I report two experiments with senior-associate auditors that investigate whether self-control requirements in auditing tasks cause ego depletion, and whether depleting tasks impact auditors' judgment and decision-making (JDM). In Experiment 1, I find that using self-control to maintain...

We use experimental economic markets to examine the impact of changing institutional design features on audit quality. Specifically, we manipulate auditors' economic accountability to managers by altering who hires the auditor – a manager or an independent third party – and auditors'...

This study examines the impact of busy season on auditors through ego depletion theory. Ego depletion theory posits that using self-control depletes a cognitive resource and decreases the ability to exercise self-control on subsequent tasks, which can decrease judgment and decision-making (JDM)...