This study examines whether eliciting self-evaluations increases or decreases the propensity of a productive agent to retaliate against an employer for paying compensation that the agent perceives to be too low for the work performed. Specifically, I consider a setting in which a principal knows...

Using information accompanying the audit committee (AC) member voting recommendations of a proxy advisory service, we examine the circumstances that condition when and why ineffective AC members experience subsequent turnover from the board of directors. We broadly classify the sources of...

We draw on theory from moral licensing and image motivation to test the prediction that, when auditors provide assurance over a pro-social activity that is roughly analogous to reported corporate social responsibility (CSR), reporters become more aggressive in subsequent reporter-auditor...

The AICPA Special Committee on Financial Reporting has urged disclosure of relevant forward-looking information on risks and opportunities to supplement conventional financial statements. We conduct a laboratory market experiment to assess the effects of such disclosures on capital allocation...

Towards the goal of merging psychological and economic insights in accounting experimentation, we categorize four ways that contextual richness in experimental materials can affect decisions. First, INFORMATION EFFECTS occur when context provides enhanced or clearer cues. Second, SALIENCE...

Although prior research has claimed that audit committees with more expertise secure better auditors and enjoy higher quality earnings, a deeper understanding of this premise compels consideration of the factors that less-expert audit committees consider when choosing auditors if indeed they are...

We design an incentivized experiment to test whether measurement uncertainty elevates the risk that social bonds between auditors and reporters compromise audit adjustments. Results indicate that, when audit evidence is characterized by some residual uncertainty, the adjustments our...

This virtual issue traces the evolution of financial accounting and auditing experiments in the Journal of Accounting Research from early efforts in the midst of prevailing beliefs in informational market efficiency to contemporary advances from 2010 to date

We design an incentivized experiment to test whether measurement uncertainty elevates the risk that social bonds between auditors and reporters compromise audit adjustments. Results indicate that, when audit evidence is characterized by some residual uncertainty, the adjustments our...