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13 Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice

Accounting, Organizations, and Institutions, 2009

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Title:
13 Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice
Author: Seybert, Nicholas ; Libby, Robert
Is Part Of: Accounting, Organizations, and Institutions, 2009
Description: This chapter reviews recent behavioural studies of the effects of regulation on earnings management and accounting choice. It examines the impact of financial reporting, auditing, and other corporate governance regulations on the beliefs and choices of managers, auditors, and corporate directors. Behavioural studies contribute to the broader literature by shedding light on potential unintended consequences and overall efficacy of proposed regulations, revealing the roles of specific actors and the motives behind reporting choices, and demonstrating what determines managers' preferences for different earnings management methods (both real and accruals based). The chapter also discuss areas that have received less attention that provide promising avenues for future behavioural research involving regulation, earnings management, and accounting choice.
Publisher: Oxford: Oxford University Press
Language: English
Identifier: ISBN: 0199546355
ISBN: 9780199546350
EISBN: 9780191720048
EISBN: 0191720046
DOI: 10.1093/acprof:oso/9780199546350.003.0013
Source: Ebook Central Academic Complete

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