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We investigate factors that may influence auditors' overconfidence in other auditors' technical knowledge. We conducted an experiment using natural teams comprising audit seniors and managers. We find that audit managers' (seniors') overconfidence in audit seniors' (managers') technical...
Persistent link: https://www.econbiz.de/10012711456
In this study, we investigate underlying mechanisms for the effects of management guidance forms on investors' judgments. We do so by comparing effects of point and range guidance with those associated with a hybrid management guidance form that combines the attributes of both point and range...
Persistent link: https://www.econbiz.de/10012733226
In this study, we investigate underlying mechanisms for the effects of management guidance forms on investors' judgments. We do so by comparing effects of point and range guidance with those associated with a hybrid management guidance form that combines the attributes of both point and range...
Persistent link: https://www.econbiz.de/10012779202
Managers have discretion as to whether to quantify their earnings guidance and supplementary disclosures. Using an experimental approach, we provide and test theory that when guidance is qualitative, quantifying supplementary attributions leads to more favorable investment judgments; for...
Persistent link: https://www.econbiz.de/10013294469