In response to Section 102(d) of the Sarbanes-Oxley Act, PCAOB Rule 2200 required annual reporting from all registered accounting firms via PCAOB Form 2. Filed for the first time during the second quarter of 2010, PCAOB Form 2 provides information about (1) each accounting firm's available human...

We investigate how presentation modality (text vs. video) and executive gender influence evaluators' perceptions of management competence and the future performance potential of that executive's company. Consistent with recent labor market research (Shroeder and Epley 2015), seeing and hearing...

The use of online workers as research participants has grown in recent years, prompting interest in how online workers compare to traditional accounting research participants. To date, no study has compared the relative intelligence of online workers to student subjects. Such a comparison may be...