This study investigates a method for measuring knowledge structure development in novice accountants by extending Bonner and Walker (1994), which examined the effects of instruction and experience on the acquisition of declarative and procedural knowledge. We employ Pathfinder network scaling, a...

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...

This research proposes that the risk preferences of decision evaluators and the decision quot;domainquot; systematically influence evaluations of decision makers' information technology (IT) investment decisions. Results of an experiment with 160 MBA student participants indicate that...

A total of 83 experienced audit committee members participated in an experiment in which they evaluated the credibility of and allocated investigative resources towards a whistle-blowing allegation of financial reporting malfeasance by corporate executive officers. We manipulated whether the...