The Behavioural Research Community applies theory from social science disciplines such as economics, psychology, and sociology to understand the nature of judgment and decision making and behaviour in accounting, auditing, and ethical contexts. The group tests theory using a variety of research methods, including lab and field experiments, interviews, and questionnaires. The group's research investigates factors that impact managers' and professional accountants' behaviour such as management control systems, decision support systems, expertise, incentives, and resource constraints. The group's findings contribute to multiple accounting disciplines, including financial, managerial, auditing, ethics, and information systems.
Tim Bauer
Research Interests: Judgment/Decision-Making in Auditing, Accounting, and Taxation.
Efrim Boritz
Research Interests: Investigating areas of professional practice in external auditing and internal auditing which rely on the exercise of professional judgment.
Krista Fiolleau
Research Interests: Auditor's use of accounting information in decision making, the effect of organizational objectives on ethical reasoning, and accounting ethics.
Bradley Pomeroy
Research Interests: Assurance, governance, professional judgment, and decision making.
Adam Presslee
Research Interests: Theory from psychology and economics to understand how various incentive systems and control environments affect employee effort and performance.
Adam Vitalis
Research Interests: Economic, behavioural, and informational processing theories to experimentally investigate cognitive limitations in processing risk and other information cues in both audit and financial reporting settings.