Purpose: The purpose of this paper is to examine whether the level of assurance associated with financial statements affects individual investing decisions. Design/methodology/approach: A between-subjects behavioral experiment is used with a control condition and three treatment conditions...

Purpose: This paper aims to explore whether an internal auditor’s evaluation of internal control deficiencies are influenced by the party with primary influence over the internal audit function and by the type of internal control deficiency. Design/methodology/approach: A behavioral...