All Stories

  1. The Value of Theory-Based Research in Accounting
  2. Why Do Investors Rely on Low-Quality Investment Advice? Experimental Evidence from Social Media Platforms
  3. Maximizing the Contribution of JDM-Style Experiments in Accounting
  4. Learning in the auditing profession: A framework and future directions
  5. Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates
  6. Do as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams
  7. Theory Testing and Process Evidence in Accounting Experiments
  8. Do Managers’ Nonnative Accents Influence Investment Decisions?
  9. The Sounds of Silence: A Framework, Theory, and Empirical Evidence of Audit Team Voice
  10. Auditors' cognitive processing habits
  11. Friends in low places: How peer advice and expected leadership feedback affect staff auditors’ willingness to speak up
  12. Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority
  13. It Goes without Saying: The Effects of Intrinsic Motivational Orientation, Leadership Emphasis of Intrinsic Goals, and Audit Issue Ambiguity on Speaking Up
  14. How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?
  15. Grounding the professional skepticism construct in mindset and attitude theory: A way forward
  16. Using dual-process and goal frameworks in auditor judgment research
  17. Are Juries More Likely to Second-Guess Auditors under Imprecise Accounting Standards?
  18. Motivating Auditor Skepticism
  19. Auditor Mindsets and Audits of Complex Estimates
  20. Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice
  21. Individual Characteristics and the Disposition Effect: The Opposing Effects of Confidence and Self-Regard
  22. How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability
  23. Does the Communication of Causal Linkages Improve Employee Effort Allocations and Firm Performance? An Experimental Investigation
  24. Do Financial Statement Users Judge Relevance Based on Properties of Reliability?
  25. Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards
  26. The impact of risk and affect on information search efficiency
  27. Are Juries More Likely to Second-Guess Auditor Judgment under Imprecise Accounting Standards?
  28. How Do Audit Seniors Respond to Heightened Fraud Risk?
  29. Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts' Credibility with Investors
  30. Contracting on Contemporaneous versus Forward-Looking Measures: An Experimental Investigation
  31. Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk?
  32. Using Counter‐Explanation to Limit Analysts' Forecast Optimism
  33. Quantification and Persuasion in Managerial Judgement Discussion of "Quantification and Persuasion in Managerial Judgement"
  34. The Efficacy of Third-Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representations Discussion of "The Efficacy of Third-Party Consultation in Preventing Managerial Escalation of Commitment: The Role
  35. The Role of Incentives to Manage Earnings and Quantification in Auditors' Evaluations of Management‐Provided Information
  36. The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client‐Preferred Accounting Methods
  37. The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses
  38. Cognitive and Strategic Components of the Explanation Effect
  39. The Joint Effects of Task-Related Negative Affect and Task Difficulty in Multiattribute Choice
  40. The explanation effect: Cognitive and strategic components