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Beyond the CFO and Accrual Decisions : An Examination of Individual Audit Committee Chairs, CEOS, and CFOs and Their Influence on Reporting and Operating Decisions
Lawson, Bradley - 2013
We examine whether managers besides the CFO have 'styles' that affect firms' reporting and operating decisions. Following recent studies, we develop a dataset of individual audit committee chairs, CEOs, and CFOs, that tracks their movements across firms and over time. Although audit committee...
Persistent link: https://www.econbiz.de/10013086718
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The Effects of Audit Risk and Litigation Risk on Decision Aid Reliance
Gomaa, Mohamed I. - 2006
the sake of compliance. Based on an experiment involving 118 audit practitioners, we find that auditors rely more on …
Persistent link: https://www.econbiz.de/10012779463
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Empirical Analysis of Ethics Integration and Online Learning in Auditing Course on Ethical Decision Making : Further Evidence from Indonesia
Suryaningrum, Diah Hari - 2018
Whether ethics should be taught and how it should be taught has been questioned by accounting professionals, researchers, and teachers. This experimental study attempts to answer the question and gives further evidence of the beneficial impact of teaching ethics. Participants are sixty students...
Persistent link: https://www.econbiz.de/10012932948
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Group Judgment and Decision Making in Auditing : Past and Future Research
Trotman, Ken - 2016
We examine the research literature on audit groups/teams focusing on three main areas: the hierarchical review process, brainstorming as part of the fraud detection planning process, and consultation within firms. We restrict our discussion of these three literatures to judgment and decision...
Persistent link: https://www.econbiz.de/10012997101
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Believe Who You Trust : How Do Inappropriate Auditor Actions to Improve PCAOB Inspection Outcomes Influence Non-Professional Investors’ Decision Making?
Barr-Pulliam, Dereck; Mason, Stephani; Muriel, Leah - 2022
experiment using 198 non-professional investors, we manipulated the auditor’s historical PCAOB inspection deficiency rate (low … we conduct a second experiment and alternatively measure auditor trustworthiness as improperly revising the audit … materiality threshold to forego a material adjustment. Lastly, we explore an intervention in a third experiment and find that when …
Persistent link: https://www.econbiz.de/10013405836
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The Influence of Framing and Agent's Mindset on Effort Allocation Decision
Hioki, Koichi - 2018
This study examined how the combination of an accounting measure and its target number influenced effort allocation decisions. By using an experimental method, we indicated that a positive frame of a task presentation (combination of the accounting measure and its target number) increases...
Persistent link: https://www.econbiz.de/10012927441
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Investors’ Reactions to Management Earnings Guidance : The Joint Effect of Investment Position, News Valence, and Guidance Form
Han, Jun - 2009
We report the results of an experiment which shows that investors' earnings- and investment-related judgments are …
Persistent link: https://www.econbiz.de/10013158238
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Investors’ Reactions to Management Earnings Guidance : The Joint Effect of Investment Position, News Valence, and Guidance Form
Han, Jun - 2009
We report the results of an experiment which shows that investors' earnings- and investment-related judgments are …
Persistent link: https://www.econbiz.de/10013158351
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When rational decision-making becomes irrational : a critical assessment and re-conceptualization of intuition effectiveness
Julmi, Christian - In: Business research 12 (2019) 1, pp. 291-314
Intuition can lead to more effective decision-making than analysis under certain conditions. This assumption can be regarded as common sense. However, dominant research streams on intuition effectiveness in decision-making conceptualize intuition inadequately, because intuition is considered...
Persistent link: https://www.econbiz.de/10012029308
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Subjective Evaluations of Risk Taking Decisions : Experimental Evidence on Outcome Biases and Their Consequences
Gillenkirch, Robert M. - 2018
This study experimentally investigates how a principal uses outcome information in her subjective evaluation of an agent who chooses between alternatives of differing risks, and how outcome bias in the evaluation is related to the agent's risk taking decision. We consider both a situation of...
Persistent link: https://www.econbiz.de/10012912899