Absolute forecast error (AFE)

, 111, 114

Accounting fraud

, 1–2

“Ad hoc” theoretical bases

, 211

Age of forecast

, 111

Agent multiemployer DB plan

, 150

Akaike information criterion (AIC)

, 172

Amazon’s Mechanical Turk (AMT)

, 14, 16, 33, 38–39

Analysts’ expertise

, 108–109

Analysts’ forecast dispersion

, 120

ANCOVA

, 194, 196

Annuity puzzle concept

, 155–157

ANOVA tests

, 41–42, 88–89

Archival studies

, 32–33

Area of interest (AOI)

, 261

Association for Investment Management and Research (AIMR)

, 109

Association of Chartered Certified Accountants (ACCA)

, 35

Audit engagement teams

, 60

additional analyses

, 69

results

, 66–69

sample

, 65

variable measurement

, 65–66

Audit-detected accounting errors

, 214

Auditors

, 60

commitments to other targets

, 62

firm commitment

, 61

multiple commitments

, 61

Balanced scorecards (BSCs)

, 251, 259–260

Bayesian information criterion (BIC)

, 172

Behavioral accounting research (BAR)

, 210

changes in population of accountants

, 211–218

country of origin

, 213–215

gender differences

, 212–213

generational differences

, 215–218

samples

, 211

studies

, 211

Behavioral ethics

analyses

, 17

literature

, 4

participants

, 14

research in

, 2

research setting and materials

, 10–14

supplemental analyses

, 17–20

Biased decision

, 251

Board of Governors of the Federal Reserve System (BGFRS)

, 154

Bootstrapping approach

, 198

Bounded ethicality

, 5

British Petroleum (BP)

, 36

Brokerage house size

, 112

Changes in accounting population

, 218

Citizenship

, 60

behavior

, 60

Clever Choice (CC)

, 258

Coefficient of variation for sales

, 120–122

Cognitive processing

, 251

Commitment

, 60, 63

Comparative fit index (CFI)

, 66

Confirmation bias

, 250

Confirmatory factor analysis (CFA)

, 65, 67

Corporate communication

, 47

Corporate reputation

, 35–36

Corporate social responsibility (CSR)

, 31–32, 183–184

additional analysis

, 46

analysis of investment judgments

, 41–42

analysis of investor skepticism

, 43–44

background and hypotheses development

, 186–190

crisis

, 33

crisis response strategies

, 36–38

dependent variables

, 193–194

design

, 39

design, task, and procedure

, 192

disclosures

, 183–184, 207

hypotheses tests

, 194–198

implications, limitations, and future research

, 201–202

independent variables

, 192–193

literature review

, 34–35

manipulation checks

, 41

mediation analysis

, 44–46

participants

, 38–39

performance

, 52

procedure

, 39–41

reputations

, 31–36, 52

research method and design

, 190–194

response strategy

, 34

supplementary analysis

, 198–201

Correlation analyses

, 17

Counterproductive work behaviors (CWB)

, 7, 9

Country of origin differences

, 213–215

Crisis

, 32, 35

Crisis response strategy

, 31–33

Cues

, 78–79, 82

Dark Triad

analyses

, 17

background and hypotheses

, 7–10

components

, 3

influence

, 1–2

measurement variables

, 16–17

participants

, 14

research setting and materials

, 10–14

supplemental analyses

, 17–20

traits

, 2

Decisions

, 253–255

Deep structure

, 107

Defined benefit plans (DB plans)

, 150

hypotheses development

, 157–162

literature review

, 154–157

methodology

, 163–166

pension participant vesting

, 152

research design

, 162–167

results

, 167–173

sample and data

, 162–163

summary statistics

, 166–167

Defining Issues Test (DIT)

, 214

Devil’s advocate (DA)

, 252, 254–255

Disclosure venues

, 187, 201–202

Dissenting opinion

, 251, 254–255

hypothesis development

, 255–257

literature review

, 253–257

research design

, 257–264

results

, 264–270

Distribution choices

, 164

Dual-process theory

, 251, 253, 255

Earnings forecasts

, 104

error

, 104–105

Earnings per share (EPS)

