How Is Behavioural Research Relevant to Accounting

Multiple Choice

How is behavioural research relevant to accounting?

A) Standard-setters could see how particular stakeholder groups react to particular disclosures or accounting methods before particular disclosure requirements are made mandatory.
B) New possibilities need to be tested (e.g. accounting and auditing standards, presentation alternatives, performance measurement systems)
C) By generating knowledge about how different categories of financial statement users react to particular accounting disclosures, corporations, the accounting profession and regulators will be better placed to anticipate how different individuals will react to particular information
D) All of the given options are correct.