Auditors serve an important monitoring role in the nonprofit sector, yet little is known about how nonprofit auditor decision making may differ from the for-profit sector. Nonprofits face unique inherent risks in terms of donor pressure to increase program spending, and clients may seek to...

Auditing standards require auditors to maintain a skeptical mindset throughout an audit. However, research indicates that mindsets are flexible such that cognitive procedures (e.g., bolstering or providing counterarguments) activated when performing a particular task can carryover and influence...

We demonstrate that two intertwined activities of music piracy, unauthorized obtaining and unauthorized sharing, are differentially influenced by the same social learning environment. We develop a structural model and test it using survey data from a prime demographic set of respondents who...