This study extends recent research on the interaction of formal and informal controls that
may create divergence between economic self-interest and social norms consistent with …

We investigate whether female lead auditors are associated with higher audit fees and audit
quality. We expect female lead auditors to have a significant influence on these audit …

We develop a general norm-dependent utility function with disutility for actions that are
inferior or superior to a norm. We test its validity by assessing the moderating role of norm …

We argue that recent participative budgeting experiments designed to extend agency theory
reveal the effects of responsibility, transparency, and accountability. We define these three …

We propose that idiosyncratic benefits from adhering to social norms explain the
heterogeneity in honesty documented in many situations where misrepresentation yields a …

I discuss the rediscovery of The Theory of Moral Sentiments by neoclassical economists and
the implications for Behavioral Finance and Economics. First, I discuss Michael Jensen's …

International Auditing and Assurance Standards Board (IAASB), Public Company
Accounting Oversight Board (PCAOB) and European Union (EU) have made significant …

We examine whether the naming of partners provides a benefit to the public in the context of
allowing researchers to empirically collect evidence on the economic importance of non …

Exploiting the staggered adoption of three key regulations that implemented distinct
engagement partner identification (EPI) formats for separate groups of Canadian firms over …

Restoring the credibility of the auditor's report by disclosing an audit partner's signature has
been the subject of recent auditing standard setting. This study presents an experimental …