All Stories

  1. Experimental Effectiveness and the Predictive Validity Model 1

    Article • March 2025, Taylor & Francis

    Robert Libby

  2. Artificial Intelligence in Auditing: How Auditor AI Use Can Mitigate Legal Liability

    Article • Current Issues in Auditing, December 2024, American Accounting Association

    Robert Libby

  3. Theory Testing and Process Evidence in Accounting Experiments

    Article • The Accounting Review, December 2021, American Accounting Association

    Robert Libby, Kathryn Kadous

  4. Do features that associate managers with a message magnify investors’ reactions to narrative disclosures?

    Article • Accounting Organizations and Society, July 2018, Elsevier

    Robert Libby

  5. PCAOB guidance and audits of fair values for Level 2 investments

    Article • Accounting Organizations and Society, June 2018, Elsevier

    Robert Libby

  6. Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice

    Article • Accounting Organizations and Society, November 2015, Elsevier

    Robert Libby

  7. Earnings presentation effects on manager reporting choices and investor decisions

    Article • Accounting and Business Research, May 2014, Taylor & Francis

    Robert Libby

  8. Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement

    Article • The Accounting Review, March 2013, American Accounting Association

    Robert Libby

  9. Self-Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts

    Article • Journal of Accounting Research, October 2011, Wiley

    Robert Libby

  10. Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice*

    Article • August 2009, Oxford University Press (OUP)

    Robert Libby

  11. Experimental research in financial accounting

    Article • Accounting Organizations and Society, November 2002, Elsevier

    Robert Libby

  12. Underreactions, overreactions and moderated confidence

    Article • Journal of Financial Markets, May 2000, Elsevier

    Robert Libby

  13. Confidence and the welfare of less-informed investors

    Article • Accounting Organizations and Society, November 1999, Elsevier

    Robert Libby

  14. Analysts' Reactions to Warnings of Negative Earnings Surprises

    Article • Journal of Accounting Research, January 1999, JSTOR

    Robert Libby

  15. Tacit Managerial versus Technical Knowledge As Determinants of Audit Expertise in the Field

    Article • Journal of Accounting Research, January 1997, JSTOR

    Robert Libby

  16. Market Reactions to Differentially Available Information in the Laboratory

    Article • Journal of Accounting Research, January 1996, JSTOR

    Robert Libby

  17. Modeling the determinants of audit expertise

    Article • Accounting Organizations and Society, November 1994, Elsevier

    Robert Libby

  18. The review process as a control for differential recall of evidence in auditor judgments

    Article • Accounting Organizations and Society, August 1993, Elsevier

    Robert Libby

  19. Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment

    Article • Accounting Organizations and Society, July 1993, Elsevier

    Robert Libby

  20. Incentives, Effort, and the Cognitive Processes Involved in Accounting-Related Judgments

    Article • Journal of Accounting Research, January 1992, JSTOR

    Robert Libby

  21. Experience and the Ability to Explain Audit Findings

    Article • Journal of Accounting Research, January 1990, JSTOR

    Robert Libby

  22. Member variation, recognition of expertise, and group performance.

    Article • Journal of Applied Psychology, January 1987, American Psychological Association (APA)

    Robert Libby

  23. Expertise and Auditors' Judgments of conjunctive Events

    Article • Journal of Accounting Research, January 1986, JSTOR

    Robert Libby

  24. Availability and the Generation of Hypotheses in Analytical Review

    Article • Journal of Accounting Research, January 1985, JSTOR

    Robert Libby

  25. Human information processing research in accounting: The state of the art in 1982

    Article • Accounting Organizations and Society, January 1982, Elsevier

    Robert Libby

  26. Using the FASB's Qualitative Characteristics in Accounting Policy Choices

    Article • Journal of Accounting Research, January 1982, JSTOR

    Robert Libby

  27. Bankers' and Auditors' Perceptions of the Message Communicated by the Audit Report

    Article • Journal of Accounting Research, January 1979, JSTOR

    Robert Libby

  28. The Impact of Uncertainty Reporting on the Loan Decision

    Article • Journal of Accounting Research, January 1979, JSTOR

    Robert Libby

  29. Performance of a composite as a function of the number of judges

    Article • Organizational Behavior and Human Performance, April 1978, Elsevier

    Robert Libby

  30. Human information processing research in accounting: The state of the art

    Article • Accounting Organizations and Society, January 1977, Elsevier

    Robert Libby

  31. Behavioral Models of Risk Taking in Business Decisions: A Survey and Evaluation

    Article • Journal of Accounting Research, January 1977, JSTOR

    Robert Libby

  32. Man versus model of man: some conflicting evidence

    Article • Organizational Behavior and Human Performance, June 1976, Elsevier

    Robert Libby

  33. Man versus model of man: the need for a nonlinear model

    Article • Organizational Behavior and Human Performance, June 1976, Elsevier

    Robert Libby

  34. Accounting Ratios and the Prediction of Failure: Some Behavioral Evidence

    Article • Journal of Accounting Research, January 1975, JSTOR

    Robert Libby

  35. Auditor Adjustment Decisions and Assessments of Management Bias for Estimates Related to Investments

    Article • SSRN Electronic Journal, Elsevier

    Robert Libby

  36. Do Features that Associate Managers with a Message Magnify Investors' Reactions to Narrative Disclosures?

    Article • SSRN Electronic Journal, Elsevier

    Robert Libby

  37. Experimental Research in Financial Accounting

    Article • SSRN Electronic Journal, Elsevier

    Robert Libby

  38. Guidance Frequency and Guidance Properties: The Effect of Reputation-Building and Learning-by-Doing

    Article • SSRN Electronic Journal, Elsevier

    Robert Libby

  39. Practice Makes Perfect: Do Firms and Markets Learn from Past Earnings Guidance Behavior?

    Article • SSRN Electronic Journal, Elsevier

    Robert Libby

  40. The role of knowledge and memory in audit judgment

    Article • Cambridge University Press

    Robert Libby