The Routledge Companion to Behavioural Accounting Research

Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.

Part 1: Overview 1. Introduction (Theresa Libby and Linda Thorne) 2. Planning for Research Success by Answering Three (Universal) Questions (William R. Kinney, Jr.) 3. Accounting and Human Information Processing (Robert Libby) Part 2: Theoretical perspectives as applied to behavioural accounting research 4. Understanding and Improving Judgment and Decision Making in Accounting (S. Jane Jollineau and Mary Parlee Durkin) 5. Social Psychology Theories as Applied to Behavioral Accounting Research (Steven E. Kaplan, Janet A. Samuels and Kimberly M. Sawers) 6. Theoretical Frameworks in Ethics, Morality and Philosophy Applied to Behavioral Accounting Research (James C. Gaa) 7. Stakeholder and Legitimacy Frameworks as Applied to Behavioural Accounting Research (Giacomo Manetti and Marco Bellucci) 8. Agency Theory: Applications in Behavioural Accounting Research (Irene M. Gordon and Kim Trottier) Part 3: Operationalization of theoretical constructs 9. The Development of Behavioral Measures of Accounting Constructs (Linda Thorne) 10. Manipulation and Attention Checks in Behavioural Accounting Research (Jacob M. Rose) 11. Social Desirability in Behavioural Accounting Research (Radzi Jidin and Gary S. Monroe) Part 4: Study Design Choices 12. ‘Moving beyond the lab’: Building on Experimental Accounting Researchers' Core Competencies to Expand Methodological Diversity in Accounting Research (Steven E. Salterio and Pujawati Mariestha (Estha) Gondowijoyo) 13. Maximizing the Contribution of JDM-Style Experiments in Accounting (Kathryn Kadous and Yuepin (Daniel) Zhou) 14. Experimental Economics: A Primer for Accounting Researchers (Bryan K. Church and Lucy F. Ackert) 15. Survey Research: Facts and Perceptions (J.F.M.G. (Jan) Bouwens) 16. The Field Research Method as Applied to Behavioural Accounting Research: Interviews and Observation (Matthew Hall and Martin Messner) 17. The Field Research Method as applied to Behavioural Accounting Research: Case Studies (Ariela Caglio and Angelo Ditillo) 18. New Technologies for Behavioral Accounting Experiments (Kristian Rotaru, Axel K.-D. Schulz and Dennis D. Fehrenbacher) Part 5: Study Implementation 19. The Ethics of Behavioural Accounting Research (Mary E. Marshall and Robin R. Radtke) 20. Use of Student and Online Participants in Behavioural Accounting Research (Vicky Arnold and Anis Triki) 21. Improving Statistical Practice: Incorporating Power Considerations in the Design of Studies and Reporting Confidence Intervals (R. Murray Lindsay and George C. Gonzalez) Part 6: Data Analysis Issues 22. A Modern Guide to Preliminary Data Analysis and Data Cleansing in Behavioural Accounting Research (Ethan G. LaMothe and Donna Bobek) 23. Contrast Coding in ANOVA and Regression (Susan Pickard Ravenscroft and Frank A. Buckless) 24. Moderation and Mediation in Behavioural Accounting Research (Ian Burt and Clark Hampton) 25. Structural Equation Modelling in Behavioural Accounting Research (Jonathan Farrar and Lan Guo) 26. Review of Specialized Multivariate Approaches in Behavioural Accounting Research (Jean-François Henri) Part 7: External Validity Concerns 27. Evaluating Behavioural Research in Tax: An External Validity Framework (Andrew D. Cuccia and Anne M. Magro) 28. Behavioural Accounting Research: A Cross Cultural Accounting Perspective (Stephen B. Salter) 29. Risk Management: Towards a Behavioural Perspective (Jeannine Jeitziner, Anette Mikes and Daniel Oyon) Part 8: Publication Considerations 30. Writing a Literature Review in Behavioural Accounting Research (Lindsay M. Andiola, Jean C. Bedard and Candice T. Hux) 31. Preparing a Written Review for Behavioural Accounting Research Manuscripts (Jennifer Joe) 32. Replication of Published Studies in Behavioural Accounting Research (Frank G.H. Hartmann)

Theresa Libby is the Ernst& Young Professor of Accounting in the Kenneth G. Dixon School of Accounting, University of Central Florida, USA. Linda Thorne is Professor of Accounting at the Schulich School of Business, York University, Canada.