, 111

Effort

duration

, 88–89

intensity

, 87, 89, 91

provision

, 227–228

Endogeneity

, 167–172

Engagement team

, 60

Errors in perceptual causation

, 7

Escalation of commitment

, 250

Ethical behavior

, 1–2

Ethical blindness

, 2

Ethical decision-making

, 3–4

literature review of studies on

, 4

Ethical fading

, 1–2

analyses

, 17

background and hypotheses

, 5–10

individual components of Dark Triad to

, 3

participants

, 14

research setting and materials

, 10–14

supplemental analyses

, 17–20

Ethical sensitivity

, 5–7

Ethics-related judgments

, 214–215

Euphemistic language

, 7

Eurosif

, 35

Expectancy violation theory (EV theory)

, 32, 37

Experimental design

, 143–144

Experimental method

, 83–86

experimental design and procedure

, 84–86

participants

, 83–84

Expertise

, 103–105

Eye-tracking

, 251–252, 261

Federal Trade Commission (FTC)

, 40

Filmless digital camera

, 249–250

Financial Accounting Standards Board (FASB)

, 82

Financial analysts

, 103–104, 107

Financial disclosures

, 184

Financial literacy

, 162

Financial performance

, 184–185, 188, 190

Firms

, 35–37

commitment

, 61

firm-specific experience

, 122

following

, 111

Forecasts

, 103–104

accuracy

, 103–104, 111

control variables

, 111–112

dependent variables

, 111

frequency

, 112

hypotheses testing

, 114–120

independent variables

, 110–111

research method

, 108–112

sample selection and descriptive statistics

, 112–114

sensitivity analyses

, 120–122

specification of variables

, 110

theory and hypotheses

, 105–108

Gender differences

, 212–213

Gender socialization

, 213

General Experience (Rgenexp)

, 110

Generation X (millennials)

, 211

Generation Y (millennials)

, 211

Generational differences

, 215–218

in intrinsic and extrinsic rewards

, 215–216

in teamwork and collaboration

, 216

in technology use and comfort

, 216–218

Gift-exchange contracts

, 227–228

Gift-exchange model

, 228–229

conditions

, 232–233

descriptive statistics

, 235–237

hypothesis testing

, 237–239

parameters

, 233–235

procedures

, 233

robustness

, 229–230

subjects

, 235

supplemental analysis

, 239–244

theory and hypotheses

, 230–232

variables

, 235

Governmental Accounting Standards Board (GASB)

, 150

Great Ocean, Inc.

, 39–41, 52, 54, 56

High-quality social exchange relationships

, 60–61

Histograms

, 139

Human information processing

, 252

Illinois Municipal Retirement Fund (IMRF)

, 151

institutional background of LSW choices of nonvested employees at

, 152–153

Illinois Municipal Retirement Fund Authorized Agent (IMRFAA)

, 153–154

Incomplete contracts

and experiment

, 232–233

setting

, 233–234

Incremental fit index (IFI)

, 66

Individual Retirement Account (IRA)

, 152

Industry Specialization (Rspec)

, 111

Information asymmetry

, 231–232

Information search

, 253–255

Information source

, 184, 186, 188

of CSR disclosures

, 186

effect of information source on investment decisions

, 196–197

manipulations

, 206

Institutional Brokers Estimate System (I/B/E/S)

, 112

Instrumental variable (IV)

, 163–165

approach

, 167–172

probit regression estimation

, 167

International Beverages (IB)

, 193

International diversification

, 104–105

Investment decisions

effect of information source on

, 196–197

mediating effect of management credibility on

, 198

Investment judgments, analysis of

, 41–42

Investment preference task

, 100

Investor judgments

, 31–32, 34, 95

Investor skepticism, analysis of

, 43–44

Irreproducibility

, 210

Judgment/decision-making research asserts (J/DM research asserts)

, 105–106

Likert rating scales

, 134–135, 143

Lump sum withdrawals (LSW)

, 150–151

behavior

, 151–152

choices of nonvested employees

, 153–154

institutional background of LSW choices of nonvested employees at IMRF

, 152–153

literature

, 154–156

policies

, 152

Machiavellian attitudes

, 3

Machiavellianism

, 1–4, 7, 9

effect

, 17

ethical fading mediates effect of

, 19

Management accounting

, 229–230

Management credibility

, 193

effect of information source on management credibility judgments

, 194–196

mediating effect of management credibility on investment decisions

, 198

Management incentive

, 188–190

Managerial reporting

, 227–229

Manipulation checks

, 86–87, 264, 267

MANOVA test

, 264

Marketplace Simulation (MarSi)

, 10–14

Master of Science in Accounting (MSA)

, 83–84, 93

Mechanical Turk (MTurk)

, 217

Mediation analysis

, 44–46

MODO, Inc.

