In a field experiment, we leverage differences in audit subordinates' job-relevant knowledge about clients, fraud brainstorming objectives, and “normal” audit partner leadership to explore whether and how knowledge moderates the effect of a partner-led intervention on brainstorming processes...

We study the strategic disclosure of demand information and product-market strategies of duopolists. In a setting where both firms receive information with some probability, we show that firms selectively disclose information in equilibrium in order to influence their competitorś product-market...

We examine whether audit-clients' experience level affects their reactions when auditors use different negotiation tactics to help resolve a material audit issue. Using business owners as experienced clients and accounting students as naïve clients, we find that experienced clients react...

This study adopts an internet-based experiment to investigate whether and how individual donors use nonprofit organizations' financial and nonfinancial information when making their donation decisions. Using undergraduate students in the United States (U.S.) to proxy for individual donors, our...

Students enrolled in the introductory AIS course have various goals and objectives of what their future roles may be in the accounting profession after graduation; others may not at the time they take the introductory AIS course. With this in mind, this study tests whether offering students a...

This paper investigates the potential of using a frequency response mode to reduce the dilution effect of non-diagnostic evidence on auditors' fraud risk judgments. In two experiments, we test one hypothesis and examine a research question related to the dilution effect where response mode...

This paper examines, through the use of a laboratory experiment, the effects on tax compliance of two types of messages – one consisting of a simple reminder of audit risk and one designed based on the theory of reasoned action (TRA). It extends prior research by incorporating the TRA into...

We study the strategic disclosure of demand information and product-market strategies of duopolists. In a setting where both firms receive information with some probability, we show that firms selectively disclose information in equilibrium in order to influence their competitor's product-market...

There have been increased calls for rigorous research that contributes to both practice and academic literature. We argue that behavioural accounting experimental researchers (BAR researchers) are particularly well-positioned to answer this call by carrying out research that directly study the...

We provide causal evidence on the agency cost explanation of the demand for high quality auditing. Using brokerage house closures/ mergers as a natural experiment to identify exogenous increases in agency costs arising from information asymmetry, we find that after experiencing exogenous...