This volume contains an eclectic collection of behavioral research papers that examine several very important issues. Several of the papers focus on various aspects of auditors' decisions such as professional commitment in public accounting firms, mitigating bias via group decision making, and appropriately using sample information to estimate errors in governmental auditing. The decisions of other professionals that use accounting information such as commercial lenders and divisional managers are also examined. Two papers examine how accounting information impacts the behaviors of individuals within an organization under various incentive structures. Two other papers provide perspectives on overall research with one developing a classification scheme for new assurance services and the other examining factors that impact research productivity of accounting faculty members.
Accounting Behavioral Research: A structural equation model of auditors' professional commitment - the influence of firm size and political ideology, J.T. Sweeney et al.; An analysis of group influences on going concern auditor judgments, S.S. Ahlawat, T.J. Fogarty; Investigating error projection among state auditors - the impact of intentional and systematic misstatements, J.T. Reisch et al.; How does negative source credibility affect commercial lenders' decisions?, P. Beaulieu, A.J. Rosman; Earnings management and framing - the specific case of obsolete inventory, M.M. Murphy, J.P. Healy; The effects of incentive structure and goal difficulty on time planning decisions within a balanced scorecard framework, B. Tuttle, M.J. Ullrich; The effect of fairness in contracting on the creation of budgetary slack, T. Libby. Perspectives on Research Productivity: A Tobit analysis of accounting faculty publishing productivity in Australian and New Zealand universities, B.R. Wilkinson et al.