Eye-Tracking Experiments in Social and Environmental Accounting Research

References

• Alewine, H. C. 2010. “A Model for Conducting Experimental Environmental Accounting Research.” Sustainability Accounting, Management and Policy Journal 1 (2): 256–291. doi: 10.1108/20408021011089275
   Google Scholar
• Alewine, H. C., and D. N. Stone. 2016. “The Joint Influence of Evaluation Mode and Benchmark Signal on Environmental Accounting-Relevant Decisions.” Social and Environmental Accountability Journal 36 (2): 124–152. doi: 10.1080/0969160X.2016.1149343
   Google Scholar
• Atalay, A. S., H. O. Bodur, and D. Rasolofoarison. 2012. “Shining in the Center: Central Gaze Cascade Effect on Product Choice.” Journal of Consumer Research 39 (4): 848–866. doi: 10.1086/665984
   Web of Science ®Google Scholar
• Baldi, R., R. Di Pietra, P. Federighi, and A. Rufa. 2015. “Visualizing Financial Statements IFRS Compliant: Preliminary Experiments Adopting Eye Tracking Methodologies.” Working paper, University of Siena.
   Google Scholar
• Beattie, V. 2014. “Accounting Narratives and the Narrative Turn in Accounting Research: Issues, Theory, Methodology, Methods and a Research Framework.” The British Accounting Review 46 (2): 111–134. doi: 10.1016/j.bar.2014.05.001
   Web of Science ®Google Scholar
• Beattie, V., and M. J. Jones. 2000a. “Changing Graph Use in Corporate Annual Reports: A Time-Series Analysis.” Contemporary Accounting Research 17 (2): 213–226. doi: 10.1506/AAT8-3CGL-3J94-PH4F
   Google Scholar
• Beattie, V., and M. J. Jones. 2000b. “Impression Management: The Case of Inter-Country Financial Graphs.” Journal of International Accounting, Auditing and Taxation 9 (2): 159–183. doi: 10.1016/S1061-9518(00)00030-6
   Google Scholar
• Beattie, V., and M. J. Jones. 2002. “Measurement Distortion of Graphs in Corporate Reports: An Experimental Study.” Accounting, Auditing & Accountability Journal 15 (4): 546–564. doi: 10.1108/09513570210440595
   Google Scholar
• Braun, M., C. Lee, G. Urban, and J. R. Hauser. 2009. “Does Matching Website Characteristics to Cognitive Styles Increase Online Sales?” Working paper, MIT Sloan School of Management.
   Google Scholar
• Buswell, G. T. 1935. How People Look at Pictures: A Study of the Psychology of Perception of Art. Chicago: University of Chicago Press.
   Google Scholar
• Chen, J., V. Arnold, and S. Sutton. 2010. “Does Web Disclosure of Environmental Information Affect Litigation Awards?” Working paper, University of Central Florida, Orlando, FL.
   Google Scholar
• Chen, Y. S., J. Jermias, and T. Panggabean. 2016. “The Role of Visual Attention in the Managerial Judgment of Balanced-Scorecard Performance Evaluation: Insights from Using an Eye-Tracking device.” Journal of Accounting Research 54 (1): 113–146. doi: 10.1111/1475-679X.12102
   Web of Science ®Google Scholar
• Cho, C. H., G. Michelon, and D. M. Patten. 2012a. “Impression Management in Sustainability Reports: An Empirical Investigation of the Use of Graphs.” Accounting and the Public Interest 12 (1): 16–37. doi: 10.2308/apin-10249
   Google Scholar
• Cho, C. H., G. Michelon, and D. M. Patten. 2012b. “Enhancement and Obfuscation through the Use of Graphs in Sustainability Reports: An International Comparison.” Sustainability Accounting, Management and Policy Journal 3 (1): 74–88. doi: 10.1108/20408021211223561
   Google Scholar
• Cho, C. H., J. Phillips, A. Hageman, and D. M. Patten. 2009. “Media Richness, User Trust, and Perceptions of Corporate Social Responsibility: An Experimental Investigation of Visual Website Disclosure.” Accounting, Auditing & Accountability Journal 22 (6): 933–952. doi: 10.1108/09513570910980481
   Google Scholar
• Cohen, J. R., L. Holder-Webb, and V. L. Zamora. 2015. “Nonfinancial Information Preferences of Professional Investors.” Behavioral Research in Accounting 27 (2): 127–153. doi: 10.2308/bria-51185
   Web of Science ®Google Scholar
• Cutrell, E, and Z Guan. 2007. “What are you looking for?: An eye-tracking study of information usage in web search.” In Proceedings of the SIGCHI Conference on Human Factors in Computing Systems San Jose, California, USA, April 28–May 03, 407–416. New York: ACM.
