There is a constant questioning about the interest of introducing the joint audit. Very recently, the European Commission has raised this topic in its Green Paper, arguing that it may be a way to increase audit quality after the financial crisis and to mitigate audit market concentration, by...

The study of auditor client management negotiations dates back twenty years with the publication of the first analytical model of negotiations in 1991. However, that article made next to no impact until Gibbins, Salterio and their later collaborators began a research program on auditor-client...

We provide evidence that outside directors’ trading and ratification decisions are incrementally useful in assessing their independence. Because crises test the independence of boards, we first investigate the CEO replacement decision in firms caught intentionally misreporting earnings. We...

Arguments are provided for why focus group methods should be used more frequently in accounting and information technology research as we broaden our views on accounting research. Focus group methods are particularly applicable in pursuing the study of emerging technology-driven phenomena in...

This study examines whether the sustainability of a firm’s tax strategy provides information about the persistence of a firm’s pre-tax earnings and earnings components. We also investigate whether investors are able to determine the sustainability of a firm’s tax strategy and use it as a...

We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors...

This paper offers new findings about how audit fees vary around auditor dismissals and resignations. For dismissals, we find evidence of lower than normal fees before and after an auditor change, consistent with the view that both incumbent and successor auditors adjust fees downward to retain...

This study provides experimental evidence on the effects of breach of subordinates’ psychological contracts on honesty of communications under participative budgeting. While participative budgeting can improve economic outcomes, it can also establish psychological contracts whereby...

Transfer pricing is an important managerial decision in a decentralized firm. Analytical research has proposed that different transfer pricing methods are better for different information circumstances in a firm. For example, when information asymmetry is high, the information advantage of the...