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Students As Surrogates In Behavioral Accounting Research - Some Evidence

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  1. Maureen Francis Mascha & Cathleen L. Miller, 2010. "The effects of task complexity and skill on over/under-estimation of internal control," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 734-755, September.
  2. Bauermeister, Golo-Friedrich & Mußhoff, Oliver, 2016. "Risk Attitude And Inconsistencies - Does The Choice Of Display Format And Risk Elicitation Method Influence The Outcomes?," 56th Annual Conference, Bonn, Germany, September 28-30, 2016 244764, German Association of Agricultural Economists (GEWISOLA).
  3. Ica Rika Candraningrat & Ubud Salim & Nur Khusniyah Indrawati & Kusuma Ratnawati, 2018. "Influence of Framing Information and Disposition Effect in Decision of Investment: Experimental Study on Investor Behavior at Indonesia Stock Exchange Representative on Denpasar, Bali," International Review of Management and Marketing, Econjournals, vol. 8(3), pages 59-68.
  4. Lindawati Gani & Johnny Jermias, 2012. "The Effects of Strategy–Management Control System Misfits on Firm Performance," Accounting Perspectives, John Wiley & Sons, vol. 11(3), pages 165-196, September.
  5. Julia Baldauf & Marcel Steller & Rudolf Steckel, 2015. "The Influence of Audit Risk and Materiality Guidelines on Auditors’ Planning Materiality Assessment," Accounting and Finance Research, Sciedu Press, vol. 4(4), pages 1-97, November.
  6. Mortensen, Tony & Fisher, Richard & Wines, Graeme, 2012. "Students as surrogates for practicing accountants: Further evidence," Accounting forum, Elsevier, vol. 36(4), pages 251-265.
  7. Alexandra Rausch & Alexander Brauneis, 2015. "It’s about how the task is set: the inclusion–exclusion effect and accountability in preprocessing management information," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(2), pages 313-344, June.
  8. Armstrong, J. Scott & Brodie, Roderick J., 1994. "Effects of portfolio planning methods on decision making: experimental results," MPRA Paper 81684, University Library of Munich, Germany.
  9. Fatemi, Darius & Hasseldine, John & Hite, Peggy, 2014. "The impact of professional standards on accounting judgments: The role of availability and comparative information," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 26-39.
  10. John Affleck†Graves & Larry R. Davis & Richard R. Mendenhall, 1990. "Forecasts of earnings per share: Possible sources of analyst superiority and bias," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 501-517, March.
  11. Duxbury, Darren, 2012. "Sunk costs and sunk benefits: A re-examination of re-investment decisions," The British Accounting Review, Elsevier, vol. 44(3), pages 144-156.
  12. Cédric Lesage & Yuan Ding & Thomas Jeanjean & Hervé Stolowy, 2009. "An experiment in the economic consequences of additional disclosure: The case of the Fair Value of Unlisted Equity Investments," Post-Print hal-00495573, HAL.
  13. Linda Espahbodi & Reza Espahbodi & Norma Juma & Amy Westbrook, 2019. "Sustainability priorities, corporate strategy, and investor behavior," Review of Financial Economics, John Wiley & Sons, vol. 37(1), pages 149-167, January.
  14. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
  15. Bahigansenga Silas, 2023. "Effect of Parental Engagement on Students’ Performance in Bugesera District, Rwanda," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(8), pages 1878-1894, August.
  16. Nonna Martinov-Bennie & Gary Pflugrath, 2009. "The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments," Journal of Business Ethics, Springer, vol. 87(2), pages 237-253, June.
  17. Martin Fochmann & Frank Hechtner & Tobias Kölle & Michael Overesch, 2021. "Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures," Journal of Business Economics, Springer, vol. 91(7), pages 935-964, September.
  18. Kristy Hodge & Nava Subramaniam & Jenny Stewart, 2009. "Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility," Australian Accounting Review, CPA Australia, vol. 19(3), pages 178-194, September.
  19. Marsden, James R. & Mathiyalakan, Sathasivam, 2003. "An investigation of changes in attitude over time of GDSS groups under unanimity and majority decision rules," European Journal of Operational Research, Elsevier, vol. 145(3), pages 693-712, March.
  20. Xu, Yin & Doupnik, Timothy, 2016. "The impact of different types and amounts of guidance on the implementation of an accounting principle," Research in Accounting Regulation, Elsevier, vol. 28(2), pages 66-76.
  21. Runyan, Bruce & Smith, Katherine T. & Smith, L. Murphy, 2008. "Implications of Web assurance services on e-commerce," Accounting forum, Elsevier, vol. 32(1), pages 46-61.
  22. David S Murphy & Scott Yetmar, 2015. "Student Perceptions of Auditor Responses to Evidence of Suspicious Activities: An Experimental Assessment," International Journal of Business and Social Research, LAR Center Press, vol. 5(11), pages 48-59, November.
  23. Lorenz Graf-Vlachy, 2019. "Like student like manager? Using student subjects in managerial debiasing research," Review of Managerial Science, Springer, vol. 13(2), pages 347-376, April.
  24. JS Armstrong & Fred Collopy, 2004. "Effects of Objectives and Information on Managerial Decisions and Profitability," General Economics and Teaching 0412014, University Library of Munich, Germany.