   Google Scholar
• Davenport, T. H., and J. C. Beck. 2001. The Attention Economy: Understanding the Currency of Business. Boston: Harvard Business School Press.
   Google Scholar
• Deegan, C. 2002. “The Legitimizing Effect of Social and Environmental Disclosures – A Theoretical Foundation.” Accounting, Auditing & Accountability Journal 15 (3): 282–311. doi: 10.1108/09513570210435852
   Google Scholar
• Dilla, W. N., D. J. Janvrin, J. D. Perkins, and R. Raschke. 2014. “Assurance on Environmental Performance and Investor Judgments: The Impact of Environmental Attitudes.” Working paper, Iowa State University.
   Google Scholar
• Elijido-Ten, E. 2011. “Media Coverage and Voluntary Environmental Disclosures: A Developing Country Exploratory Experiment.” Accounting Forum 35 (3): 139–157. doi: 10.1016/j.accfor.2011.06.003
   Google Scholar
• Hervet, G., K. Guérard, S. Tremblay, and M. S. Chtourou. 2011. “Is Banner Blindness Genuine? Eye Tracking Internet Text Advertising.” Applied Cognitive Psychology 25 (5): 708–716. doi: 10.1002/acp.1742
   Web of Science ®Google Scholar
• Hoffman, J. E., and B. Subramaniam. 1995. “The Role of Visual Attention in Saccadic Eye Movements.” Perception & Psychophysics 57 (6): 787–795. doi: 10.3758/BF03206794
   PubMed Web of Science ®Google Scholar
• Huang, X. B., and L. Watson. 2015. “Corporate Social Responsibility Research in Accounting.” Journal of Accounting Literature 34: 1–16. doi: 10.1016/j.acclit.2015.03.001
   Web of Science ®Google Scholar
• Jang, Y.-M., S. Lee, R. Mallipeddi, H.-W. Kwak, and M. Lee. 2011. “Recognition of Human’s Implicit Intention Based on an Eyeball Movement Pattern Analysis.” Neural Information Processing 7062: 138–145.
   Google Scholar
• Kaplan, S. E., and P. S. Wisner. 2009. “The Judgmental Effects of Management Communications and a Fifth Balanced Scorecard Category on Performance Evaluation.” Behavioral Research in Accounting 21 (2): 37–56. doi: 10.2308/bria.2009.21.2.37
   Google Scholar
• Kennedy, J., T. Mitchell, and S. E. Sefcik. 1998. “Disclosure of Contingent Environmental Liabilities: Some Unintended Consequences?” Journal of Accounting Research 36 (2): 257–277. doi: 10.2307/2491477
   Web of Science ®Google Scholar
• Kerlinger, F. N., and H. B. Lee. 2000. Foundations of Behavioral Research. 4th ed. Wadsworth: Thomson Learning.
   Google Scholar
• Matsumura, E. A., R. Prakash, and S. C. Vera-Muñoz. 2014. “Firm-Value Effects of Carbon Emissions and Carbon Disclosures.” The Accounting Review 89 (2): 695–724. doi: 10.2308/accr-50629
   Web of Science ®Google Scholar
• Mawad, F., M. Trías, A. Giménez, A. Maiche, and G. Ares. 2015. “Influence of Cognitive Style on Information Processing and Selection of Yogurt Labels: Insights from an Eye-Tracking Study.” Food Research International 74: 1–9. doi: 10.1016/j.foodres.2015.04.023
   PubMed Web of Science ®Google Scholar
• McKnight, D. H., V. Choudhury, and C. Kacmar. 2002. “Developing and Validating Trust Measures for E-commerce: An Integrative Typology.” Information Systems Research 13 (3): 334–359. doi: 10.1287/isre.13.3.334.81
   Web of Science ®Google Scholar
• McKnight, D. H., L. L. Cummings, and N. L. Chervany. 1998. “Initial Trust Formation in New Organizational Relationships.” Academy of Management Review 23 (3): 473–490.
   Web of Science ®Google Scholar
• Merkl-Davies, D. M., and N. M. Brennan. 2007. “Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management?” Journal of Accounting Literature 27: 116–196.
   Google Scholar
• Merkl-Davies, D. M., and N. M. Brennan. 2011. “A Conceptual Framework of Impression Management: New Insights from Psychology, Sociology and Critical Perspectives.” Accounting and Business Research 41 (5): 415–437. doi: 10.1080/00014788.2011.574222
   Web of Science ®Google Scholar
• Messick, S. 1976. “Personality Consistencies in Cognition and Creativity.” In Individuality in Learning, edited by S. Messick & Associates, 4–22. San Francisco: Jossey-Bass.
