Behavioral Accounting and Finance

Introduction

In the dynamic landscape of accounting and finance, the intersection of behavioral factors with decision-making processes has garnered significant attention in recent decades. The surge in published papers and their impact, evident through increasing citations over the past few decades, attests to the growing interest and demand for the field of behavioral accounting and finance. Real-world events, such as WeWork's valuation controversy, Bitcoin and meme stock bubbles, Boeing's 737 Max crisis, and various accounting scandals, serve as poignant illustrations of firm and market failures influenced by behavioral biases and heuristics. These failures not only resulted in substantial financial losses for investors but also led to significant job losses for employees. The tangible consequences underscore the urgency to advance the literature, explore the root causes of poor decision-making by firms and investors, and propose avenues to enhance decision-making processes in the realm of behavioral accounting and finance.

Despite remarkable strides in behavioral accounting and finance research, there exists a crucial need to deepen our understanding of how these behavioral elements, such as biases and heuristics, directly or indirectly impact accounting systems, auditing practices, financial reporting, financial markets, and corporate policies. This special issue aims to bridge existing gaps in the literature by spotlighting novel perspectives and advancements in this ever-evolving field.

The anticipated contributions are expected to provide fresh insights into behavioral biases, anomalies, heuristics, ethical considerations, and the transformative role of technologies like artificial intelligence. Moreover, the special issue seeks to unravel the nuanced interplay of firm-specific factors, contributing valuable knowledge to the expanding landscape of behavioral accounting and finance research.
The uniqueness of this special issue lies in its commitment to expanding the literature on the nuanced impact of behavioral elements across diverse realms of accounting and finance. By extending an invitation for empirical submissions, we encourage researchers to explore new research questions and confront evolving challenges within the field.

List of topic areas

• Behavioral Accounting
• Behavioral Finance
• Behavioral Biases
• Hueristics
• Accounting systems and financial reporting
• Ethical financial reporting
• Capital market efficiency
• Corporate Governance
• Decision analysis
• Data analytics
• Technological advances in decision making

Submissions information

Submissions are made using ScholarOne Manuscripts. Registration and access are available at: https://mc.manuscriptcentral.com/ijaim.
Author guidelines must be strictly followed. Please see:  https://www.emeraldgrouppublishing.com/journal/ijaim.

Authors should select (from the drop-down menu) the special issue title at the appropriate step in the submission process, i.e. in response to “Please select the issue you are submitting to”. 

Submitted articles must not have been previously published, nor should they be under consideration for publication anywhere else, while under review for this journal.

Key dates

Opening date for manuscripts submissions: 1st February 2024
Closing date for manuscripts submission: 31st October 2024       
Email for submissions: [email protected]

Guest Editor

Dr Corey Shank
Miami University, Farmer School of Business
[email protected]