Laboratory and Experimental Research Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Lab and Experimental Research Main Page  |  Decision Theory Main Page

Abdel-Khalik, A. R. and K. M. El-Sheshai. 1980. Information choice and utilization in an experiment on default prediction. Journal of Accounting Research (Autumn): 325-342.

Abdel-Khalik, R. and T. F. Keller. 1979. Earning or Cash Flows: An Experiment on Functional Fixation and the Valuation of the Firm. Studies in Accounting Research (16). American Accounting Association.

Abdel-Rahim, H., M. P. Lorenz and A. A. Zaher. 2022. How do cultural difference, cultural exposure, and CQ affect interpretations of trust from contract choices? Evidence from dyadic cross-country experiments. Accounting, Organizations and Society (96): 101282.

Abdellaoui, M., E. Diecidue and A. Öncüler. 2011. Risk preferences at different time periods: An experimental investigation. Management Science (May): 975-987.

Abramson, C., I. S. Currim and R. Sarin. 2005. An experimental investigation of the impact of information on competitive decision making. Management Science (February): 195-207.

Ackert, L. F., B. K. Church and D. H. Turner. 2001. Experimental market behavior and accounting students' knowledge of permanent earnings. Issues in Accounting Education (February): 1-19.

Ackert, L. F., B. K. Church and M. Shehata. 1997. An experimental examination of the effects of forecast bias on individuals' use of forecasted information. Journal of Accounting Research (Spring): 25-42.

Ackert, L. F., B. K. Church and P. Zhang. 2004. Asset prices and informed traders' abilities: Evidence from experimental asset markets.Accounting, Organizations and Society 29(7): 609-626.

Aghamolla, C. and N. Li. 2018. Debt contract enforcement and conservatism: Evidence from a natural experiment. Journal of Accounting Research (December): 1383-1416.

Ahmed, A. S., Y. Li and N. Xu. 2020. Tick size and financial reporting quality in small-cap firms: Evidence from a natural experiment. Journal of Accounting Research (September): 869-914.

Akter, M., J. Y. Lee and Y. Monden. 1999. Motivational impacts of the type and tightness of target cost information: A laboratory experiment. Advances In Management Accounting (8): 159-171.

Alblas, A. and M. Notten. 2021. Speed is significant in short-loop experimental learning: Iterating and debugging in high-tech product innovation. Decision Sciences 52(6): 1364-1402.

Allee, K. D., N. Bhattacharya, E. L. Black and T. E. Christensen. 2007. Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data. Accounting, Organizations and Society 32(3): 201-222.

Alm, J. 1991. A perspective on the experimental analysis of taxpayer reporting. The Accounting Review (July): 577-593. (Part of a forum on reporting and auditing tax compliance).

Amer, T. 1991. An experimental investigation of multi-cue financial information display and decision making. Journal of Information Systems (Fall): 18-34.

Amer, T. S. 1993. Entity-relationship and relational database modeling representations for the audit review of accounting applications: An experimental examination of effectiveness. Journal of Information Systems (Spring): 1-15.

Anand, V. V., R. Balakrishnan and E. Labro. 2019. A framework for conducting numerical experiments on cost system design. Journal of Management Accounting Research 31(1): 41-61.

Anandarajan, A. and C. Viger. 2001. The role of quality cost information in decision making: An experimental investigation of pricing decisions. Advances in Management Accounting (10): 227-249.

Anctil, R. M., J. Dickhaut, C. Kanodia and B. Shapiro. 2004. Information transparency and coordination failure: Theory and experiment. Journal of Accounting Research (May): 159-195.

Anderson, E. T. and D. Simester. 2011. A step-by-step guide to smart business experiments. Harvard Business Review (March): 98-105. (Summary).

Anderson, H. M., B. A. Coda and J. W. Giese. 1972. An experiment with a one-semester introductory accounting course. The Accounting Review (January): 175-177.

Anderson, J. A. and W. C. Boynton. 1992. Managing the intermediate accounting overload: An experiment. Journal of Accounting Education 10(2): 297-307.

Andon, P., J. Baxter and W. F. Chua. 2007. Accounting change as relational drifting: A field study of experiments with performance measurement. Management Accounting Research (June): 273-308.

