We examine whether an unsophisticated investor’s own gender interacts with gender of a sell-side equity analyst to affect the investor’s judgment. Prior research shows two potential sources of gender-based discrimination that affect female investors. First, female investors’ advisors offer...

As the audit environment becomes more demanding and complex, so does the set of analytical tools available to an auditor. The purpose of this paper is to examine the effect of two complex audit technologies commonly used by auditors, benchmarking of performance measures and strategic analysis,...

We carry out an interview based field study of chief financial officer (CFO)-audit partner dyads to examine the assumption that the roles played by each side and the nature of the relationships are similar across negotiations. These dyads freely discussed with us their relationship, a specific...

For much of the past decade, the audit profession has been enjoined to enter new and novel fields of assurance services. This call implies the importation of constructs from traditional attest financial audits into new domains to provide elevated levels of assurance for information-users and...