9 November 2007

Call for papers: Behavioural Accounting

Call for papers: Behavioural Accounting

A special issue of International Journal of Behavioural Accounting and Finance

Behavioural accounting is concerned with testing the effects of human psychological behaviour on strategic planning, budgeting, control, financial reporting, and decision-making in organisations. For example, a budget (and hence control and performance evaluation systems) has behavioural implications on everyone in an organisation: those who participate in preparing it, those who use it to assist in the decision-making process, and those who are evaluated using the budget. In addition, the quality of corporate financial reporting, particularly the quality of publicly reported earnings numbers, is influenced by the behaviour of managers who intentionally try to manipulate earnings for their own benefits, and in order to influences investors’ psychological behaviours, which can also be affected by analysts’ self-interests. Auditor’s independence can also be weakened by auditors’ self-interests and over-confidence, and so as managers.

The aim of this special issue is to publish high quality, innovative theoretical and empirical papers that promote the understanding of behavioural corporate accounting, in order to provide a platform for future research agenda.

The issue welcomes theoretical or empirical papers that explore managers, auditors, and regulators regarding corporate earnings quality. Topics include, but are not limited to:
  • The effects of human behaviour and psychology on the quality of corporate financial reporting
  • The effects of human behaviour and psychology on internal decision-making, internal control, performance evaluation, customer satisfaction, total quality management, and companies' performance
  • The effects of human behaviour and psychology on investment decision-making
  • The behaviour implications of budget
  • The behavioural implications of activity-based costing
  • Audit quality and over-confidence
  • Internal control system and earnings quality
  • Restructuring costs and earnings quality
  • Corporate governance and earnings quality
  • Merger and acquisition and earnings quality
  • Sarbanes-Oxley Act and earnings management
  • The effects of Sarbanes-Oxley Act on the decision of managers to cross-list in the US
  • Analysts' earnings forecasts and earnings management/quality
  • Audit quality/auditor's independence and earnings management
  • The effect of IFRS introduction on earnings management of EU companies
  • The market reaction to the introduction of IFRS in Europe
  • International cross-listing and corporate disclosure
  • The quality of the internet corporate reporting, and investors' reaction to it
Important Date
Papers should be submitted by: 31 December, 2008


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