Ansari, S. L. 1976. Behavioral factors in variance control: Report on a laboratory experiment. Journal of Accounting Research (Autumn): 189-211.

Arad, A. and G. Gayer. 2012. Imprecise data sets as a source of ambiguity: A model and experimental evidence. Management Science (January): 188-202.

Ariail, D. L., K. T. Smith and L. M. Smith. 2021. A pedagogy for inculcating professional values in accounting students: Results from an experimental intervention. Issues in Accounting Education (November): 5-40.

Armstrong, C., J. D. Kepler, D. Samuels and D. Taylor. 2022. Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments. Journal of Accounting and Economics (November-December): 101521.

Armstrong, C. S. 2013. Discussion of "CEO compensation and corporate risk-taking: Evidence from a natural experiment". Journal of Accounting and Economics (December Supplement): 102-111.

Arnold, M. C. and R. Grasser. 2022. Do job candidates' effort promises matter when the labor market is competitive? Experimental evidence. Journal of Management Accounting Research 34(2): 1-21.

Arnold, M. C. and R. M. Gillenkirch. 2015. Using negotiated budgets for planning and performance evaluation: An experimental study. Accounting, Organizations and Society (43): 1-16.

Arnold, M. C., M. Artz and I. D. Tafkov. 2022. The effect of past performance and task type on managers' target setting decisions: An experimental investigation. The Accounting Review (November, Issue 7): 1-22.

Arnold, V. 1995. Discussion of an experimental evaluation of measurements of information systems effectiveness. Journal of Information Systems (Fall): 85-91.

Arnold, V. 1998. Discussion of factors that influence reliance on decision aids: A model and an experiment. Journal of Information Systems (Fall): 95-97.

Arnold, W. J. 1961. Japanese management rates itself - An experiment in appraising "business efficiencies". The Journal of the Academy of Management 4(2): 144-148.

Asay, H. S., R. D. Guggenmos, K. Kadous and L. Lisa. 2022. Theory testing and process evidence in accounting experiments. The Accounting Review (November, Issue 6): 23-43.

Ashton, R. H. 1974. An experimental study of internal control judgments. Journal of Accounting Research (Spring): 143-157.

Ashton, R. H. 1976. Cognitive changes induced by accounting changes: Experimental evidence on the functional fixation hypothesis. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 1-17.

Ashton, R. H. 1982. Discussion of an assessment of laboratory experiments in accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 102-107.

Austin, C. R., D. D. Bobek and L. L. Harris. 2021. Does information about gender pay matter to investors? An experimental investigation. Accounting, Organizations and Society (90): 101193.

Awasthi, V. N., C. W. Chow and A. Wu. 1997. Sensitizing accounting students to cultural diversity: Reporting on a teaching experiment. Issues in Accounting Education (Spring): 77-80.

Bahmanziari, T., M. D. Odom and J. C. Ugrin. 2009. An experimental evaluation of the effects of internal and external e-Assurance on initial trust formation in B2C e-commerce. International Journal of Accounting Information Systems 10(3): 152-170.

Bailes, J. C. 1979. Lectures versus personalized instruction: An experimental study in elementary managerial accounting. The Accounting Review (January): 147-154.

Baiman, S. and B. L. Lewis. 1989. An experiment testing the behavioral equivalence of strategically equivalent employment contracts. Journal of Accounting Research (Spring): 1-20.

Baird, J. E., R. C. Zelin II and L. A. Ruggle. 1998. Experimental evidence on the benefits of using andquot;writing to learnandquot; activities in accounting courses. Issues in Accounting Education (May): 259-276.

Balakrishnan, R. and M. Penno. 2014. Causality in the context of analytical models and numerical experiments. Accounting, Organizations and Society 39(7): 531-534.

Balakrishnan, R., G. G. Sprinkle and M. G. Williamson. 2011. Contracting benefits of corporate giving: An experimental investigation. The Accounting Review (November): 1887-1907.

Bamber, E. M. and D. Snowball. 1988. An experimental study of the effects of audit structure in uncertain task environments. The Accounting Review (July): 490-504.

Banerjee, S. and M. Maier. 2016. Public information precision and coordination failure: An experiment. Journal of Accounting Research (September): 941-986.

