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An Analysis Of The Research Contributions Of Advances In Accounting Behavioral Research: 1998 2012 - Daryl M. Guffey The New Normal? Enhanced Psychological Well-Being From Public Accounting: Mitigating Conflict With Flexibility And Role Clarity - Ambrose Jones, III and Cynthia P. Guthrie Are Investors Influenced By Accounting Presentation Format And Announcement Prominence Of Special Items? - Lei Dong, Bernard Wong-On-Wing and Gladie Lui Accounting Guidance Flexibility, Auditors' Ethical Characteristics, And Blame - Robert M. Cornell and Rick C. Warne An Empirical Examination Of Psychological Climate And Internal Disclosure Policy Compliance - Randall Young
Researchers from the US present five essays in accounting behavioral research. After an analysis of contributions in Advances in Accounting Behavioral Research from 1998 to 2012, essays discuss the impact on psychological well-being from flexibility and role clarity on work-home conflict experienced by public accountants; the effects of accounting presentation format and announcement prominence of special items on investors; the social and legal blame investors assign to auditors after unfavorable outcomes; and the impact of psychological climate perceptions on the employee's intent to comply with the organization's whistle-blower policies.