Behavioral & Experimental Accounting eJournal
Editor: Victor Ricciardi
Goucher College

BThis eJournal distributes working and accepted paper abstracts covering all aspects of behavioral and experimental accounting. Its mission is to foster an understanding of those elements of human behavior, both cognitive and affective (emotional) that influence the decision-making process in all accounting contexts and settings. It aims to distribute cutting edge research that integrates the methods used in the behavioral sciences with the ones traditional to Accounting, so that decision makers and their choices can be investigated from individual, group, organizational, and market perspectives.

This perspective of accounting is particularly salient in view of the financial collapse of numerous firms and the flawed decision-making by investors, company officers, and accounting experts (particularly the failure of CPAs and auditors to enforce accounting standards). The eJournal hopes to foster better decision-making and bridge the gap with other disciplines by investigating how various cognitive processes and emotional factors may hinder or contribute to optimal decision making in accounting and related fields with an interdisciplinary perspective: including: behavioral finance, financial psychology, economic psychology, behavioral economics, psychological economics, behavioral law, organizational behavior, and behavioral marketing.

The purpose of this eJournal is to provide research on the behavior of accountants, including auditors, and non-accountants and how the developers, users, and auditors of accounting information are influenced by various accounting functions and reports, financial and non-financial information, and mental processes when presenting and interpreting information. The eJournal welcomes current research that focuses on human information processing behavior, judgment quality, accounting problems, and decision making skills of users and producers of accounting information. The eJournal also welcomes working papers and accepted paper abstracts based on strong accounting behavioral research methodology, replication studies, case studies, empirical works, book reviews, literature reviews, and survey articles.

The scope of Behavioral & Experimental Accounting eJournal incorporates an extensive body of knowledge and research that utilizes qualitative, quantitative, and multi-method research methodologies from other business fields, social sciences, behavioral sciences, and decision sciences that are not characteristically applied within standard or conventional accounting. This consists of accounting studies that apply experimental research approaches and laboratory experiments that offer an alternative, nontraditional or controversial perspective of various accounting topics. The scope of this eJournal also extends to the utilization of standard research approaches and quantitative methodologies of accounting to uncommon issues of accounting that are not regularly investigated or studied by accounting traditionalists.

Consequently, behavioral and experimental accounting research can encompass a broad range of topics or subdisciplines such as investments, judgment and decision making, risk-taking behavior and analysis, financial management, managerial accounting and control, budgeting, auditing, debate over market efficiency, accounting information processing and systems, strategic planning, educational research, tax accounting, financial reporting, financial statement analysis, accounting organizations and society, accounting technology, governmental and nonprofit accounting, mutual fund accounting, institutional accounting, international accounting, securities regulation, and disclosure law.

Click here to Browse our Electronic Library to view our archives of abstracts and associated full text papers published in this journal.

Sample Issue

Behavioral & Experimental Accounting eJournal Advisory Board
Click on the individual's name below to view the editor or advisory board member's author home page.

Editor: Victor Ricciardi
Goucher College


Robert H. Ashton

Robert Bloomfield

Sarah E. Bonner

Penny Ciancanelli

Lawrence A. Cunningham

Sonja Gallhofer

Audrey A. Gramling

D. Eric Hirst

Vicky B. Hoffman

Patrick E. Hopkins

James E. Hunton

Steven J. Kachelmeier

Kathryn Kadous

S. Jane Kennedy

Robert Libby

Thomas J. Linsmeier

Marlys G. Lipe

Joan Luft

Laureen A. Maines

Brian W. Mayhew

Edward J. McCaffery

Steven E. Salterio

Sandra Concepcion Vera-Munoz

Stacey Whitecotton