Too good to be true! : the bifurcated effect of strong tone in management disclosures on investors' decisions / Anis Triki, Vicky Arnold, Steve Sutton -- Negativity bias in investors' reactions to board of directors' risk oversight disclosure / Ikseon Suh, Joseph Ugrin -- Are there interactive effects of subordinate and client competence on audit reviewers' judgments? / Mohammad Abdolmohammadi, Alan Reinstein -- The effects of guanxi and compensation structure on the objectivity of chinese internal auditors / Yuedong Li ... [et al] -- Reporting fraud : an examination of the bystander effect and evidence strength / Alisa Brink, C. Kevin Eller, Huiqi Gan -- Organizational learning and firm profitability : the role of competitive advantage / Adam Maiga -- Variance reporting, belief revision and profitability / Robert Leitch, Michael Majerczyk, Yu Tian.

Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting including financial, auditing, taxation, managerial and information systems, addressing a broad range of issues that affect the users, preparers and assurers of accounting information. Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociology, management science, and behavioral economics.

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