Corporate governance reforms and the threat-safeguard approach to auditor independence regulations are motivated by the assumption that disclosure by an agent (e.g., auditor) of a potential conflict of interest reduces bias in professional judgment. In this study, we conduct an experiment using...

In this study, we examine how norms about the use of negotiation strategies by different parties in an auditor-client negotiation influence the relative efficacies of these negotiation strategies. We conduct an experiment with experienced auditors/financial managers as participants, who enter...

Managers sometimes implement accounting standards (such as the lease standard) opportunistically to move debt off balance-sheet. Regulators and standard setters are considering the adoption of principles-based accounting standards to reduce such opportunism. We report the results of an...

We investigate whether the relation between auditor tenure and audit quality is conditional on auditor specialization and fee dependence. Although prior studies have investigated the relation between extended auditor-client tenure and audit quality, none has examined how this relation is jointly...

Managers sometimes implement accounting standards (such as the lease standard) opportunistically to move debt off balance-sheet. Regulators and standard setters are considering the adoption of principles-based accounting standards to reduce such opportunism. However, there are lingering concerns...