Due to the paucity of immediate and direct information about financial disclosure credibility, it is often difficult for investors to assess the credibility of financial disclosures (e.g. whether reported earnings are biased). Given this situation, the present study proposes and finds that...

Information system developers want to know how their information presentation choices will affect user judgment. Prior research suggests that performance on elementary information processing tasks is enhanced when there is a cognitive fit between the way data are presented and the way they are...