ABI/INFORM Global database

, 119

Abnormal distracting events (ABN_DISTRACT)

, 79–80

Absolute forecast error (ABS_FE)

, 61, 66–69, 73

Absolute value of abnormal return (ABS_ARET)

, 61, 71, 75

Accountability pressure

, 4, 7

ANCOVA, mean scores and standard deviation for budgetary slack

, 16

relationship with budgetary slack creation

, 5–6

relationship with subordinates’ perceived levels of honesty

, 8–9

two-way interaction

, 18

Accounting

education

, 130–131

financial

, 119–122

management

, 122–126

profession

, 131–132

Adverse selection

, 5

Agency theory

, 5

Analysis of covariance (ANCOVA)

, 14–17

Analyst portfolio complexity

, 53–54

Analysts

, 58–59

Analysts’ earnings forecast accuracy

limited attention and

, 54–56

and price discovery process

, 56–57

Analysts’ earnings forecasts

, 52, 56–57

ANCOVA. See Analysis of covariance (ANCOVA)

AS3. See Auditing Standard No. 3 (AS3)

Attention span variation

, 79

Audit

, 126–128

litigation

, 91–92

quality benefits

, 90–91

quality reduction

, 126–127

work

, 94–96

Audit documentation

, 88

audit litigation

, 91–92

audit work

, 94–96

auditor litigation research

, 90–91

auditors expectations

, 94–96

dependent variables

, 100

descriptive statistics

, 100–108

disclosure

, 92–94

expectancy deviations

, 92–94

experimental task

, 97–98

independent variables

, 99

legal professional

, 91–92

participant demographics

, 100

participants

, 97

procedures

, 98–99

regression analysis

, 100–108

research design

, 97

Audit work quality (QUALITY)

, 100

cell means plot for

, 107

impact on AUDRESP

, 108

perceptions

, 100–101

Auditing Standard No. 3 (AS3)

, 88, 95–97

Auditor responsibility (AUDRESP)

, 99

cell means plot

, 105

judgments

, 100–101

legal professionals’ judgment of

, 94

QUALITY impact on

, 108

impact of the manipulations and interactions

, 103–105

Auditors

, 127

expectations

, 94–96

litigation research

, 90–91

AUDRESP. See Auditor responsibility (AUDRESP)

Behavior controls

, 121–122

Behavioral Research in Accounting

, 119

Bias

, 1–2

Bias-mitigation strategies

, 90

Budget negotiation process

, 3, 12–13, 21

Budgetary slack creation

, 1–2

accountability

, 4

impact of availability of information and accountability pressure

, 7

descriptive statistics

, 15

experimental procedures

, 11–13

laboratory experiment

, 3

manipulation checks

, 14

mediational effect of honesty

, 10

method

, 11–14

operational measures of variables

, 13–14

process

, 8

relationship between accountability pressure and subordinates’ perceived levels of honesty

, 8–9

relationship between subordinates’ perceived levels of honesty

, 9–10

relationship with accountability pressure

, 5–6

relationship with information availability

, 5

results

, 14–20

supplementary analyses

, 19–20

Budgeting

managers

, 1–2

studies

, 1–2

California Business and Professions Code

, 91–92

Carhart Four Factor model

, 60

Committee on Model Civil Jury Instructions

, 99

Competing tasks

, 79

and forecast error

, 69–71

hypothesis

, 52–53, 57–59

measurement

, 62

and price adjustment process

, 71–73

Contracts

, 117–118

Corporate social responsibility

, 121–122

Defined benefits plans

, 121–122

Defined contribution plans

, 121–122

Dependent variables

, 61

in audit documentation

, 100

Pearson correlation matrix for

, 15

Descriptive statistics

in audit documentation

, 100–108

in limited attention

, 63–69

Disclosure

, 92–94

Distracting event

and forecast error

, 73–75

hypothesis

, 52–53, 57–60

measurement

, 62–63

and price reaction

, 75–77

Distractions, abnormal levels of

, 79–81

Diverse expertise

, 79

Diversity of analyst experience

, 77–78

DOC condition

, 97–99, 102, 104–105

Documentation

, 90–91

requirements

, 95–96

Dummy-coded variables

, 102

EFA. See Exploratory factor analysis (EFA)

