Opportunities in Behavioral Accounting Research.
本文概述了行为会计研究近15年的发展，分析了各子领域（如审计、税务）的热点问题与公认发现，并探讨了跨子领域的研究方法及未来机遇。
Abstract Given the explosion in behavioral accounting research over the last: 15 years, the purpose of this paper is to provide an overview of current behavioral accounting research opportunities. The paper addresses three questions: What is getting published and where is it getting published? What research questions are generating the most interest in the subfields of accounting information systems, auditing, financial accounting, managerial accounting, and taxation? What are the generally accepted findings of this research activity, and where are the potentially productive research opportunities? Particular attention is given to research methods and findings that may transfer across accounting subfields. Research opportunities are discussed first in terms of accounting subfields, and then in terms of three broad themes: (1) knowledge and expertise, (2) technology and decision aids, and (3) group processes, organizational choice and culture.