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Behavioral accounting research (BAR) is richer today, in the topics covered, the methods used, and the range of sub-areas of accounting in which it is performed, than ever before. This paper offers a framework within which BAR literature can be viewed as a whole rather than in segments, such as by accounting sub-areas or by research method. The framework classifies BAR by the focus of the research: the individual, group, organization, or the society within which accounting exists. The purpose of the framework is to help researchers in BAR to appreciate the insights to their research questions that can be found in BAR using another research method or studying a similar issue in another sub-area of accounting. Existing research in each of these four areas is discussed to illustrate the usefulness of the framework. In addition, behavioral research in other disciplines that could impact BAR and areas of potential future research are discussed.

BackgroundFraud detection is a vital, yet complex task for auditors, shaped by environmental pressures, organisational systems, and individual traits. Based on Attribution Theory, auditors’ fraud detection ability (ADF) depends on how they interpret situational cues such as work pressure and client internal controls (CIC). The Myers-Briggs Type Indicator (MBTI) adds a psychological dimension, suggesting that personality types respond differently to such cues–some thrive under pressure, others struggle. Despite their importance, these factors are rarely examined together.AimThis study investigates how auditor work pressure, CIC, and personality type interact to influence fraud detection effectiveness.SettingThe study involved 109 external auditors from public accounting firms in Indonesia, selected for its dynamic regulatory environment and high fraud risk across sectors.MethodData were collected through structured questionnaires and analysed using multiple linear regression and moderated regression analysis (MRA).ResultClient internal controls significantly enhances auditors’ ability to detect fraud, whereas work pressure alone shows no significant effect. Auditor personality moderates both relationships–reducing the negative influence of work pressure and slightly weakening CIC’s positive impact.ConclusionIndividual psychological traits play a critical role in audit performance. Aligning auditor personality with task environments can improve fraud detection outcomes.ContributionThis study enriches behavioural accounting research and provides practical insights for audit firm staffing, audit planning, and training programmes that integrate psychological and contextual considerations to enhance auditor effectiveness.

We document considerable return comovement associated with accruals after controlling for other common factors. An accrual-based factor-mimicking portfolio has a Sharpe ratio of 0.16, higher than that of the market factor or the SMB and HML factors of Fama and French. According to rational frictionless asset pricing models, the ability of accruals to predict returns should come from the loadings on this accrual factor-mimicking portfolio. However, our tests indicate that it is the accrual characteristic rather than the accrual factor loading that predicts returns. These findings suggest that investors misvalue the accrual characteristic and cast doubt on the rational risk explanation. This paper was accepted by Brad Barber, Teck Ho, and Terrance Odean, special issue editors.

Ethical behavior is the attitude and actions of a person who adheres to commonly accepted social norms regarding good, proper, beneficial, and non-harmful activities. This study aims to examine the influence of emotional, intellectual, and spiritual intelligence on the ethical behavior of educator accountants at private universities in Indonesia, moderated by locus of control. This study’s population comprised all educator accountants who taught at nine private universities in Indonesia. At the same time, the sample size in this study was 196 accountant educators. The samples were educator accountants who had worked for at least one year. Data collection techniques used questionnaires and interviews (WhatsApp, Instagram, and Facebook), while the data analysis used was Structural Equation Modeling (SEM) with data processing using PLS software. The findings revealed that accountant educators’ ethical behavior is influenced by their emotional (p = 0.016), intellectual (p = 0.030), and spiritual intelligence (p = 0.039). The locus of control can moderate the influence of emotional intelligence on ethical behavior. However, it cannot moderate the effect of intellectual and spiritual intelligence on educator accountants’ ethical behavior.

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.

