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 …

The concept of professional skepticism is pervasive throughout auditing standards, and
inspectors around the globe often identify a lack of skepticism as a root cause of audit …

Prior literature suggests that investors react less strongly to information in less readable
disclosures. We extend this literature by considering how disclosure readability affects the …

Using an experiment, I examine whether involvement in scorecard implementation can
mitigate the effects of motivated reasoning that occur when the scorecard is framed as a …

We conduct experiments with Big 4 auditors and business students to investigate
psychophysiological responses to Big Data visualizations and the effects of visualization …

This experimental study analyzes whether reporting an accounting estimate as a key audit
matter (KAM) can influence auditor judgment about the accounting estimate and the …

This paper examines how auditors' judgments about accounting policies may differ when
experiencing different levels of affinity for client management and facing different levels of …

ABSTRACT I conduct an interactive experiment with participants in manager-and investor-
like roles to examine whether and how mandating range disclosures for uncertain estimates …

The discipline of accounting and auditing has increasingly recognized judgment and
decision making (JDM) as highly important attributes in the profession because individuals …

This study draws upon research on escalation of commitment, motivated reasoning, and
prior involvement to formulate hypotheses about the effects of prior auditor involvement and …