Regulators require auditors to raise significant audit issues and concerns to the attention of audit engagement leadership and requires leadership to encourage such communication. This paper demonstrates, using an experiment and a survey, that audit team members' willingness to speak up about...

This paper considers the use of Judgment and Decision Making (JDM) experiments in accounting. It begins with a description of the purpose and goal of JDM experiments in accounting. The bulk of the paper discusses critical issues in designing and implementing JDM-style experiments. Our primary...

Intrinsic motivation is generally thought to be positively associated with performance on a variety of tasks; however, there is only sparse experimental evidence supporting this idea and we know little about the specific mechanisms behind any effect. We develop theory about how auditors'...

Individual investors increasingly rely on investment advice from social media platforms. Even advice with little, if any, predictive value appears to influence investor decisions. Our study reports the results of two experiments that help explain why investors rely on such advice. We find that...