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Accounting, Organizations, and InstitutionsEssays in Honour of Anthony Hopwood$
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Christopher S. Chapman, David J. Cooper, and Peter Miller

Print publication date: 2009

Print ISBN-13: 9780199546350

Published to Oxford Scholarship Online: February 2010

DOI: 10.1093/acprof:oso/9780199546350.001.0001

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

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

Chapter:
(p.290) 13 Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice*
Source:
Accounting, Organizations, and Institutions
Author(s):

Robert Libby

Nicholas Seybert

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199546350.003.0013

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.

Keywords:   earnings management, accounting choice, financial reporting, regulation, corporate governance, auditing

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