Growth of online auctions and other forms of e-commerce has been hampered by concerns about the privacy, integrity, and security of online transactions. To earn the trust of their participants, new e-commerce organizations, like traditional organizations, have to reach the state of expectations...

We investigate factors that influence an auditor's accuracy in knowing how their subordinates, peers, and superiors view his/her own technical competence (metaperception). Extant literature on reputation management in auditing contexts depicts preparers of audit workpapers as strategic agents...

An implicit assumption of prior literature on strategic behavior of auditors is that auditors know the preferences of their colleagues. In this study, we conduct an experiment to investigate the validity of this assumption. In our experiment, we match a manager with a pair of top and mediocre...

Two key assumptions underlying the regulation of U.S. financial reporting are the need to mandate the certification of financial statements, and to require that this certification be performed by independent auditors. Private incentives to demand (and supply) certification are thought to be...

Using Hollinger Inc., KPMG and Ms. Marilyn Stitt as our focus, we engage the accounting profession in a conversation about how to support an audit partner who exercises good professional judgment and acts with integrity. We interviewed Chartered Accountants who were current and/or recently...

An implicit assumption of prior literature on strategic behavior of auditors is that auditors know the preferences of their colleagues. In this study, we conduct an experiment to investigate the validity of this assumption. In our experiment, we match a manager with a pair of top and mediocre...

This paper constructs a model of professional expertise as an attribute of an accounting firm rather than just an attribute of individual experts. This model leads to the identification of three strategies applicable to accounting firms. A Knowledge firm develops and sells proprietary knowledge...

Certification of financial reports is tightly regulated with the intent to ensure the quality of this service. In order to place this market within a larger perspective, Part I of this paper presents archival data on certification activity in the economy. The finding of widespread availability...

We investigate factors that influence an auditor's accuracy in knowing how their subordinates, peers, and superiors view his/her own technical competence (metaperception). Extant literature on reputation management in auditing contexts depicts preparers of audit workpapers as strategic agents...

Certification of financial reports is tightly regulated with the intent to ensure the quality of this service. In order to place this market within a larger perspective, Part I of this paper presents archival data on certification activity in the economy. The finding of widespread availability...