Changes in Store for
Behavioral Research in Accounting

Bryan K. Church

Behavioral Research in Accounting (BRIA) has been published by the Accounting, Behavior and Organizations (ABO) Section of the American Accounting Association since 1989, with one issue per year. Over the years, the ABO Section's Executive Committee has advocated moving to a biannual publication, with the leadership of the Section providing endorsement. In 2006, a motion was passed by the ABO Section's Executive Committee to go forward with the change, subject to it being sustainable.

I am happy to report that the journal has reached a point that it is able to sustain two issues per year. Beginning in 2008, the journal's 20th year, BRIA will be published twice per year. The change reflects continued encouragement and support of the Section's membership. The papers that will appear in the first issue of 2008 are shown below.

• The Effect of a Justification Memo and Hypothesis Set Quality on the Review Process
  Stephen K. Asare and Arnold Wright
• DCF Techniques and Non-Financial Measures in Capital Budgeting: A Contingency Approach Analysis
  Shimin Chen
• The Impact of Nonaudit Service Fee Levels on Investors' Perception of Auditor Independence
  Shawn M. Davis and Dana Hollie
• Accounting Firm Culture and Governance: A Research Synthesis
  J. Gregory Jenkins, Donald R. Deis, Jean C. Bedard, and Mary B. Curtis
• An Empirical Examination of a Three-Component Model of Professional Commitment Among Public Accountants
  David Smith and Matthew Hall
• Disclosure versus Recognition of Stock Option Compensation: Effect on the Credit Decisions of Loan Officers
  Chantal Viger, Réjean Belzile, and Asokan Anandarajan
• Accounting and Machiavellianism
  Robin L. Wakefield
• The Effects of Decision Aid Design on Information Search Strategies and Confirmation Bias of Tax Professionals
  Patrick Wheeler and Vairam Arunachalam

The success of the journal, and the move to two issues per year, depends vitally on the ABO Section's membership. Please continue to submit your papers to BRIA and encourage your colleagues to do the same!