This study examines auditor performance with respect to complex tasks. Previous research in both psychology and auditing suggests that expert/novice differences are likely to occur during the problem representation phase of problem solving. An experiment was designed to demonstrate that more...

Previous research in non-audit contexts suggests that managers design budgets based on prior performance relative to budget targets, and that this quot;ratchetingquot; response can be asymmetrical (i.e., greater increase in target following good performance than the decrease in target following...

This paper investigates how clients' choices regarding whether or not to engage in competitive bidding affect a bidding firm's decisions about planned engagement effort and pricing. Specifically, we investigate whether competitive bidding is associated with higher planned engagement effort and...