Behavioral Research in Accounting (BRIA) is published by the Accounting, Behavior and Organizations Section of the American Accounting Association. Original research relating to accounting and how it affects and is affected by individuals and organizations will be considered by the journal. Theoretical papers and papers based upon empirical research (e.g., field, survey, and experimental research) are appropriate. The primary audience of the journal is the membership of the Accounting, Behavior and Organizations Section of the American Accounting Association.