Barnes, P. and J. Webb. 1986. Management information changes and functional fixation: Some experimental evidence from the public sector. Accounting, Organizations and Society 11(1): 1-18.

Barra, R. A. and M. E. Taylor. 2007. An experimental investigation of the application of order effects in correctly determining the fairness of accounts receivable. Journal of Forensic Accounting 8(1-2): 155-182.

Barradale, N. J., B. M. Goodson and M. Sooy. 2022. Does accounting measurement influence market efficiency? A laboratory market perspective. Behavioral Research In Accounting 34(2): 1-18.

Barrett, M. E. 1971. Accounting for intercorporate investments: A behavior field experiment. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 50-65.

Barrett, M. E. 1971. [Discussion of accounting for intercorporate investments: A behavior field experiment]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 79-92.

Barron, O. E. and H. Qu. 2014. Information asymmetry and the ex ante impact of public disclosure quality on price efficiency and the cost of capital: Evidence from a laboratory market. The Accounting Review (July): 1269-1297.

Bartee, E. M. 1967. Optimization of experimental lunar payloads. Management Science (October): B28-B40.

Barthélemy, J. 2006. The experimental roots of revolutionary vision. MIT Sloan Management Review (Fall): 81-84.

Barton, R. F. 1969. An experimental study of the impact of competitive pressures on overhead allocation bids. Journal of Accounting Research (Spring): 116-122.

Bass, B. M. and H. J. Leavitt. 1963. Some experiments in planning and operating. Management Science (July): 574-585.

Baxter, J. and W. F. Chua. 2008. Be(com)ing the chief financial officer of an organisation: Experimenting with Bourdieu's practice theory. Management Accounting Research (September): 212-230.

Bearden, J. N., A. Rapoport and R. O. Murphy. 2006. Sequential observation and selection with rank-dependent payoffs: An experimental study. Management Science (September): 1437-1449.

Beck, P. J., J. S. Davis and W. Jung. 1991. Experimental evidence on taxpayer reporting under uncertainty. The Accounting Review (July): 535-558. (Part of a forum on reporting and auditing tax compliance).

Beck, P. J., J. S. Davis and W. Jung. 1992. Experimental evidence on an economic model of taxpayer aggression under strategic and nonstrategic audits. Contemporary Accounting Research 9(1): 86-112.

Becker, S. W., J. Ronen and G. H. Sorter. 1974. Opportunity costs - An experimental approach. Journal of Accounting Research (Autumn): 317-329.

Belkaoui, A. 1980. The interprofessional linguistic communication of accounting concepts: An experiment in sociolinguistics. Journal of Accounting Research (Autumn): 362-374.

Belkaoui, A. 1986. Accounting students' need for achievement and career aspirations: An experiment. Issues in Accounting Education (Fall): 197-206.

Belnap, A. 2023. The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment. Journal of Accounting and Economics (February): 101522.

Benbasat, I. and A. S. Dexter. 1979. Value and events approaches to accounting: An experimental evaluation. The Accounting Review (October): 735-749.

Benjamin, J. J. and R. H. Strawser. 1974. The publication of forecasts: An experiment. Abacus 10(2): 138-146.

Berg, J., D. Coursey and J. Dickhaut. 1990. Experimental methods in accounting: A discussion of recurring issues. Contemporary Accounting Research 6(2): 825-849.

Berg, J. E. 1991. Discussion of the impact of MAS on auditors' independence: An experimental markets study. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 99-106.

Berger, L. 2019. The importance of task complexity when rewarding nonfinancial performance. Journal of Management Accounting Research 31(2): 1-17.

Berger, L., K. Fiolleau and C. MacTavish. 2019. I know something you don't know: The effect of relative performance information and individual performance incentives on knowledge sharing. Journal of Management Accounting Research 31(2): 19-35.

Bertrand, R. M. M., A. J. H. C. Schram and E. H. J. Vaassen. 2013. Understanding contract audits: An experimental approach. Auditing: A Journal of Practice & Theory 32(1): 1-31.

Bhote, K. 1988. World Class Quality: Design of Experiments Made Easier, More Cost Effective than SPC. American Management Association.

Bhote, K. R. and A. K. Bhote. 1999. World Class Quality: Using Design of Experiments to Make it Happen. American Management Association.

