This paper examines the antecedents of non-financial audit quality in the novel setting of sustainability assurance (SA). We proxy SA quality by a content analysis of the information disclosed in approximately 1,200 publicly available SA statements issued by a panel of G500 global firms in the...

This paper examines conflict minerals disclosure (CMD) as mandated by the Dodd-Frank Act. We rely on a thorough content analysis conducted by the Responsible Sourcing Network on a sample of 122 firms that filed CMDs with the SEC in 2015. We document that firms with long-term oriented incentives,...

This paper provides a sketch of the most important milestones of behavioral accounting in general and judgment and decision-making (JDM) research in accounting in particular, over the last six decades. In order to understand JDM research in accounting it is important to know how “behavioral”...

This study investigates how accountability type (process or outcome) and causal chain framing influence information search processes and decision-making quality. Drawing on the accountability literature and causal reasoning theory, we predict that process accountability stimulates information...

This paper investigates whether cost stickiness occurs in small and medium sized companies using a sample of Italian non-listed and listed firms during the period 1999-2008. Our findings show that cost stickiness emerges only for the total cost of labor and not for selling, general, and...

We study the incidence of supervisors' evaluation biases in a biannual incentive system in an Italian public administration. Using performance reports for 106 employees over three biannual evaluation periods (2001-2006), we analyze supervisors' intertemporal evaluation biases. We find evidence...