Behavioural accounting research is considered important to economic practitioners for the following reasons,except:
A)The findings of BAR can lead to efficiencies in the work practices of accountants and other professionals
B)BAR can provide valuable insights into the ways different types of decision makers react to particular items of accounting information
C)BAR can potentially provide useful information to accounting regulators
D)Other accounting research schools such as capital market and agency theory are not useful for accounting information research

Question

Quizplus · Accepted Answer

The statement "Other accounting research schools such as capital market and agency theory are not useful for accounting information research" is incorrect. Capital market research and agency theory are also important research schools in accounting, and their findings can be used in conjunction with behavioral accounting research.

Behavioural Accounting Research Is Considered Important to Economic Practitioners for the Following