''Advances in Accounting Behavioral Research'' publishes high quality research encompassing all areas of accounting that incorporate theory from and contribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotes research that investigates behavioral accounting issues. Volume 12 begins with a research study that examines the roles of organizational justice and trust in management control system. The second study explores whether qualitative information contained in annual reports contains potential fraud risk indicators. The findings suggest that deception can be detected by analyzing management's discussion and analysis and this may provide a useful method for predicting fraud. The next three studies examine ways to improve auditor decision making. The first examines whether justification and self review can mitigate the influence of client likeability when auditors make fraud judgments. The next study examines whether auditors make different decisions under principles-based accounting standards than rules-based standards. The results indicate that auditors are more conservative and less likely to allow clients to manage earnings when the authoritative guidance is principles-based. The third study, which examines auditors' decisions in a fraud examination, compares two methods of evaluating different hypothesis when multiple revisions in the decision process occur. The results indicate that certain aids designed to support the decision-making process can help auditors improve their decisions.

《会计行为研究进展》发表了高质量的研究，涵盖了会计的所有领域，这些领域融合了应用心理学、社会学、管理科学和经济学领域的理论，并贡献了知识和理解。该系列促进了调查行为会计问题的研究。第12卷开始的研究，检查组织公正和信任在管理控制系统中的作用。第二项研究探讨了年度报告中的定性信息是否包含潜在的欺诈风险指标。研究结果表明，通过分析管理层的讨论和分析，可以发现欺诈行为，这可能为预测欺诈行为提供一种有用的方法。接下来的三项研究探讨了改进审计师决策的方法。第一部分考察了正当性和自我评价是否能够减轻审计人员在做出欺诈判断时对客户的喜爱程度的影响。下一项研究考察了审计师在基于原则的会计准则下做出的决策是否不同于基于规则的会计准则。研究结果表明，当权威指引以原则为基础时，审计师更为保守，不太可能允许客户进行盈余管理。第三项研究考察了审计师在舞弊检查中的决策，比较了在决策过程中出现多次修正时评估不同假设的两种方法。结果表明，支持决策过程的辅助手段可以帮助审计人员改进决策。