The Routledge Companion to Behavioral Research in Accounting

The Routledge Companion to Behavioral Research in Accounting

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Behavioral research cascades the social sciences, and has flourished in the field of accounting in recent decades. As such, new avenues of research have begun to emerge, yet there has been no attempt to comprehensively gather and analyse this for resaerchers and students. This far-reaching and reliable collection provides a definitive resource, including the theoretical underpinnings of the field, the technological and statistical considerations and even on how to present the subsequent research. This companion considers every angle of behavioral research in accoutning and as such is vital to researchers of accounting all over the more

Product details

  • Hardback | 608 pages
  • 174 x 246mm
  • Taylor & Francis Ltd
  • London, United Kingdom
  • English
  • 50 black & white illustrations, 50 black & white tables, 50 black & white line drawings
  • 1138890669
  • 9781138890664

About Theresa Libby

Theresa Libby is Professor of Accounting at The University of Waterloo, Canada Linda Thorne is Professor of Accounting at York University, Canadashow more

Table of contents

Part I: Introduction 1. Introduction: Development of the discipline and trends (Theresa Libby and Linda Thorne) 2. Predictive Validity Framework for Behavioral Accounting Research (Bob Libby) 3. Planning the Study: Kinney's three paragraphs (Bill Kinney) Part II: Theoretical Perspectives as Applied to Behavioral Accounting 4. The JDM Framework applied to Behavioral Accounting Research (Jane Jollineau and Mary Parlee)) 5. Social Psychology and Applications to Behavioral Accounting Research: Individuals within groups (Steve Kaplan, Janet Samuels and Kim Sawers) 6. Theoretical Frameworks in Ethics, Morality and Philosophy Applied to Behavioral Accounting Research (Jim Gaa and Jim Staihar) 7. Stakeholder and Legitimacy Frameworks as Applied to Behavioral Accounting Research (Giacomo Manetti and Marco Bellucci) 8. Agency Theory as Applied to Behavioral Accounting Research (Irene Gordon and Kim Trottier) Part III: Operationalization of Theoretical Constructs 9. Construct Validity, Scale and Measure Development in Behavioral Accounting Research Including Construct Validity (Linda Thorne) 10. Manipulation Checks and Debriefing in Behavioral Accounting Research (Jacob Rose) 11. Social Desirability in Behavioral Accounting Research (Gary Monroe and Radzi Jidin) Part IV: Study Design Choices 12. Trade-offs Between Behavioral Research Methods (Steve Salterio) 13. JDM Style Experiments (Kathryn Kadous) 14. Experimental Economics and Behavioral Accounting Research (Bryan Church and Lucy Ackert) 15. The Survey Method as Applied to Behavioral Accounting Research (Jan Bouwens) 16. The Field Research Method as Applied to Behavioral Accounting Research: Interviews and observation (Matthew Hall and Martin Messner) 17. The Field Research Method as Applied to Behavioral Accounting Research: Case analysis (Angelo Dittilo and Ariela Caglio) 18. The Technology of Behavioral Experiments: Eye-tracking, MRI and neuropsychology as applied to behavioral accounting research (Axel Schulz and Kristian Rotaru) Part V: Study Implementation 19. The Ethics of Behavioral Accounting Research: Getting ethics approval, priming subjects and deception (Robin Radtke and Mary Marshall) 20. Payment of Subjects, Use of Students and External Agencies in Behavioral Accounting Research (Vicky Arnold) 21. Sample Size and Power in Behavioral Accounting Research (Murray Lindsay and George Gonzalez) Part VI: Data Analysis Issues 22. Preliminary Data Analysis and Data Cleansing in Behavioral Accounting Research (Donna Bobek Schmitt) 23. Regression, ANCOVA, and Simple Effects Analysis in Behavioral Accounting Research: Including planned contrasts and post hoc tests? (Sue Ravenscroft and Frank Buckless) 24. Mediator and Moderators, and Mediated Moderation in Behavioral Accounting Research (Ian Burt and Clark Hampton) 25. Structured Equation Analysis and Factor Analysis in Behavioral Accounting Research (Lan Guo and Jonathan Farrar) 26. Specialized and Emerging Multivariate Approaches: Cluster analysis, logit, probit in behavioral accounting research (Jean Francois Henri) Part VII: External Validity Concerns 27. Behavioral Research in Tax (Anne Magro) 28. Cross Cultural Behavioral Accounting Research (Steve Salter) 29. Longitudinal Field Studies in Enterprise Risk Management (Annette Mikes) Part VIII: Publication Considerations 30. The Literature Review for Behavioral Accounting Research (Jean Bedard, Candice Hux and Lindsay Andiola) 31. Writing a Paper Review for Behavioral Accounting Research (Jennifer Joe) 32. Replication and Extension of Published Studies in Behavioral Accounting Research (Frank Hartmann) 33. Conclusion (Theresa Libby and Linda Thorne)show more

Review quote

'This book covers all bases necessary to learn how to become a competent behavioral researcher. It does a great job in laying out issues of theory, design, measurement and analysis. This is sure to be a classic for all PhD seminars in behavioral research and will also be useful as a gateway for those researchers looking at exploring and using behavioral methods.' — Jeff Cohen, Boston College-past Senior Editor at Auditing: A Journal of Practice and Theory (AJPT), Currently an Editor at Contemporary Accounting Research (CAR).show more