While accounting research has demonstrated the role of a decision maker’s own emotions in various judgments, emerging psychology research proposes that others’ emotions provide an informational signal that can be used to assess an opponent’s limits and cooperativeness in a bargaining...

Tax compliance research has used prospect theory to describe taxpayers’ behavior finding that taxpayers with pending payments due (loss frame) report more aggressively than taxpayers with pending refunds (gain frame). Since taxpayers often file multiple returns and prior research has only...

Cloud Computing is technology used to describe a new class of network based computing that takes place over the Internet; basically a step on from Utility Computing or using the Internet for communication and transport provides hardware, software and networking services to clients. These...

Using a field-based questionnaire administered to practicing auditors, we examine how auditors simultaneously combine the key planning variables, client-level misstatement risk (comprised of inherent risk and control risk) with account-level subjectivity, when utilizing internal audit as a cost...

We examine how audit clients’ persuasion tactics in limited distribution (non-public) assurance reports influence end-user decisions. Auditees can persuade end-users by formally discussing auditor-identified issues disclosed in certain assurance reports and, due to the limited audience,...