2nd Edition
The Routledge Handbook of Behavioural Accounting Research
List of figures
List of tables
List of contributors
SECTION I Overview
1 Introduction to the Second Edition
Theresa Libby and Linda Thorne
2 Planning for Research Success by Answering Three (Universal) Questions
William R. Kinney, Jr.
3 Experimental Effectiveness and the Predictive Validity Model
Robert Libby, Robert Bloomfield, and Mark W. Nelson
SECTION II Theoretical Perspectives as Applied to Behavioural Accounting Research (Link 1)
4 Understanding and Improving Judgment and Decision-Making in Accounting
S. Jane Jollineau and Kim I. Mendoza
5 Social Psychology Theories as Applied to Behavioural Accounting Research
Steven E. Kaplan, Janet A. Samuels, and Kimberly M. Sawers
6 Theoretical Frameworks in Ethics, Morality, and Philosophy Applied to Behavioural Accounting Research
James C. Gaa
7 Stakeholder and Legitimacy Frameworks as Applied to Behavioural Accounting Research
Giacomo Manetti and Marco Bellucci
8 Agency Theory: Applications in Behavioural Accounting Research
Irene M. Gordon and Kim Trottier
9 Linguistic Features, Nonverbal Cues, and Media Channels in Financial Disclosures: Insights and Implications from the Experimental Literature
Nicole Cade, Kristina M. Rennekamp, and Amanda Winn
10 A Theory-Based Synthesis of Experimental Research on Accounting Standard Setting
Shana Clor-Proell, Cassie Mongold, and Brian J. White
11 Algorithms and Artificial Intelligence in Behavioural Accounting Research
Sean A. Dennis and Oleksandr Kondrachuk
SECTION III Operationalization of Theoretical Constructs (Links 2 and 3)
12 The Development of Behavioural Measures of Accounting Constructs
Linda Thorne and Sameera Khatoon
13 Manipulation and Attention Checks in Behavioural Accounting Research
Jacob M. Rose
14 Social Desirability in Behavioural Accounting Research
Radzi Jidin and Gary S. Monroe
SECTION IV Study Design Choices (Link 4a)
15 "Moving Beyond the Lab": Building on Experimental Accounting Researchers’ Core Competencies to Expand Methodological Diversity in Accounting Research
Steven E. Salterio and Pujawati Mariestha (Estha) Gondowijoyo
16 Maximizing the Contribution of JDM-Style Experiments in Accounting
Kathryn Kadous and Yuepin (Daniel) Zhou
17 Experimental Economics: A Primer for Accounting Researchers
Bryan K. Church and Lucy F. Ackert
18 Survey Research: Facts and Perceptions
J.F.M.G. (Jan) Bouwens
19 The Field Research Method as Applied to Behavioural Accounting Research: Interviews and Observation
Matthew Hall and Martin Messner
20 The Field Research Method as Applied to Behavioural Accounting Research: Case Studies
Ariela Caglio and Angelo Ditillo
21 New Technologies for Behavioural Accounting Experiments
Kristian Rotaru, Axel K.-D. Schulz, and Dennis D. Fehrenbacher
SECTION V Study Implementation (Link 4b)
22 The Ethics of Behavioural Accounting Research
Mary E. Marshall and Robin R. Radtke
23 Use of Student and Online Participants in Behavioural Accounting Research
Anis Triki and Vicky Arnold
24 Improving Statistical Practice: Why Power, Confidence Intervals, and Replication Should No Longer Be Neglected in Behavioural Accounting Research
R. Murray Lindsay
25 Carrying Out Experiential Surveys/Questionnaires: Tips and Traps
Steven E. Salterio
SECTION VI Data Analysis Issues (Link 4c)
26 A Modern Guide to Preliminary Data Analysis and Data Cleansing in Behavioural Accounting Research
Ethan G. LaMothe and Donna Bobek
27 Contrast Coding in ANOVA and Regression
Susan Pickard Ravenscroft and Frank A. Buckless
28 Moderation and Mediation in Behavioural Accounting Research
Ian Burt and Clark Hampton
29 Conditional Process Analysis in Behavioural Accounting Research
Jonathan Farrar
30 Structural Equation Modelling in Behavioural Accounting Research
Jonathan Farrar, Lan Guo, and Harjot S. Mehmi
31 Review of Specialized Multivariate Approaches in Behavioural Accounting Research
Jean-François Henri
SECTION VII External Validity Concerns (Link 5)
32 Interpreting, Assessing, and Enhancing External Validity: Examples from Behavioural Research in Taxation
Andrew D. Cuccia and Anne M. Magro
33 Behavioural Accounting Research: A Cross-Cultural Accounting Perspective
Stephen B. Salter and Hong Kim Duong
34 Risk Management: Towards a Behavioural Perspective
Jeannine Jeitziner, Anette Mikes, and Daniel Oyon
SECTION VIII Publication Considerations
35 Writing a Literature Review in Behavioural Accounting Research
Lindsay M. Andiola and Candice T. Hux
36 Preparing a Written Review for Behavioural Accounting Research Manuscripts
Jennifer Joe and Isaac L. Yamoah
37 Navigating the Journal Review Process
Leslie Berger, Dorian Lane, and Chris Wong
38 Replication of Published Studies in Behavioural Accounting Research
Frank G.H. Hartmann and Karen J. de Meyst
Index
Biography
Theresa Libby is the Ernst & Young Professor of Accounting in the Kenneth G. Dixon School of Accounting, University of Central Florida, USA.
Linda Thorne is Professor of Accounting at the Schulich School of Business, York University, Canada.