Billings, R. S., R. J. Klimoski and J. A. Breaugh. 1977. The impact of a change in technology on job characteristics: A quasi-experiment. Administrative Science Quarterly 22(2): 318-339.

Birnberg, J. G. 1996. Commentary on exploratory experimental evidence on independence impairment conditions: Aggregate and individual results. Behavioral Research In Accounting (8 Supplement):196-199.

Birnberg, J. G. and R. Nath. 1968. Laboratory experimentation in accounting research. The Accounting Review (January): 38-45.

Black, P. W., A. H. Newman, B. R. Stikeleather and N. J. Waddoups. 2019. Performance feedback type and employees' subsequent willingness to help other employees. Journal of Management Accounting Research 31(3): 25-39.

Blaskovich, J. L. 2008. Exploring the effect of distance: An experimental investigation of virtual collaboration, social loafing, and group decisions. Journal of Information Systems (Spring): 27-46.

Bloomfield, R. 1999. Discussion of an experimental investigation of auditor-auditee interaction under ambiguity. Journal of Accounting Research (Studies on Credible Financial Reporting): 157-165.

Bloomfield, R. and J. Hales. 2009. An experimental investigation of the positive and negative effects of mutual observation. The Accounting Review (March): 331-354.

Blyakhman, A. 2022. Even accountants benefit from experiments. Strategic Finance (September): 12.

Boatsman, J. R., L. P. Grasso, M. B. Ormiston and J. H. Reneau. 1992. A perspective on the use of laboratory market experimentation in auditing research. The Accounting Review (January): 148-156. (Part of a forum on laboratory markets and auditing research).

Bojinov, I., G. Saint-Jacques and M. Tingley. 2020. Avoid the pitfalls of A/B testing: Make sure your experiments recognize customers varying needs. Harvard Business Review (March/April): 48-53.

Bol, J., L. Laviers and J. Sandvik. 2023. Creativity contests: An experimental investigation of eliciting employee creativity. Journal of Accounting Research (March): 47-94.

Boone, J. P. and T. L. Coe. 2002. The 150-hour requirement and changes in the supply of accounting undergraduates: Evidence from a quasi-experiment. Issues in Accounting Education (August): 253-268.

Boritz, J. E., B. G. Gaber and W. M. Lemon. 1988. An experimental study of the effects of elicitation methods on review of preliminary audit strategy by external auditors. Contemporary Accounting Research 4(2): 392-411.

Borthick, A. F., P. L. Bowen, S. T. Liew and F. H. Rohde. 2001. The effects of normalization on end-user query errors: An experimental evaluation. International Journal of Accounting Information Systems 2(4): 195-221.

Boutell, W. S. 1970. Discussion of an experiment on nonsampling errors. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 172-174.

Bowen, P. L. and F. H. Rohde. 2002. Further evidence of the effects of normalization on end-user query errors: An experimental evaluation. International Journal of Accounting Information Systems 3(4): 255-290.

Bowlin, K. O., J. Hales and S. J. Kachelmeier. 2009. Experimental evidence of how prior experience as an auditor influences managers’ strategic reporting decisions. Review of Accounting Studies 14(1): 63-87.

Boylan, S. J. 2000. Using experimental asset markets to illustrate the value of auditing. Issues in Accounting Education (February): 43-65.

Boylan, S. J. 2004. A classroom experiment on the benefit of auditing in financial markets. Issues in Accounting Education (May): 189-209.

Boylan, S. J. 2012. Experimental evidence on the effect of earnings targets on managers' estimates in the financial statements. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 209-217.

Braden, A. D. 1954. The blackboard versus projected still pictures in the teaching of accounting - An experiment. The Accounting Review (October): 683-687.

Brandon, C. H. and J. E. Jarrett. 1977. Experimenting with students' ability to forecast. The Accounting Review (July): 697-704.

Brazel, J. F., S. B. Jackson and T. J. Schaefer. 2016. The outcome effect and professional skepticism. The Accounting Review (November): 1577-1599.

Bricker, R. and M. DeBruine. 1993. The effects of information availability and cost on investment strategy selection: An experiment. Behavioral Research In Accounting (5):30-57.

Brink, A. G., J. C. Coats and F. W. Rankin. 2017. Deceptive superiors and budgetary reporting: An experimental investigation. Journal of Management Accounting Research 29(3): 70-91.

