Auditing standards require auditors to consider management sources when evaluating evidence. However, standards are silent on how auditors should identify and incorporate relevant source information into evidence evaluation, despite the source's importance to evidence evaluation. The “sleeper...

Many firms engage in corporate social responsibility (CSR) initiatives, which aim to serve a broader set of stakeholders (e.g. workforce, communities, environment). These companies often encourage management to consider these stakeholders when making operational and financial decisions. One such...

While current audit standards explicitly state engagement partner tenure requirements, firms have flexibility in managing the rotation process. We conduct semi-structured interviews with 20 U.S. audit firm partners who share their experiences on topics including how they identify appropriate...

To foster positive relationships with clients, audit firms often assign non-decision-making liaisons to engagements (i.e., “relationship partners,” hereafter RPs). Yet, little is known about RPs' influence on disagreements that arise during fieldwork. We conduct an experiment with financial...

Motivated by firms' increasing use of new media technology for investor communications, we investigate how company image and communication platform alignment affects investor judgment and decision making. In our first experiment, we demonstrate that investors expect the firm image and the image...