FAKULTAS EKONOMIKA DAN BISNIS PROGRAM MAGISTER SAINS – AKUNTANSI DAFTAR ARTIKEL AKU6205 - AKUNT ANSI KEPERILAKUAN ( BEHAVI ORAL ACCOUNTING ) 1. Ghosh, D. and Boldt, M. N., 2006. The Effect of Framing and Comensation !tr"ct"re on !eller#s Negotiated Transfer $rice, Journal of Managerial Issues , %ol. &%'''( )*+ )6-. 2. Em/ , G. 1 ). Fr aming and $r esentati on Mode Ef fe ct s in $r of essional "dgment( "dito rs# 'nt ernal Contro l "d gmen ts and !"s tanti3 e Tes tin g Deci sio ns. Auditing: A Journal of Practice & Theory. %ol. 1+, !"lement( 102 11*. +. Cheng, Mand/ M., . 45D. !ch"lt, $ .F . 7"c8ett, and $. Booth. 200+. The Ef fects of 9"rdl e :ates on the 7e3el of Es calati on of Commi tment in Cai tal B"dget ing. Behavioral Research in A ccounting. %ol. 1*( 6+ ;*. ). B"<t on, M. and :. :i 3er s. 201). Escal at ion of Commitment( The Effects of Magnit"de of 7os s, Monito ring and the $resence of an l ter nat i3e 'n3estment. Can a $ro=ec t 0> Comlete e !toed? Journal of Accounting & Finance . 201), %ol. 1) 'ss"e *, -25;*. *. 7ind@ "ist, T im M. 1* . Fairness as an nt ecedent to $ar tici ati3e B"dg eting( E<amini ng the Ef fects of Di st ri "t i3e "st ice, $r oced"r al "st ic e and :efere nt Cog ni ti ons on !atisfaction and $erformance. JMAR. $12251). 6. 9oson, . 7., M. . Mellon , and D. E. !te 3ens. 2011 . Deter min ant s of Mor al "dgment s :egarding B"dgetar/ !lac8( n E<erimental E<amination of $a/ !cheme and $ersonal %al"es. Behavioral Research in Accounting . %ol. 2+( ;- 10-. -. 7"ft , .7. and M.D. ! hields . 2001. Ah/ Does Fi< ation $e rsis t? E<eri mental E3idenc e on the "dgment $erformance Effects of E<ressing 'ntangiles. The Accounting Review. %ol. -6 )( *61 *;-. ;. Dea rma n, D.T. and M.D. !hi elds. 200* . 3o idi ng c co"n tin g Fi<ati on( Det ermina nts of Cogniti3e datation to Difference s in cco"nt ing Method. onte!"orary Accounting Research# %ol. 22 No, 2 !"mmer . +*15;). . Da3i s, !. , F.T. Deoor t, and 7. !. 4o . 2006. The Ef fe ct of edience $r ess"re and $er cei 3ed :es onsiil it/ on Management c co"n tants Cre ation of B"dgetar/ !la c8 Behavioral Research in Accounting . %ol. 1;( 1+*. 10. Ao ng5n5Aing, B., G. 7an, and G. 7"i. 2010. 'ntrinsic and E<trinsic Mot i3ation and $articiation in B"dgeting( ntecedents and Conse@"ences. Behavioral Research in Accounting. %o l. 22, No. 2. . 1++ 1*+. 1

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FAKULTAS EKONOMIKA DAN BISNIS

PROGRAM MAGISTER SAINS – AKUNTANSI

DAFTAR ARTIKEL

AKU6205 - AKUNTANSI KEPERILAKUAN ( BEHAVIORAL ACCOUNTING )

1. Ghosh, D. and Boldt, M. N., 2006. The Effect of Framing and Comensation !tr"ct"re

on !eller#s Negotiated Transfer $rice, Journal of Managerial Issues, %ol. &%'''( )*+ )6-.2. Em/, G. 1). Framing and $resentation Mode Effects in $rofessional "dgment(

"ditors# 'nternal Control "dgments and !"stanti3e Testing Decisions. Auditing: A

Journal of Practice & Theory. %ol. 1+, !"lement( 102 11*.+. Cheng, Mand/ M., . 45D. !ch"lt, $.F. 7"c8ett, and $. Booth. 200+. The Effects of 9"rdle

:ates on the 7e3el of Escalation of Commitment in Caital B"dgeting. Behavioral

Research in Accounting. %ol. 1*( 6+ ;*.). B"<ton, M. and :. :i3ers. 201). Escalation of Commitment( The Effects of Magnit"de of

7oss, Monitoring and the $resence of an lternati3e 'n3estment. Can a $ro=ect 0>

Comlete e !toed? Journal of Accounting & Finance. 201), %ol. 1) 'ss"e *, -25;*.

*. 7ind@"ist, Tim M. 1*. Fairness as an ntecedent to $articiati3e B"dgeting( E<aminingthe Effects of Distri"ti3e "stice, $roced"ral "stice and :eferent Cognitions on

!atisfaction and $erformance. JMAR. $12251).

6. 9oson, . 7., M. . Mellon, and D. E. !te3ens. 2011. Determinants of Moral "dgments:egarding B"dgetar/ !lac8( n E<erimental E<amination of $a/ !cheme and $ersonal

%al"es. Behavioral Research in Accounting . %ol. 2+( ;- 10-.

-. 7"ft, .7. and M.D. !hields. 2001. Ah/ Does Fi<ation $ersist? E<erimental E3idence onthe "dgment $erformance Effects of E<ressing 'ntangiles. The Accounting Review. %ol.

-6 )( *61 *;-.

;. Dearman, D.T. and M.D. !hields. 200*. 3oiding cco"nting Fi<ation( Determinants of

Cogniti3e datation to Differences in cco"nting Method. onte!"orary Accounting Research# %ol. 22 No, 2 !"mmer . +*15;).

. Da3is, !., F.T. Deoort, and 7.!. 4o. 2006. The Effect of edience $ress"re and

$ercei3ed :esonsiilit/ on Management cco"ntants Creation of B"dgetar/ !lac8 Behavioral Research in Accounting . %ol. 1;( 1+*.

10. Aong5n5Aing, B., G. 7an, and G. 7"i. 2010. 'ntrinsic and E<trinsic Moti3ation and

$articiation in B"dgeting( ntecedents and Conse@"ences. Behavioral Research in

Accounting. %ol. 22, No. 2. . 1++1*+.