Abstract ABSTRACT: In 1974, the AAA Committee on the Relationship of Behavioral Science and Accounting called for the development of teaching methods that enabled students to experience behavioral aspects of accounting. This article suggests behavioral accounting research as an important source for the development of such teaching methods. As an example, a behavioral decision simulation adapted from prior research is described, The simulation enables the student to experience the information evaluation method and enables him to contrast his subjective evaluation process with the evaluation process prescribed by a normative model. The article illustrates how this contrast can serve as a basis for classroom discussion of human information processing issues in accounting.

Abstract ABSTRACT: Public outcry over widespread disclosures of corporate fraud, bribes, and illegal political contributions has resulted in greater responsibility being thrust upon both internal and external auditors for the prevention and detection of corporate irregularities. Little is known, however, concerning the potential effectiveness of the internal or external auditor in preventing corporate irregularities. In this study, it was hypothesized that an increase in the perceived "aggressiveness" of the internal and external auditor in detecting corporate irregularities would function as a deterrent. These two hypotheses were tested in a field experiment employing business managers. Neither of the hypotheses was supported. These results have important implications for the role of the internal and external auditor as "police officers" in corporate society.