While prior auditing research has examined auditors' sensitivity to source reliability, this research has primarily focused on source characteristics including competence, objectivity and integrity. However, psychology research suggests that the persuasion process is more complex with other...

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...

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...

This study examines the impact of the pressure to obtain potential client business opportunities on auditor judgments. Thirty-two lower rank auditors (staff and seniors) and 39 higher rank auditors (managers and partners) were either provided or not provided with information on additional client...

Recent research indicates that context effects play an important role in accounting decision making, where information for a given decision task is evaluated differently depending on the nature of the prior contextual information (e.g., Tan and Jamal 2001; Bhattacharjee, et al 2007). While these...