Behavioral accounting includes psychological findings into accounting theory to anticipate information recipients’ behavior – it deals with the question of how to design the accounting system to persuade recipients to make economically reasonable decisions. So what about the psychological aspects of the behavior of the deliverers of accounting information? A common area of failure in accounting...

OBJECTIVES Emotional/behavioral disorders are often comorbid with childhood epilepsy, but both may be predicted by social disadvantage and fetal risk indicators (FRIs). We used data from a British birth cohort, to assess the association of epilepsy, single unprovoked seizures, and febrile seizures with the later development of emotional/behavioral problems. METHODS A total of 17,416 children ...

Awareness of the importance of human information processing research to accounting issues has increased dramatically since 1977. As a result, this literature has expanded in volume and addresses a larger spectrum of accounting problems. Further, it incorporates a wider variety of theories and methodologies. This paper draws upon the framework provided by Libby and Lewis (1977) to synthesize and...

Interpersonal fraud is a complex social action constituted by a series of dependent events and an accurate representation of this interaction requires the examination of both the victim and perpetrator in fraudulent exchanges. IS domain research on ecommerce provides behavioral models that can be used to describe a victim’s perspective on fraud in online commerce. Similarly, research in the acc...

................................................................................................... 7 ORIGINAL PAPERS......................................................................................8 INTRODUCTION.......................................................................................... 9 AIMS......................................................................................

This article examines the behavioral analysis of law, meaning the application of empirical behavioral evidence to legal analysis, which has become increasingly popular in legal scholarship in recent years. Following the introduction in Part I, this Article highlights four central propositions on the subject. First, Part II asserts that the efficacy of the law often depends on its accounting for...