review of the past and a look into the future. Negotiation Journal 25(4):467-480.
    • (2009) Negotiation Journal , vol.25 , Issue.4 , pp. 467-480
    • Tsay, C.-J.1    Bazerman, M.2
  • 257
    • 79961181887 scopus 로고    scopus 로고
    • Misimagining the unimaginable: The happiness gap and healthcare efficiency
    • Udel, P., G. Lowenstein, N. Schwarz, and P. Smith. 2005. Misimagining the unimaginable: The happiness gap and healthcare efficiency. Health Psychology 24(4):S537-S562.
    • (2005) Health Psychology , vol.24 , Issue.4
    • Udel, P.1    Lowenstein, G.2    Schwarz, N.3    Smith, P.4
  • 259
    • 0028484190 scopus 로고
    • The effects of information presentation on decision making: A cost-benefit analysis
    • Vessey, I. 1994. The effects of information presentation on decision making: A cost-benefit analysis. Information & Management 27(2):103-119.
    • (1994) Information & Management , vol.27 , Issue.2 , pp. 103-119
    • Vessey, I.1
  • 261
  • 262
    • 0002955268 scopus 로고    scopus 로고
    • Effects of experience and confidence on decision aid reliance: A causal model
    • Whitecotton, S. 1996. Effects of experience and confidence on decision aid reliance: A causal model. Behavioral Research in Accounting 8: 194-216.
    • (1996) Behavioral Research In Accounting , vol.8 , pp. 194-216
    • Whitecotton, S.1
  • 263
    • 0008636138 scopus 로고    scopus 로고
    • Auditor independence decision making: The role of organizational culture perceptions
    • Windsor, C., and N. Ashkanasy. 1996. Auditor independence decision making: The role of organizational culture perceptions. Behavioral Research in Accounting 8(Supplement):80-97.
    • (1996) Behavioral Research In Accounting , vol.8 , Issue.SUPPL. , pp. 80-97
    • Windsor, C.1    Ashkanasy, N.2
  • 265
    • 0001308828 scopus 로고
    • Participative budgeting: The effects of risk aversion and asymmetric information on budgetary slack
    • Young, S. M. 1985. Participative budgeting: The effects of risk aversion and asymmetric information on budgetary slack. Journal of Accounting Research 23(Autumn):829-842.
    • (1985) Journal of Accounting Research , vol.23 , pp. 829-842
    • Young, S.M.1
  • 266
    • 0039416409 scopus 로고
    • The effect of inter group competition and intragroup cooperation on slack and output in a manufacturing setting
    • Young, S. M., J. Fisher, and T. Lindquist. 1993. The effect of inter group competition and intragroup cooperation on slack and output in a manufacturing setting. The Accounting Review 68(July):466-481.
    • (1993) The Accounting Review , vol.68 , pp. 466-481
    • Young, S.M.1    Fisher, J.2    Lindquist, T.3
  • 267
  • 268
    • 0031519716 scopus 로고    scopus 로고
    • Rethinking market research: Putting people back in
    • Zaltman, G. 1997. Rethinking market research: Putting people back in. Journal of Marketing Research 34 (4):424-437.
    • (1997) Journal of Marketing Research , vol.34 , Issue.4 , pp. 424-437
    • Zaltman, G.1
  • 269
    • 53549134725 scopus 로고    scopus 로고
    • The effects of perceived fairness and communication on honesty and collusion in a multiagent setting
    • Zhang, Y. 2008. The effects of perceived fairness and communication on honesty and collusion in a multiagent setting. The Accounting Review 83(4):1125-1146.
    • (2008) The Accounting Review , vol.83 , Issue.4 , pp. 1125-1146
    • Zhang, Y.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.