Behavioral Accounting and Ethical Decision-Making in Financial Reporting
Year: 2025
Type: article
Abstract: The study of behavioral accounting looks at the mental and emotional factors that affect auditors, accountants, and other financial reporting stakeholders. A crucial component of financial reporting is ethical decision-making, where adherence to moral and professional norms is necessary to promote openness and confidence. Examining the cognitive biases, moral conundrums, and decision-making frameworks that influence financial reporting methods, this research explores the relationship between behavioral accounting and ethical decision-making. Additionally, it assesses methods for improving moral consciousness and the integrity of decision-making, which eventually helps to increase the dependability and legitimacy of financial data.
Authors: Kriti Singh, Prof. Ram Milan, Dr. Akriti Jaiswal
Institution: University of Lucknow
Language: English
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W6893369565
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