In this commentary, I offer some observations about the state of experimental management accounting research. I discuss the scope of management accounting research, the current focus of experimental management accounting research, and the need for management accounting research to take into...

We investigate factors that influence an auditor's accuracy in knowing how their subordinates, peers, and superiors view his/her own technical competence (metaperception). Extant literature on reputation management in auditing contexts depicts preparers of audit workpapers as strategic agents...

An implicit assumption of prior literature on strategic behavior of auditors is that auditors know the preferences of their colleagues. In this study, we conduct an experiment to investigate the validity of this assumption. In our experiment, we match a manager with a pair of top and mediocre...

In this study, we examine three factors that moderate the relation between accountability to a superior and auditor performance: knowledge, problem-solving ability, and task complexity. Specifically, we predict that accountability works best when the requisite knowledge and abilities are matched...

Recent studies on whether the provision of non-audit services impairs audit quality document mixed results, depending on the proxy for auditor quality used. We posit that the effect of non-audit fees on audit quality is conditional on auditor industry specialization in that audit quality is less...

We investigate factors that may influence auditors' overconfidence in other auditors' technical knowledge. We conducted an experiment using natural teams comprising audit seniors and managers. We find that audit managers' (seniors') overconfidence in audit seniors' (managers') technical...

An implicit assumption of prior literature on strategic behavior of auditors is that auditors know the preferences of their colleagues. In this study, we conduct an experiment to investigate the validity of this assumption. In our experiment, we match a manager with a pair of top and mediocre...

Conference calls are a common way for firms to disseminate information to investors and analysts. We use controlled experiments to examine, in the context of the question and answer segment of conference calls, whether investors' investment judgments are jointly influenced by a CEO's use of...