This research summarizes the data in seven previously published articles examining auditor perceptions on independence, confidentiality, materiality estimates, and underreporting and/or premature sign-off in a European setting. Our sample includes approximately 300 auditors from: Denmark,...

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...