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We propose that psychology shapes accounting rules and policy in two very
different ways.
1. Good rules for bad users: Rules and policies that provide information in a
form that is 澳洲 for users who are subject to bias and cognitive processing
constraints.
2. Bad rules: Superfluous or even pernicious rules and policies' that result from
psychological bias on the part of the "designers" (managers, users, auditors,
officials, or voters).
In (1), good rules for bad users, users are psychologically attracted to bad
ways of using public information, such as placing incorrect weights on different
* Accepted by Michel Magnan. An earlier version of this paper was presented at the 2008 Contempor-
ary Accounting Research Conference, generously supported by the Canadian Institute of Char-
tered Accountants. An earlier version of these ideas was presented at the Workshop in Psychology
and Capital Markets at the Paul Merage School of Business, University of California, Irvine. We
thank Lucille Faurel, Charles Shi, CAR conference participants, and Michel Magnan (editor) for
very 澳洲作業代寫 comments, and especially Mort Pincus for insightful reactions to our early ideas.
Contemporary Accounting Research Vol. 26 No. 4 (Winter 2009) pp. 1067-90 © CAAA
doi:10.1506/car.26.4.31068 Contemporary Accounting Research
signals or, in the extreme, completing neglecting an important signal. This creates
an opening for policies designed to guide users toward better judgments and deci-
sions. The demand for such policies could come from users, if, in their better
moments, they understand that some forms of reporting and disclosure will entice
them into error. Alternatively, it could be experts who design policies 澳洲作業代寫 to users.
In either case, a cause of accounting rules and policy is the attempt to help inves-
tors make the most of their capabilities and circumvent their cognitive limitations.
In (2), bad rules, heuristics and biases make some forms of regulation and policy
irrationally psychologically appealing — regardless of the benefits to users. Further-
more, to the extent that users form biased perceptions in response to accounting
information, other market players may have an incentive to institute accounting rules
and policies precisely to incite and exploit misperceptions.

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