Objective: Comprehensive overview of the most current topics, trends and scientific production in the field of behavioral accounting.Method: A bibliometric approach was applied to analyze data extracted from the Scopus database covering the period 2013–2022. R software and VOS viewer were used to determine the relevant parameters of the studied papers and create scientific maps of collocations.Findings: An analysis of selected 270 papers has shown that behavioral accounting is a rather scattered area both in terms of publication outputs as well as the conceptual apparatus, including the keywords used by scientists dealing with such issues. This makes it much more challenging to synthesize its output to date and probably slows down the process of crystallizing its scientific identity.Value Added: It is a diagnosis of the current state of the art within behavioral accounting that can be treated as a continuation of the literature reviews made so far by means of more “manual” methods; however, the first performed with the use of bibliometric tools and devoted exclusively to that topic.Recommendations: It would benefit the field’s development if researchers parameterized their outputs to facilitate the synthesis of the current state of knowledge within behavioral accounting.

Purpose The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems. Design/methodology/approach This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021. Findings The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants. Research limitations/implications It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment. Originality/value The initial research focused on the relationship between Islamic work ethics in behavioral accounting.

Purpose The purpose of this study is to explore the quality of research work done in behavioral accounting through bibliometric analysis so that biases can be spotted and implications can be drawn. Design/methodology/approach The most recent papers on a given topic – behavioral accounting in this study – are gathered, assessed and analyzed using a systematic literature review approach, which is a rigorous process. Books, scientific publications and conference papers were used to discover, compile and synthesize pertinent information (Garca, 2013; Snyder, 2019). In this study, the authors used an iterative cycle methodology, which entails selecting pertinent keywords, conducting a literature search in the database of choice and then conducting the analysis. Findings Using bibliometric analysis, this study offers a fresh viewpoint on fundamental behavioral accounting concepts. The results suggest that important areas in the relevant behavioral accounting disciplines are changing, with important ramifications for academics and practitioners to better understand prospect theory and social identity theory. Research limitations/implications Researchers should parameterize their outputs to make it easier to synthesize the state of the art in behavioral accounting, which would advance the subject. Practical implications The study has important policy implications because it shows that decision-makers are increasingly focused on creating ethical and open accounting practices, which are essential for building improved accounting practices in the Big Data era. Social implications It is elementary in and of itself to recognize that accounting data are an outcome and a consequence of human behavior. The study itself makes a case for the social ramifications of this kind of study. Originality/value The study offers a comprehensive bibliometric analysis of behavioral accounting research sourced from the Scopus database. It presents a curated collection of leading works in the domain, categorized by articles, authors, publications, institutions and nations. This examination provides a current snapshot of advancements in behavioral accounting and can be perceived as an evolution of previous literature reviews that relied on traditional approaches. Notably, this is the inaugural study using solely bibliometric techniques.

Abstract This chapter examines whether professional auditors’ affect toward client management influences fraud likelihood judgments and whether accountability and experience with fraud risk judgments moderate this effect. This research also explores the process by which affect influences fraud judgments by examining affect’s influence on the evaluation of fraud evidence cues. Results indicate that more positive affect toward the client results in lower fraud likelihood judgments. Accountability is found to moderate this effect, but only for experienced auditors. These findings have implications for fraud brainstorming sessions where all staff levels provide input into fraud risk assessments and because client characteristics are especially salient during these assessments. Importantly, results also support the proposition that affect impacts inexperienced auditors’ fraud assessments through errant attribution of client likability to evidence cues that refer to management, rather than biasing all client-related evaluations. Together, these findings suggest that education and training can be improved to better differentiate relevant and irrelevant cues in fraud judgment.

We review 30 experimental auditing research papers published in four leading accounting and auditing journals from 2001 to 2023 to address three key issues. First, we identify trends in experimental auditing research and find that most studies are published in Behavioral Research in Accounting due to its focus on behavioral and psychological aspects of auditing. Second, to enhance the audit quality, we map this research to the task–person and interpersonal interaction framework. The findings indicate that most studies focus on audit task complexity, individual auditor attributes, and their interactions with stakeholders, addressing factors that influence auditor judgment quality. Third, by analyzing the characteristics of experimental studies, we highlight the evolution in the topics explored and participant types over the past two decades. These insights provide valuable guidance for future research and practical implications for improved audit judgment and decision-making processes.