This study investigates the effect of communication mode (e.g., visual, written) and client competence information (high, low, none) on evidence persuasiveness in a management inquiry setting. We perform a 2x3 between-participants experiment with 134 practicing senior auditors. We expect two...

The financial statement auditor’s identification of fraud risk factors, their assessment of fraud risk, and their fraud risk responses are key to the auditor’s consideration of fraud and fraud detection. Given that the last review of research related to the fraud audit process occurred...

We conduct a 2x2x2 between-subjects experiment with over 200 accounting and finance managers and executives to examine how perceptions of partner fit in terms of professional experience and prior knowledge of the partner vis-à-vis company preferences affect recommendations of the audit partner....

This study explores two potential safeguards against liability when auditors exercise professional skepticism, but do not detect a fraud: (1) a firm policy requiring a specific level of professional skepticism in high-risk audit areas and (2) providing jurors with key differences between the...

To effectively manage audit risk, auditors must anticipate potential litigation and reputation consequences associated with inaccurate accounting estimates. Our paper examines whether auditors correctly anticipate these consequences. We provided 57 manager- and partner-level auditors with case...

Guided by agency theory and institutional theory, we investigate the influence of the unique aspects of investment companies (ICs) on audit committee (AC) governance and compare AC IC and operating company (OC) governance practices. We use a dual-method, three-stage research approach: (1)...

Prior research indicates that management forecast strategies affect investors' perceptions of management, which, in turn, influence investors' judgments about the firm. The current study hypothesizes and demonstrates that decisions about the completeness and form of management's forecast...

This dissertation examines whether the magnitude of the outcome effect is impacted by the type of performance evaluation system (subjective versus formula-based). The outcome effect is a phenomenon that occurs when an evaluator overemphasizes the outcome of a decision and ignores essential...

This study considers the ability of the audit team to configurally process information, that is, to piece together information cues held by individual team members and recognize the underlying pattern in the information. It also examines how the hierarchical structure of the audit team impacts...