This study investigates how formal control systems and the behavior of peers influence behavior in accounting settings. We manipulate formal controls and peer behavior (social norms) in a laboratory experiment, allowing us to precisely investigate the interactive effect of these two factors on...

A central feature of accounting is the use of measures to represent key elements of performance across multiple strategic objectives. In this study, we directly examine the neural processing of measures and strategic objectives. Our findings suggest that the brain processes measures (which are...

Prior research provides evidence that financial-statement users weight information less heavily in judgment when that information is provided in a less accessible format (e.g., information disclosed in a footnote or less important financial statement rather than being recognized on the income...

Prior research finds that controls that induce cooperation among collaborators on a project increase trust, and that this increased trust increases subsequent cooperation among collaborators. We extend this work by investigating how controls influence cooperative behavior in two settings. The...

We conduct two experiments to examine potential causes of the disposition effect. In Experiment 1, we rule out beliefs in mean reversion as a cause of the disposition effect. Although a belief in the mean reversion of stock prices should be independent of whether an investor owns or only follows...

"A major objective of Warren/Jones/Tayler Accounting, 29e, is to create an inclusive learning experience for all students that recognizes the wide diversity in student demographics, abilities, and experiences. This edition has been revised with a learner-centric approach that understands and...