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...

In a large-scale laboratory experiment, we investigate gender differences in overconfidence and risk taking. Our results show that (self-)selection and socialization can eliminate the gender difference in overconfidence, but they appear insufficient to create environments in which women are as...

This paper provides evidence on the incremental investor reaction to a going concern emphasis of matter paragraph (GC-EOM) in the auditor's report over financial statements disclosure of a going concern uncertainty (GC-FS). We make use of a “natural experiment” provided by a change in...