Meyer and Rigsby (2001:253) stated that Accounting, Behavior and Organizations (ABO) Section of the American Accounting Association (AAA) established Behavioral Research In Accounting (BRIA) in 1989, based upon the perceived need for a quality research journal dedicated solely to behavioral accounting. They stated that while The Accounting Review (TAR), Journal of Accounting Research (JAR) and Accounting, Organizations and Society (AOS) were accounting journal outlets for behavior research, that it was not their main focus. They also stated that “The leadership of ABO section believed that there was sufficient quality behavioral research being done to support a solely behavioral journal” which was dedicated on accounting and its relationships with individuals and organizations.