This paper is a contribution to the methodological and technical discussion of social research infrastructure. The main question is how to store and manage data in a way that meets the increasing demand for secondary data analysis in both quantitative and qualitative social science research. The...

This paper is a contribution to the methodological and technical discussion of social research infrastructure. The main question is how to store and manage data in a way that meets the increasing demand for secondary data analysis in both quantitative and qualitative social science research. The...

This paper is a contribution to the methodological and technical discussion of social research infrastructure. The main question is how to store and manage data in a way that meets the increasing demand for secondary data analysis in both quantitative and qualitative social science research. The...

There is an increasing demand for socially responsible investment (SRI), and SRI screens are an important source of information for investors. Yet, little is known about the relationship between investors' attitudes, use of SRI screens, and actual SRI behavior. To examine this relationship, we...

This study extends prior research by investigating and finding that nonprofessional investors’ attitudes regarding environmental sustainability affect their views on the relative importance of environmental versus financial performance and whether environmental performance affects firm...

This paper examines how external auditors' reliance decisions on the internal audit function (IAF) are affected by two Public Company Accounting Oversight Board (PCAOB) regulatory actions (the risk-based audit approach required by auditing standards and a change in the focus of the PCAOB...

PCAOB Auditing Standard No. 5 (AS5) allows external auditors (EAs) to rely on the internal audit function (IAF) when the internal audit activities meet certain criteria and the EAs would find efficiencies in relying on their work (PCAOB 2007). This paper reviews the extant literature on the EAs'...

This research note examines whether auditors “link” their entity-level risk assessments to their core business process risk assessments. For auditors who performed a business process analysis of the core business process, there is a positive association between the identification of...

Engagement quality review is an integral part of the audit process. It is designed to be a quality control mechanism for assessing the quality of an audit engagement. Since the 1990s, the SEC has increased sanctions against partners serving as engagement quality reviewers. Recently, the PCAOB...

The amount of estimation uncertainty contained in financial statement items may be obscured from investors, given that all estimates, regardless of their imprecision, are reported as precise figures on the face of the financial statements. Our study examines two disclosures expected to help...