Despite tremendous investment to promote gender equity, U.S. public accounting firms continue to be gendered organizations. Our archival study examines gender equity within the partnership of these large firms for a one-year period. We find female partners are clustered in lower prestige client...

We examine whether audit fees reflect characteristics of individual executives incremental to known determinants of fees. Using a novel executive effects approach, we find that unexplained audit fees exhibit a statistically and economically significant association with executive effects after...

We experimentally investigate the combined effects of ego depletion, moral identity, and ethical interventions on managers’ financial reporting aggressiveness in the development of an accounting estimate. We find that decision makers with high moral identity become more aggressive later in the...

Recent surveys indicate that America's Chief Executive Officers (CEOs) are getting older. While ageing is often associated with greater experience, improved skillsets, and higher job performance, prior research warns that ageing can also lead to a significant decrease in cognitive function,...