, 41

Moods

, 78, 80, 88–89, 91, 93

additional analyses

, 93–94

as information

, 81

manipulation checks

, 86–87

measures of effort to process financial information

, 87–88

mood, subjectivity cues, and effort to process financial information

, 81–83

results

, 86–94

valence

, 78

Moral disengagement

, 6

Moral hypocrisy

, 21–22

Motivated reasoning

, 250, 253–254

Multitask environment

, 229–231

Multivariate analysis

, 172–173

Multivariate tests

, 139

Narcissism

, 1–2, 9

ethical fading mediates effect of

, 20

prevalence

, 4–5

Narcissists

, 9

“National mood” in United States

, 78

Net present value (NPV)

, 79–80, 85

Nonprofessional investors

, 185, 189

Normality of distribution

, 139

Occupational socialization

, 213

One-way ANOVA

, 264

Optimal scale length

, 135–136

Overall effort

, 91–93

Participative budgeting

, 228–229

primary antecedent

, 231–232

Pension funding

, 151, 157, 160

consequences

, 151–152

Pension plan age (PLANAGE)

, 167

Pension portability

, 160

Perceived team fairness

, 75

Perceived team support

, 69, 75

Percentage-based scales

, 132

anchoring on labels

, 142–143

background and research question

, 134–137

common labeling designs

, 132

difference in means and variance

, 138–139

frequency of response

, 139–143

labeling

, 133

normality of distribution

, 139

participants and task

, 137

selection of scale points

, 142

variables

, 137–138

100-point scales

, 135

101-point scales

, 135

Post hoc techniques

, 70

Preference-inconsistent information

, 253

Prior period forecast accuracy

, 111

Professional commitment

, 62

Professional investors

, 183–185

Psychopaths

, 9–10

Psychopathy

, 1–4, 9–10

effect

, 17

ethical fading mediates effect of

, 19

Public sector DB plans

, 150–152

Randomization check

, 264

Rating scales

, 131–132, 134–135

Reciprocal preferences

, 230

Reciprocal service

, 160–162

employee determinants

, 160–162

plan and employment determinants

, 162

Reciprocity

, 228–231

Regression

analysis

, 17

variables

, 110

Relative accuracy

, 114

Replicability in accounting research

, 210

Replication

, 210

Reputations

, 31–32

Responsible investors

, 185

Retirement savings

, 150

leakage

, 156–157

Return on investment (ROI)

, 87–88

Risk-averse subordinate

, 212

Root mean square error of approximation (RMSEA)

, 66

Scale design theory

, 135–136

Scale labels

, 133

Scale points

, 133, 135, 140, 142

Self-aggrandizement

, 9

Self-deception

, 7

Self-justification theory

, 250

Sellers

, 11–13

Semantic differential scales

, 134–135, 143

Sensitivity

analyses

, 120–122

tests

, 173

Sentiment

, 79

Shapiro–Wilk test of normality

, 139

Shared emotion

, 78

Short Dark Triad measure (SD3 measure)

, 16

Simulated markets

, 3

“Slipperyslope” of decision-making

, 7

Social exchange theory

, 63–64

Social mood

, 78

Structural equation modeling (SEM)

, 44

Subjectivity

, 79, 82

cues

, 81, 83, 87–89, 91, 93

disclosures

, 80

“Subjectivity cue absent” condition

, 85

“Subjectivity cue present” condition

, 85

Substantial research

, 253

Supplemental analyses

, 3

Supplemental expertise measure

, 122

Supplemental firm complexity measures

, 120–122

Surface structures

, 107

Target similarity model

, 63–64, 66

Task complexity

, 105–106, 109–110

Teachers Retirement System (TRS)

, 156

Team citizenship behavior

, 60, 66, 69, 75–76

Team commitment

, 60, 75

prior organizational research on employees’ team commitment

, 62–63

Team-member exchange

, 62

Third-party reports of CSR

, 187–188

Trust-contract setting

, 233–234

Tucker–Lewis index (TLI)

, 66

Unethical acts

, 2

Unethical behavior

, 1–3

“Up or out” organizational culture

, 64

US Health and Retirement Survey (HRS)

, 155, 157

Variable of interest (VIT)

, 110

Vesting

, 152