Brink, A. G., J. L. Hobson and D. E. Stevens. 2017. The effect of high power financial incentives on excessive risk-taking behavior: An experimental examination. Journal of Management Accounting Research 29(1): 13-29.

Broder, B. 1950. An educational experiment in cost accounting. The Accounting Review (January):99-100.

Brown, D. L. and D. R. Jones. 1998. Factors that influence reliance on decision aids: A model and an experiment. Journal of Information Systems (Fall): 75-94.

Brown, J. L., J. H. Evans III and D. V. Moser. 2009. Agency theory and participative budgeting experiments. Journal of Management Accounting Research (21): 317-345.

Bryant, S. M., J. E. Hunton and D. N. Stone. 2004. Internet-based experiments: Prospects and possibilities for behavioral accounting research. Behavioral Research in Accounting (16): 107-130.

Budescu, D. V. and B. Maciejovsky. 2005. The effect of payoff feedback and information pooling on reasoning errors: Evidence from experimental markets. Management Science (December): 1829-1843.

Buller, P. F. and C. H. Bell, Jr. 1986. Effects of team building and goal setting on productivity: A field experiment. The Academy of Management Journal 29(2): 305-328.

Burrell, O. K. 1929. An experiment in student and teacher rating. The Accounting Review (September): 194-197.

Butler, J. B. and R. D. Mautz Jr. 1996. Multimedia presentations and learning: A laboratory experiment. Issues in Accounting Education (Fall): 259-280.

Butler, M. G., K. S. Church and A. W. Spencer. 2019. Do, reflect, think, apply: Experiential education in accounting. Journal of Accounting Education (48): 12-21.

Cadsby, C. B., F. Song and F. Tapon. 2007. Sorting and incentive effects of pay for performance: An experimental investigation. The Academy of Management Journal 50(2): 387-405.

Calegari, M. J., J. W. Schatzberg and G. R. Sevcik. 1998. Experimental evidence of differential auditor pricing and reporting strategies. The Accounting Review (April): 255-275.

Callon, M. 2009. Civilizing markets: Carbon trading between in vitro and in vivo experiments. Accounting, Organizations and Society 34(3-4): 535-548.

Campbell, D. T. 1970. Considering the case against experimental evaluations of social innovations. Administrative Science Quarterly 15(1): 110-113.

Carlson, A. E. 1977. ASR 190 - The grand experiment. Management Accounting (October): 23-25.

Carzo, R. Jr. and J. N. Yanouzas. 1970. Justification for the Carzo-Yanouzas experiment on flat and tall structures. Administrative Science Quarterly 15(2): 235-240.

Cason, T. N., K. N. Kannan and R. Siebert. 2011. An experimental study of information revelation policies in sequential auctions. Management Science (April): 667-688.

Chalos, P. 1991. Conjunctive explanations in cost variance investigation: Experimental replications and extensions. Abacus 27(1): 1-14.

Chan, E. W., S. J. Kachelmeier and X. Zhang. 2021. Working longer but not harder: The effects of incentivizing inputs versus outputs in a heterogeneous workforce. The Accounting Review (September): 133-156. (An experiment where participants solve anagram puzzles).

Chang, K., Y. Sung and I. Chen. 2002. The effect of concept mapping to enhance text comprehension and summarization. The Journal of Experimental Education 71(1): 5-23.

Chapman, R. L., J. L. Kennedy, A. Newell and W. C. Biel. 1959. The systems research laboratory's air defense experiments. Management Science (April): 250-269.

Chen, C. C., K. T. Jones and K. Moreland. 2014. Differences in learning styles. The CPA Journal (August): 46-51. (Concrete Experience - Feeling, Observations and Reflection - Watching, Abstract Conceptualization - Thinking, and Active Experimentation - Doing).

Chen, C. X., M. G. Williamson and F. H. Zhou. 2012. Reward system design and group creativity: An experimental investigation. The Accounting Review (November): 1885-1911.

Chen, H. and Q. Wu. 2021. Short selling threat and real activity manipulation: Evidence from a natural experiment. Advances in Accounting: Incorporating Advances in International Accounting (52): 100514.

