The objective of this study is to assess the extent to which auditor-provided systems reliability assurance affects potential service recipients' (1) likelihood of recommending that their company enter into a contractual agreement with the service provider and (2) comfort level with the...

The first objective of the current study is to examine the extent to which financial auditors recognize heightened risks associated with an enterprise resource planning (ERP) system, as compared to non-ERP (legacy) system, in the presence of a control weakness over access privileges. The second...

Decision aids (DAs) are designed to assist and improve decision-making processes, and they have been incorporated into many professions, such as auditing, law and medicine. Yet, research findings regarding how DAs impact judgments and decisions has been somewhat mixed, often indicating a...

The literature shows that price and earnings momentum returns cannot be fully explained by risk-based theories. In an attempt to better understand the price momentum anomaly, Chui et al. [2010] document that the cultural factor of ― individualism influences price momentum returns, but that the...

This study examines the effects of conversation mode and split-attention communication training on driving performance. The study is based on an experiment where drivers with and without communication training (pilots vs. nonpilots) completed a simulated driving course while involved in one of...

We investigate the value of graduate business education in learning tacit knowledge and achieving professional accounting success. Archival (n = 5,932) and survey (n = 2,941) data from managerial accountants employed at 2,525 North American companies in three industries (publishing, paper, and...

The literature shows that price and earnings momentum returns cannot be fully explained by risk-based theories. In an attempt to better understand the price momentum anomaly, Chui et al. [2010] document that the cultural factor of "individualism" influences price momentum returns, but that the...

The twofold purpose of this paper is to offer recommendations to accounting educators regarding educational technology (ET) delivery modes, and to stimulate accounting education research efforts in the area of ET. Drawing from behavioral and cognitive theory, as well as educational research on...