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Using Psychology Theories in Archival Financial Accounting Research · Study

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PreprintUsing Psychology Theories in Archival Financial Accounting Research

Lisa L. Koonce2002

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Preprintgreen2002

Using Psychology Theories in Archival Financial Accounting Research

Lisa L. Koonce · Molly Mercer

125 citations·0/0 files stored·SSRN Electronic Journal

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Decision-Making and Behavioral Economics Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1979Prospect Theory: An Analysis of Decision under Risk 1988Prospect theory: An analysis of decision under risk 1957A Theory of Cognitive Dissonance 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism 2017A Theory of Cognitive Dissonance 1981The Framing of Decisions and the Psychology of Choice 2019Theory of games and economic behavior

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2014The Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors' Decisions 2014The Role of Corporate Social Responsibility (CSR) Assurance in Investors' Judgments When Managerial Pay is Explicitly Tied to CSR Performance 2009The Value of Assurance on Voluntary Nonfinancial Disclosure: An Experimental Evaluation 2010Who Believes the Hype? An Experimental Examination of How Language Affects Investor Judgments 2011A Proposed Framework for Behavioral Accounting Research

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Details

Year2002

Typepreprint

Published2002-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations125

Files0 public / 0

ShelfDecision-Making and Behavioral Economics

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doi10.2139/ssrn.311105

openalex_workW1862650693

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2006

Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property‐Liability Insurers*

2007Directional Preferences, Information Processing, and Investors' Forecasts of Earnings

2009Analyst Information Processing, Financial Regulation, and Academic Research