Auditors were required to review two working-paper areas (accounts) and, twenty-four hours later, recognize if information items had been present in the working papers and express how willing they would be to rely on their memory for each item (i.e., whether they would refer back to the working...

Prior research on auditors? memory for evidence encountered during working paper review suggests that auditors commit memory errors that could inhibit audit efficiency and effectiveness. The current study extends this line of research by examining whether two prominent features of the auditing...

We conduct an experiment to investigate the effect of rankings, which are pervasive in practice, on the honesty of managers’ budget reports, which is important for sound decision making in organizations. Participants in our experiment are ranked in one of four ways: (1) firm profit, (2) own...

This paper uses experiments to investigate the evolution of communication. We consider simple games of information transmission in which the interests of senders and receivers are imperfectly aligned. We show that under four canonical incentive conditions the no-communication hypothesis can be...