This paper investigates the effect of different mood states - specifically positive, neutral, and negative mood - on inventory valuation decisions. Psychological research suggests that different mood states can lead to different professional judgments in the performance of an ambiguous task....

Using an experiment with 96 experienced practicing auditors as participants, this paper investigates the effects of a self-interest threat to auditor independence and of emotion on auditors' inventory valuation judgments. We predict that the presence of a self-interest threat in a judgment...

This paper investigates the effect of different mood statesiquest;specifically positive, neutral, and negative moodiquest;on inventory valuation decisions. Psychological research suggests that different mood states can lead to different professional judgments in the performance of an ambiguous...

This study provides insights on the effectiveness of the Sarbanes-Oxley Act (2002) in promoting high quality financial reporting and good corporate governance. We report the results of interviews conducted with 22 experienced directors from US firms. Our results indicate that SOX has had a...