  25. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
  26. David S Murphy & Scott Yetmar, 2015. "Student Perceptions of Auditor Responses to Evidence of Suspicious Activities: An Experimental Assessment," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 5(11), pages 48-59, November.
  27. Fochmann, Martin & Müller, Nadja & Overesch, Michael, 2018. "Less cheating? The effects of prefilled forms on compliance behavior," arqus Discussion Papers in Quantitative Tax Research 227, arqus - Arbeitskreis Quantitative Steuerlehre.
  28. Lawrence, Michael & Sim, William, 1999. "Prototyping a financial DSS," Omega, Elsevier, vol. 27(4), pages 445-450, August.
  29. Bauermeister, Golo & Musshoff, Oliver, 2016. "Risk Aversion and Inconsistencies - Does the Choice of Risk Elicitation Method and Display Format Influence the Outcomes?," 2016 Annual Meeting, July 31-August 2, Boston, Massachusetts 235348, Agricultural and Applied Economics Association.
  30. Petersen, Knut & Patzke, Henning, 1986. "Individuelles Informationsverhalten als Gegenstand des "Behavioral Accounting": Eine Meta-Analyse der empirischen Forschung," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 177, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
  31. Rikhardsson, Pall & Holm, Claus, 2005. "Do as you say - Say as you do: Measuring the actual use of environmental information in investment decisions," Management Accounting Research Group Working Papers M-2005-02, University of Aarhus, Aarhus School of Business, Department of Business Studies.
  32. Claus Holm & Pall Rikhardsson, 2008. "Experienced and Novice Investors: Does Environmental Information Influence Investment Allocation Decisions?," European Accounting Review, Taylor & Francis Journals, vol. 17(3), pages 537-557.
  33. Pall Rikhardsson & Claus Holm, 2008. "The effect of environmental information on investment allocation decisions – an experimental study," Business Strategy and the Environment, Wiley Blackwell, vol. 17(6), pages 382-397, September.
  34. Armstrong, J. Scott & Coviello, Nicole & Safranek, Barbara, 1993. "Escalation bias: does it extend to marketing?," MPRA Paper 81685, University Library of Munich, Germany.
  35. Basoglu, K. Asli & Fuller, Mark A. & Sweeney, John T., 2009. "Investigating the effects of computer mediated interruptions: An analysis of task characteristics and interruption frequency on financial performance," International Journal of Accounting Information Systems, Elsevier, vol. 10(4), pages 177-189.
  36. Mario Biggeri & Domenico Colucci & Nicola Doni & Vincenzo Valori, 2022. "Sustainable Entrepreneurship: Good Deeds, Business, Social and Environmental Responsibility in a Market Experiment," Sustainability, MDPI, vol. 14(6), pages 1-20, March.
  37. Nigel Barradale & Thomas Plenborg & Simone Staehr, 2022. "Investor feedback: impact on analyst biases and investor critical evaluation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 767-803, March.
  38. Anja Schwering, 2017. "The influence of peer honesty and anonymity on managerial reporting," Journal of Business Economics, Springer, vol. 87(9), pages 1151-1172, December.
  39. Kai A. Bauch & Peter Kotzian & Barbara E. Weißenberger, 2021. "Likeability in subjective performance evaluations: does it bias managers’ weighting of performance measures?," Journal of Business Economics, Springer, vol. 91(1), pages 35-59, February.
  40. Armstrong, J. Scott & Collopy, Fred, 1996. "Competitor Orientation: Effects of Objectives and Information on Managerial Decisions and Profitability," MPRA Paper 81676, University Library of Munich, Germany.
  41. Golo-Friedrich Bauermeister & Oliver Mußhoff, 2016. "Konstante Wahrscheinlichkeiten vs. konstante Auszahlungsbeträge: Auswirkungen auf die ermittelte Risikoeinstellung und beobachtete Inkonsistenzrate in lotteriebasierten Experimenten [Probability Eq," Schmalenbach Journal of Business Research, Springer, vol. 68(2), pages 145-166, July.
  42. Kevin Keasey & Philip Moon & Darren Duxbury, 2000. "Performance measurement and the use of league tables: some experimental evidence of dysfunctional consequences," Accounting and Business Research, Taylor & Francis Journals, vol. 30(4), pages 275-286.
  43. Florian Hoos & Grégoire Bollmann, 2012. "Is accountability a double-edged sword? Experimental evidence on the effectiveness of internal controls to prevent fraud," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(2), pages 115-132, November.
  44. Dierynck, Bart & Kadous, Kathryn & Peters, Christian P. H., 2024. "Learning in the auditing profession: A framework and future directions," Other publications TiSEM eb74c8e4-bc4a-4b71-b88a-4, Tilburg University, School of Economics and Management.
  45. Karola Bastini & Rainer Kasperzak, 2013. "Erkenntnisfortschritt in der Rechnungslegung durch experimentelle Forschung? — Diskussion methodischer Grundsatzfragen anhand der Entscheidungsnützlichkeit des Performance Reporting," Schmalenbach Journal of Business Research, Springer, vol. 65(7), pages 622-660, December.
  46. Fochmann, Martin & Wolf, Nadja, 2019. "Framing and salience effects in tax evasion decisions – An experiment on underreporting and overdeducting," Journal of Economic Psychology, Elsevier, vol. 72(C), pages 260-277.
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