This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

This review analyzes the role of emotions in accounting research. Drawing on an analytical
framework that differentiates between joy-, fear-, anger-and sadness-based emotions, we …

This paper discusses the role of process evidence in accounting research. We define
process evidence broadly as data providing insight into how and why cause-effect …

Auditors experience significant problems auditing complex accounting estimates, and this
increasingly puts financial reporting quality at risk. Based on analyses of the specific errors …

The COVID-19 pandemic has fundamentally changed how auditors work and interact with
team members and others in the financial reporting process. In particular, there has been a …

We find that economic conditions at the time an auditor enters the labor market have a long-
term impact on her judgment and decision making. Specifically, engagement partners who …

Although regulators have identified ethical lapses as a key factor contributing to auditors'
failure to detect their clients' fraudulent financial reporting (fraud), research using ethical …

This study examines factors that influence auditors' intention to use blockchain. From the
dual-factor perspective, it argues that auditors' knowledge about the implications of …

This study investigates the way that experienced audit committee Chairs address barriers to
effective performance. We conceptualize audit committees as groups of individuals …

Intrinsic motivation is generally thought to be positively associated with performance on a
variety of tasks. However, there is only sparse experimental evidence supporting this idea …