Society & Economicsarticle2026-08-30

Dataset and Experimental Materials for: Experimental Treatments on Intentionally Small-Big Errors and Over-Undervalued Capitalised Leases: Accountants' Cognitive Velocity Work

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Abstract

This repository contains the dataset and experimental materials related with the study or research. The research title is “Experimental Treatments on Intentionally Small-Big Errors and Over-Undervalued Capitalised Leases: Accountants’ Cognitive Velocity Work.”

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View paper (DOI)Open access versionOpenAlexZenodo (CERN European Organization for Nuclear Research)Published 2026-08-30

Authors: Sumiyana Sumiyana, Hadiyan Prayoga

Institutions: Universitas Gadjah Mada, Siliwangi University