Eric S. Gooden
Papers
1
Total Citations
4
H-Index
1
About
Eric S. Gooden is a behavioral accounting scholar whose research illuminates the psychological and ethical dimensions of auditing and financial reporting. His most-cited work, "Can Moral Reasoning Reduce Auditor Misreporting? An Experimental Examination of Investor Salience and an Auditor Sign-Off Requirement" (2012), demonstrates how subtle contextual cues—such as making investors more salient or requiring auditors to sign off on reports—can significantly curb unethical behavior. This study, with 4 citations, provides actionable insights for regulators and firms seeking to enhance audit quality through behavioral interventions rather than purely economic incentives. Gooden’s research bridges moral psychology and professional practice, offering a nuanced understanding of how auditors navigate ethical dilemmas. His contributions are particularly valuable for students and practitioners interested in the intersection of ethics, decision-making, and accountability in accounting. By experimentally testing real-world mechanisms, Gooden advances both theory and practice, making his work a foundational reference for those exploring the behavioral underpinnings of auditor independence and integrity.
Research Focus
Key Achievements
Top Papers
- 1