Chen, H., S. H. Ham and N. Lim. 2011. Designing multiperson tournaments with asymmetric contestants: An experimental study. Management Science (May): 864-883.

Chen, N. X., P. C. Chiu and T. Shevlin. 2018. Do analysts matter for corporate tax planning? Evidence from a natural experiment. Contemporary Accounting Research 35(2): 794-829.

Chen, Q., K. Kelly and S. E. Salterio. 2012. Do changes in audit actions and attitudes consistent with increased auditor scepticism deter aggressive earnings management? An experimental investigation. Accounting, Organizations and Society 37(2): 95-115.

Chen, T., G. Zhang and Y. Zhou. 2018. Enforceability of non-compete covenants, discretionary investments, and financial reporting practices: Evidence from a natural experiment. Journal of Accounting and Economics (February): 41-60.

Chen-Ritzo, C., T. P. Harrison, A. M. Kwasnica and D. J. Thomas. 2005. Better, faster, cheaper: An experimental analysis of a multiattribute reverse auction mechanism with restricted information feedback. Management Science (December): 1753-1762.

Chesney, T., S. Chuah and R. Hoffmann. 2009. Virtual world experimentation: An exploratory study. Journal of Economic Behavior & Organization (October): 618-635.

Choi, J. 2014. Can offering a signing bonus motivate effort? Experimental evidence of the moderating effects of labor market competition. The Accounting Review (March): 545-570.

Choi, J. H., J. Pacelli, K. M. Rennekamp and S. Tomar. 2023. Do jobseekers value diversity information? Evidence from a field experiment and human capital disclosures. Journal of Accounting Research (June): 695-735.

Chong, V. K. and I. Ferdiansah. 2011. The effect of trust-in-superior and truthfulness on budgetary slack: An experimental investigation. Advances in Management Accounting (19): 55-73.

Chow, C. W., J. C. Cooper and K. Haddad. 1991. The effects of pay schemes and ratchets on budgetary slack and performance: A multiperiod experiment. Accounting, Organizations and Society 16(1): 47-60.

Chow, C. W., K. Haddad and M. Hirst. 1996. An experimental market's investigation of discretionary financial disclosure. Abacus 32(2): 133-152.

Chow, C. W., M. D. Shields and Y. K Chan. 1991. The effects of management controls and national culture on manufacturing performance: An experimental investigation. Accounting, Organizations and Society 16(3): 209-226.

Chow, C. W., M. Hirst and M. D. Shields. 1995. The effects of pay schemes and probabilistic management audits on subordinate misrepresentation of private information: An experimental investigation in a resource allocation context. Behavioral Research In Accounting (7): 1-16.

Chow, C. W., R. N. Hwang and W. Liao. 2000. Motivating truthful upward communication of private information: An experimental study of mechanisms from theory and practice. 36(2): 160-179.

Christ, M. H. 2013. An experimental investigation of the interactions among intentions, reciprocity, and control. Journal of Management Accounting Research (25): 169-197.

Christensen, T. E., E. Gomez, M. Ma and J. Pan. 2021. Analysts' role in shaping non-GAAP reporting: Evidence from a natural experiment. Review of Accounting Studies 26(1): 172-217.

Chui, L., K. Martin and B. Pike. 2013. A quasi-experimental assessment of interactive student response systems on student confidence, effort, and course performance. Journal of Accounting Education 31(1): 17-30.

Church, B. K., D. Nagao, and K. Surysekar. 1999. Continued support for poorly performing capital projects: A multi-period experimental study. Advances in Management Accounting (8): 27-43.

Church, B. K., J. G. Jenkins, S. A. McCracken, P. B. Roush and J. D. Stanley. 2015. Auditor independence in fact: Research, regulatory, and practice implications drawn from experimental and archival research. Accounting Horizons (March): 217-238.

Church, B. K., M. Peytcheva, W. Yu and O. Singtokul. 2015. Perspective taking in auditor-manager interactions: An experimental investigation of auditor behavior. Accounting, Organizations and Society (45): 40-51.

Church, B. K., T. Libby and P. Zhang. 2008.Contracting frame and individual behavior: Experimental evidence. Journal of Management Accounting Research (20): 153-168.

Chy, M., G. De Franco and B. Su. 2021. The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment. Journal of Accounting and Economics (February): 101354.