   Google Scholar
• Milne, M. J., and D. M. Patten. 2002. “Securing Organizational Legitimacy: An Experimental Decision Case Examining the Impact of Environmental Disclosures.” Accounting, Auditing & Accountability Journal 15 (3): 372–405. doi: 10.1108/09513570210435889
   Google Scholar
• Murray, A., D. Sinclair, D. Power, and R. Gray. 2006. “Do Financial Markets Care about Social and Environmental Disclosure?: Further Evidence and Exploration from the UK.” Accounting, Auditing & Accountability Journal 19 (2): 228–255. doi: 10.1108/09513570610656105
   Google Scholar
• Nisiforou, E. A., E. Michailidou, and A. Laghos. 2014. “Using Eye Tracking to Understand the Impact of Cognitive Abilities on Search Tasks”, Universal Access in Human-Computer Interaction. Design for All and Accessibility Practice Volume 8516 of the series Lecture Notes in Computer Science: 46–57.
   Google Scholar
• Nixon, H. K. 1924. “Attention and Interest in Advertising.” Archives of Psychology 72: 5–67.
   Google Scholar
• Oliver, S. 2000. “Message from the CEO: A Three-minute Rule?” Corporate Communications: An International Journal 5 (3): 158–167. doi: 10.1108/13563280010377554
   Google Scholar
• Parker, L. D. 2005. “Social and Environmental Accountability Research: A View from the Commentary Box.” Accounting, Auditing & Accountability Journal 18 (6): 842–860. doi: 10.1108/09513570510627739
   Google Scholar
• Rayner, K. 1978. “Eye Movements in Reading and Information Processing.” Psychological Bulletin 85 (3): 618–660. doi: 10.1037/0033-2909.85.3.618
   PubMed Web of Science ®Google Scholar
• Rayner, K. 1998. “Eye Movements in Reading and Information Processing: 20 Years of Research.” Psychological Bulletin 124 (3): 372–422. doi: 10.1037/0033-2909.124.3.372
   PubMed Web of Science ®Google Scholar
• Reimsbach, D., and R. Hahn. 2015. “The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments – An Experimental Study of Third-party Versus Self-Disclosure in the Realm of Sustainable Development.” Business Strategy and the Environment 24 (4): 217–235. doi: 10.1002/bse.1816
   Web of Science ®Google Scholar
• Schmeltz, L. 2012. “Consumer-oriented CSR Communication: Focusing on Ability or Morality?” Corporate Communications: An International Journal 17 (1): 29–49. doi: 10.1108/13563281211196344
   Google Scholar
• Shi, S. W., M. Wedel, and R. Pieters. 2013. “Information Acquisition during Online Decision Making: A Model-based Exploration using Eye-Tracking Data.” Management Science 59 (5): 1009–1026. doi: 10.1287/mnsc.1120.1625
   Web of Science ®Google Scholar
• Tsianos, N., P. Germanakos, Z. Lekkas, C. Mourlas, and G. Samaras. 2009. “Eye-tracking Users’ Behavior in Relation to Cognitive Style within an E-learning Environment.” 2009 Ninth IEEE International Conference on Advanced Learning Technologies.
   Google Scholar
• Wedel, M., and R. Pieters. 2007. “A Review of Eye-Tracking Research in Marketing.” Review of Marketing Research 4: 123–147. doi: 10.1108/S1548-6435(2008)0000004009
   Google Scholar
• Wedel, M., and R. Pieters. 2014. “Looking at Vision.” In The Routledge Companion to the Future of Marketing, edited by L. Moutinho, E. Bigné, and A. K. Manrai, 177–189. Abingdon: Routledge.
   Google Scholar
• Wong, R., and A. Millington. 2014. “Corporate Social Disclosures: A User Perspective on Assurance.” Accounting, Auditing & Accountability Journal 27 (5): 863–887. doi: 10.1108/AAAJ-06-2013-1389
   Web of Science ®Google Scholar
• Wynder, M., K.-U. Wellner, and K. Reinhard. 2013. “Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?” Accounting Education 22 (4): 366–381. doi: 10.1080/09639284.2013.817802
   Google Scholar
• Zahller, K. A., V. Arnold, and R. W. Roberts. 2015. “Using CSR Disclosure Quality to Develop Social Resilience to Exogenous Shocks: A test of Investor Perceptions.” Behavioral Research in Accounting 27 (2): 155–177. doi: 10.2308/bria-51118
   Web of Science ®Google Scholar
• Zhilong, T., W. Rui, and Y. Wen. 2011. “Consumer Responses to Corporate Social Responsibility (CSR) in China.” Journal of Business Ethics 101 (2): 197–212. doi: 10.1007/s10551-010-0716-6
   Web of Science ®Google Scholar