The role of behavioral accounting research in financial accounting standard setting.
探讨行为会计研究者如何为财务会计准则制定做出贡献，分析其在准则形成中的比较优势，并关注如何改善研究者与美国财务会计准则委员会（FASB）之间的沟通。
Abstract Addresses the issue of how behavioral accountants can contribute to the establishment of standards in financial accounting policy research. Discussion of comparative advantages provided by behavioral accounting research in standard formation; Focus on how communication can be improved between behavioral researchers and the US Financial Accounting Standards Board (FASB).