Clark, C. E. and B. N. Schwartz. 1989. Accounting anxiety: An experiment to determine the effects of an intervention on anxiety levels and achievement of introductory accounting students. Journal of Accounting Education 7(2): 149-169.

Clark, N. B. 1934. Accounting for experimental and developmental costs. N.A.C.A. Bulletin (February 1): 701-710.

Clements, C. E. and C. Wolfe. 2000. Reporting financial results with the video medium: An experimental analysis. Journal of Information Systems (Fall): 79-94.

Clinton, B. D. and J. M. Kohlmeyer III. 2005. The effects of group quizzes on performance and motivation to learn: Two experiments in cooperative learning. Journal of Accounting Education 23(2): 96-116.

Coats, J. C. and F. W. Rankin. 2016. The delegation of decision rights: An experimental investigation. Advances in Management Accounting (27): 39-71.

Cohen, A. M., E. L. Robinson and J. L. Edwards. 1969. Experiments in organizational embeddedness. Administrative Science Quarterly 14(2): 208-221.

Coller, M. 1996. Information, noise, and asset prices: An experimental study. Review of Accounting Studies 1(1): 35-50.

Collins, J. M. and P. M. Muchinsky. 1993. An assessment of the construct validity of three job evaluation methods: A field experiment. The Academy of Management Journal 36(4): 895-904.

Colquitt, J. A. 2008. From the editors: Publishing laboratory research in "AMJ": A question of when, not if. The Academy of Management Journal 51(4): 616-620.

Conlon, E. J. and J. M. Parks. 1990. Effects of monitoring and tradition on compensation arrangements: An experiment with principal-agent dyads. The Academy of Management Journal 33(3): 603-622.

Cook, T. D. and D. T. Campbell. 1979. Quasi-Experimentation: Design and Analysis for Field Settings. Boston: Houghton Mifflin.

Cooper, H. E. 1950. Depreciation on current values is half as much again - An experimental determination. N.A.C.A. Bulletin (June): 1179-1186.

Cooper, J. C. and F. H. Selto. 1991. An experimental examination of the effects of SFAS No. 2 on R&D investment decisions. Accounting, Organizations and Society 16(3): 227-242.

Coram, P. J., G. S. Monroe and D. R. Woodliff. 2009. The value of assurance on voluntary nonfinancial disclosure: An experimental evaluation. Auditing: A Journal of Practice & Theory 28(1): 137-151.

Corless, J. C. and L. M. Parker. 1987. The impact of MAS on auditor independence: An experiment. Accounting Horizons (September): 25-29.

Cosier, R. A. and T. L. Ruble. 1981. Research on conflict-handling behavior: An experimental approach. The Academy of Management Journal 24(4): 816-831.

Craig, R. J. and A. J. Greinke. 1994. Accounting history and governmental inquiries: An experiment in adversarial roleplay. The Accounting Historians Journal 21(2): 117-134.

Cronin, M., D. H. Erkens, J. D. Schloetzer and C. H. Tinsley. 2021. How controlling failure perceptions affects performance: Evidence from a field experiments. The Accounting Review (March): 205-230.

Cushing, B. E. 1990. Discussion of “Auditor independence judgments: A cognitive-developmental model and experimental evidence”. Contemporary Accounting Research 7(1): 252-260.

Cyert, R. M., J. G. March and W. H. Starbuck. 1961. Two experiments on bias and conflict in organizational estimation. Management Science (April): 254-264.

Daigle, R. J., R. E. Pinsker and T. J. Pitre. 2015. The impact of order effects on nonprofessional investors' belief revision when presented a long series of disclosures in an experimental market setting. Accounting Horizons (June): 313-326.

Dalkey, N. and O. Helmer. 1963. An experimental application of the Delphi method to the use of experts. Management Science (April): 458-467.

Danos, P., D. L. Holt and E. A. Imhoff, Jr. 1984. Bond raters' use of management financial forecasts: Experiment in expert judgment. The Accounting Review (October): 547-573.

Das, H. 1986. Organizational and decision characteristics and personality as determinants of control actions: A laboratory experiment. Accounting, Organizations and Society 11(3): 215-231.

Davenport, T. H. 2009. How to design smart business experiments. Harvard Business Review (February): 68-76. (Summary).

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