Effective monitoring

, 20

Endogeneity issues

, 79–80

abnormal levels of

, 79–81

Escalation of commitment

, 119–120

Ethical environment

, 30, 38–40, 41–42

manipulation

, 48–49

results

, 38–40

EVT. See Expectancy Violations Theory (EVT)

Expectancy deviations

, 92–94

Expectancy Violations Theory (EVT)

, 93–96

Experimental treatment conditions

, 7

Expert information intermediaries

, 55–56

Exploratory factor analysis (EFA)

, 130–131

Fama-French three factors plus momentum

, 60

Feedback

, 4

pressure

, 5–6

Financial accounting

, 119–122

Firm-level information environment

, 71

Forecast error

, 79

competing tasks and

, 69–71

distracting events and

, 73–75

Gama Company

, 11

Gift-exchange contracts (GE)

, 123–124

Global Competitiveness Reports

, 129

Global Settlement

, 81

GS. See Self-set goals (GS)

Her Majesty’s Revenue and Customs (HMRC)

, 129–130

High moral intensity

, 34–35, 47–48

HMRC. See Her Majesty’s Revenue and Customs (HMRC)

Honesty

, 2–3

mediational effect of

, 10

subordinates’ perceived levels of

, 8–9

Hours (Bygg) Inc.

, 47–48

IC. See Instrumental commitment (IC)

Impression management

, 8

Independent variables

, 37

in audit documentation

, 99

Pearson correlation matrix for

, 15

Information availability

ANCOVA, mean scores and standard deviation for budgetary slack

, 16

impact

, 7

relationship with budgetary slack creation

, 5

two-way interaction

, 18

Information impactedness condition

, 7

Information uncertainty

, 56–57

Instrumental commitment (IC)

, 125

Intrusion

, 122–123

Justification pressure

, 4

Legal proceedings

, 88

Legal professionals

, 91–92, 109–110

judgment of auditor responsibility

, 94

Limited attention

, 52–54

abnormal levels of distractions and forecast error

, 79–81

and analysts’ earnings forecast accuracy

, 54–56

attention span variation

, 79

competing tasks, task complexity, diverse expertise, and forecast error

, 79

competing tasks and forecast error

, 69–71

competing tasks and price adjustment process

, 71–73

competing tasks and price reaction

, 72

correlations

, 63–69

data and variables

, 58–59

descriptive statistics

, 63–69

distracting events and forecast error

, 73–75

distracting events and price reaction

, 75–77

issues of endogeneity

, 79–80

propensity score matched analysis

, 81

research questions and hypotheses

, 57–60

robustness checks and limitations

, 81–82

task complexity and diversity of analyst experience

, 77–78

Low moral intensity

, 32–34, 47

Machiavellianism

, 30–31

high moral intensity

, 34–35, 47–48

independent variables

, 37

low moral intensity

, 32–34, 47

MTurk and undergraduate participants comparisons

, 42–44

MTurk vs. student participants

, 35–36

research methodology

, 36–37

results

, 38–44

Macroeconomic environment (MAI)

, 129

Magnitude of consequences

, 33–34

MAI. See Macroeconomic environment (MAI)

Management accounting

, 122–126

Management Accounting Quarterly

, 119

Manipulation checks

, 14

Market reaction

, 71

Means

, 2–3

Mechanical Turk (MTurk)

, 30–31

regression results

, 38

student participants, vs.

