Abstract
Experimental accounting research is a broad field which examines the accounting communication between managers, auditors, information intermediaries, investors and tax payers. By using theories from psychology and economics and by the use of experiments, it disentangles variables that are confounded in natural settings and measures the processes in judgment and decision making of actors who are involved in using or preparing accounting information.
Original language | English |
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Title of host publication | Wiley Encyclopedia of Management |
Publisher | Wiley |
Volume | 1 |
DOIs | |
Publication status | Published - 21 Jan 2015 |