The purposes of the current study are to examine whether audit risk triggers prospective rationality cognition related to how decision aid reliance could be used as a defensive strategy in a court of law should legal action arise in the future, and assess the degree to which defensibility...

In this paper, we explore the relationship among rank, knowledge, ability, experience, and success in managerial accounting practice. More specifically, we investigate the predictive validity of the Libby amp; Luft (Lamp;L) model (1993) of the determinants of judgment performance. We implement...

Are there rank-based differences in the measured ability, and technical, industry, and tacit managerial knowledge of practicing managerial accountants? To explore this question, we measured the ability and knowledge of 2,941 practicing managerial accountants in three industries. Our results...