List of contributors. Reviewer acknowledgments. Associate editors. Editor's comments. Foreword. Re-visioning psychology-based accounting research: not truth-telling but story-telling (D.N. Stone). Accounting Behavioral Research. Utilizing analytical procedures as substantive evidence: the impact of a client explanation on hypothesis testing (S.K. Asare et al.). Decision aids for going-concern evaluation: expectations of partial reliance (E.B. Davis). Instituting management control systems for knowledge workers: an examination of the internal audit function (J.C. Lampe, S.G. Sutton). Counter-explanation on escalation of commitment: an experimental assessment of individual and collective decisions (J.D. Beeler). Audit task and audit methodology as determinants of auditors' elicitation of alternative knowledge organization structures (C.E. Davis, E.B. Davis). Recent evidence on the use of students as surrogate subjects (L.M. Walters-York, A.P. Curatola). The gender mix at the upper staff levels in public accounting: a baseline evaluation (R.A. Bernardi, D.F. Arnold Sr.). Accounting Behavioral Theory. The theory of technology dominance: understanding the impact of intelligent decision aids on decision makers' judgments (V. Arnold, S.G. Sutton). Structuration theory: a framework for behavioral accounting research (K. Yuthas, J.F. Dillard).