ABSTRACT The use of Qualtrics Panels to source external financial statement auditors
presents an innovative and efficient way of gathering these somewhat difficult to obtain …

ABSTRACTÂ This study aims to examine the perception analysis of accounting students
about tax and tax brevet on the interest of profession in the field of taxation. Profession in the …

Task interruptions are ubiquitous and can systematically affect decision-making, even when
they are nondiagnostic and thus irrelevant. We report the results of an experiment employing …

Recent advances in technology have increased the accessibility and ease in using eye-
tracking as a research tool. These advances have the potential to benefit behavioral …

Despite the pervasive use of ethics training by companies, research in management
accounting has not considered the effectiveness of such training in curtailing managers' …

Using eye-tracking technology, we examine whether the information processing patterns of
nonprofessional investors with a directional investment preference are affected by …

This article summarizes which demonstrates that, when multitasking, the performance of
audit teams communicating in-person is greater than the performance of teams using …

We extend the literature on accountability in an experimental setting to examine the
influence of formal accountability, individual-level perceived accountability and their …

We examine how an IT service provider's persuasive communication related to SOC2 report
findings influences management's (ie, user-entities') perceptions of the outsourced services …

Using variation in local sunshine as a mood-priming construct, we examine the impact of
managerial mood on corporate tax avoidance. For a large sample of US publicly listed firms …