, 35–36

and undergraduate participants comparisons

, 42–44

Mediational effect of honesty

, 10

Mergers and acquisitions (MERGE)

, 63

Microeconomic environment (MII)

, 129

MII. See Microeconomic environment (MII)

Minimum rate of return targets

, 119–120

Moral hazard

, 5

Moral intensity

, 30

high

, 34–35, 47–48

low

, 32–34, 47

Multi-tasking

, 58–59

Multiple regression analysis

for judgments of audit work quality

, 106

for judgments of auditor responsibility

, 104

for judgments of auditor responsibility–controlling for quality

, 108–109

NC. See Normative commitment (NC)

“Negligent” response

, 100

Negotiated budget

, 3, 13

Negotiation

process

, 2

rule

, 118

subordinates’ perceived levels of honesty during

, 9–10

NO PUR condition

, 97–99, 102, 104–105

Non-profit organizations

, 130

Normative commitment (NC)

, 125

“Not negligent” response

, 100

One-tailed Bonferroni adjusted tests

, 17

Online labor pool

, 31, 33

participants

, 30–31

Operational measures of variables

, 13–14

Opportunistic behavior

, 5

Optimal contracts (OPT)

, 123–124

Organization culture

, 21

Output controls

, 121–122

P/E ratio. See Price-to-earnings ratio (P/E ratio)

Participants

, 3, 11, 13

in audit documentation

, 97

PCAOB. See Public Company Accounting Oversight Board (PCAOB)

Pearson correlation matrix for independent and dependent variables

, 15

Perceived responsibility

, 33–34, 37, 42, 43–44

PII. See Soundness and quality of public institutions (PII)

Portfolio size

, 53

Positive impression

, 9

Post-earnings announcement price adjustment

, 52

Pre-AS3 standards (PRE-AS3)

, 97–98, 104–105

Price adjustment process

, 52–53

competing tasks and

, 71–73

Price discovery process

, 56–57

Price reaction

competing tasks and

, 72

distracting events and

, 75–77

Price-to-earnings ratio (P/E ratio)

, 63–64

Private information conditions

, 12

Process

, 2–3, 8

Propensity score matched analysis

, 81

PSO. See Public service organization (PSO)

Psychological contracts

, 118–119

accounting applications

, 119–132

accounting education

, 130–131

accounting profession

, 131–132

audit

, 126–128

breach

, 120–128, 132–133

financial accounting

, 119–122

future research

, 132–133

management accounting

, 122–126

non-profit organizations

, 130

research

, 119

tax

, 129–130

Public Company Accounting Oversight Board (PCAOB)

, 88–94, 110

Public information conditions

, 12

Public service organization (PSO)

, 129–130

PUR condition

, 97–99, 102

Quality-reducing behaviors

, 126–127

Rebuttable presumption

, 88–92, 109–110

Reciprocity rule

, 118

Regression analysis

, 127

in audit documentation

, 100–108

Reputation

, 9

Responsibility pressure

, 4–6

Robustness checks and limitations

, 81–82

SAS No.96. See Statement on Auditing Standards No.96 (SAS No.96)

Scrutiny

, 122–123

Self-set goals (GS)

, 125

SEM. See Structural equation modeling (SEM)

Serial processing

, 58–59

Slack

, 125

Social exchange theory

, 118

Soundness and quality of public institutions (PII)

, 129

Statement on Auditing Standards No.96 (SAS No.96)

, 88, 97

Strategic performance measurement systems (SPMS)

, 124–125

Structural equation modeling (SEM)

, 124–125

Student participants

, 30–31

MTurk vs.

, 35–36, 42–44

Subordinates

, 1–2

perceived levels of honesty

, 8–9

perceived levels of honesty during negotiation

, 9–10

Superior-imposed budget

, 3, 13

Task complexity

, 52–53, 79

of analyst experience

, 77–78

Tax

, 129–130

Technological innovativeness (TI)

, 129

Trial-run and training session

, 3, 11–12

Unrelated distraction

, 52–53

Wharton Research Data Services (WRDS)

, 60

Whistle-blowing

, 31–32

Work accuracy

, 53

World’s Economic Forum

, 129

WRDS. See Wharton Research Data Services (WRDS)

WRDS-COMPUSTAT quarterly database

, 60

WRDS-CRSP database

, 60

WRDS-IBES database

, 60

WRDS-Thompson Reuters 13f database

, 60