This study examines public accounting firms' “tone at the top” with respect to audit quality initiatives from the perspectives of both firm leaders (those who set the tone) and engagement level auditors (non-leaders). Specifically, we (1) solicit the perceptions of audit firm culture and...

This study examines the relationship of CEO overconfidence with accrual-based earnings management, real activities-based earnings management, and targeting to meet or just beat analyst forecasts. Following Malmendier and Tate (2005), we measure “overconfidence” based on the CEO's tendency to...

Audit subordinates typically work with multiple supervisors who are likely to vary in their level of coaching quality (CQ). While prior research suggests a low CQ supervisor could negatively affect a subordinate's work attitudes, theory indicates that the presence of other positive coaching...