Audit academics and policymakers exhibit continuing concerns about the limited transfer of audit research findings to policymakers. We use knowledge transfer best practices to evaluate eight audit domain specific practices for their potential to transfer audit knowledge. Our analysis shows that...

We examine whether an unsophisticated investor's own gender and the gender of a sell-side analyst report writer jointly affect investor's investment judgements. Prior archival research suggests there is no factual basis for investors, irrespective of their gender, to respond differentially to...

Management accounting scholars generally accept the proposition that our subject matter requires a multi-disciplinary approach to study. The question of what are appropriate norms for conducting research in that environment is not as clear as it may be in more homogenous research communities....

Field research is increasingly being employed by audit researchers around the world including in North America. However, given that many doctoral programs, especially in North America, devote little or no time to this method, understanding what constitutes good auditing field research is...

There have been increased calls for rigorous research that contributes to both practice and academic literature. We argue that behavioural accounting experimental researchers (BAR researchers) are particularly well-positioned to answer this call by carrying out research that directly study the...

Responding to increased calls for financial reporting researchers to “enter the field”, the goal of this article is to provide a basic primer on how to conduct field-based research using qualitative interview methods. We start by reviewing the extant, but limited, field research literature...

This research studies the relationship between state government budgetary policy and research universities' incentives. In particular, this paper examines the effects of state government decisions that effectively tax universities by controlling universities? receipts of indirect cost recoveries...

Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis (MDamp;A). These disclosures are provided to investors without a definition of the weaknesses to be...

We study how an organization’s error-management climate affects organizational members’ beliefs about other members’ willingness to report errors that they discover when chance of error detection by superiors and others is extremely low. An error-management climate, as a component of the...