This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms … that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between …, we find that the relation between CFO gender and conservatism varies with the levels of various firm risks such as …

, also and development of an accounting system, able to provide the necessary information and reliable in decision-making, is … the importance of high quality accounting information and its impact on decision-making by its users will be presented. We … information communicated by accounting is very important for its users, because it will affect on making an economic decision …

search processes and decision-making quality. Drawing on the accountability literature and causal reasoning theory, we … predict that process accountability stimulates information search effort and enhances decision quality. Additionally, we posit … that causal chain usage enhances focus on relevant cues, and increases search effort and decision quality under outcome …

affect firms' decision to use hedge accounting. Firms decrease their reported earnings volatility via derivatives that …Financial accounting standards require derivatives to be recognized at fair value with changes in value recognized … immediately in earnings. However, if specified criteria are met, firms may use an alternative accounting treatment, hedge …

decision-making (JDM) research in accounting in particular, over the last six decades. In order to understand JDM research in …This paper provides a sketch of the most important milestones of behavioral accounting in general and judgment and … accounting it is important to know how “behavioral” aspects were introduced into the accounting community. Thus, this integrative …

This chapter reviews the judgment and decision making research (JDM) that involves the production, certification and … use of accounting information. We first outline the domain of accounting information and the roles of professional … accountants and other users of accounting information. We then provide a brief historical perspective on accounting JDM research …

Continuing failures in the accounting profession have demonstrated a paucity of ethics at all levels. This has renewed … discussions among accounting educators regarding their role in preparing accounting students to face ethical dilemmas in the … accounting profession. This study first measured accounting students' stated behavior by recording their responses to different …

The purpose of this article is to reflect on the corpus of gender research in accounting journals, with the overall aim … gender as a dummy variable is very common, and proved to be least fruitful in explicating the roles of gender in accounting … and approaches for research gender in accounting without, however, expanding on recent changes in gender research. This …

Recent research in accounting suggests female directors exert more stringent monitoring over the financial reporting … re-examine the link between the presence of female directors, gender biases, and financial statements quality. Using a … discriminate against women in the access to directorships. Finally, we provide evidence that gender biases are associated with …

The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia … Standards are the world's primary tools for accounting harmonization. The results of the decision analysis show that it is more … to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The …