Boards that compensate executives with cash face a costly ex post settling up problem: boards may compensate executives for gains which later fail to be realized. Using a novel linear mixed data sampling (MIDAS) method to exploit the variation in daily stock returns, we provide evidence of...

Proficiency with data analytics is an increasingly important skill within in the accounting profession. However, successful data analysis requires clean source data (i.e. source data without errors) in order to draw reliable conclusions. Although users often assume clean source data, this...

In early 2017, the PCAOB mandated the disclosure of audit participants, including the lead audit partner and other audit firms participating in the audit (“outside auditors”). In this study, we leverage this unique setting to examine whether investors find auditor identity useful. Using...

This study uses two online experiments to examine the potential consequences of a recent U.S. Senate proposal to prefill federal income tax returns on behalf of individuals. Consistent with omission theory, we find that prefilled returns lower compliance compared to self-completed returns when...