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 …

Purpose This study aims to review the auditor-client relationship (ACR) literature spanning
1976 to 2019 to provide future research directions. Design/methodology/approach The study …

In this study, we examine auditors' reliance on artificial intelligence (AI) systems that are
designed to provide evidence around complex estimates. In an experiment with highly …

SUMMARY A consequence of the COVID-19 pandemic is that workers increasingly want
work that aligns with their values. Given that Gen Z, the next generation of accountants, is …

We provide a comprehensive review and synthesis of behavioral experimental literature that
examines persuasion in auditing. We organize our review by applying the five Components …

Purpose This study aims to examine the association between Iranian auditors' narcissism
and the auditors' professional skepticism. Design/methodology/approach The authors' …

Research examining cybercrime and personality is a critical, but understudied topic. From
an applied perspective, such research will inform better practice in cyber defense. It will also …

We use multiple methods to examine how depletion and auditors' skeptical dispositions
interact to affect auditors' challenging of managers in negotiations over financial statement …

We integrate existing conceptual models of auditors' professional skepticism with the Theory
of Planned Behavior to develop an empirically testable model that explains the processes …

This paper reports the results of multiple studies that together provide converging evidence
in support of the theory that gender stereotypes bias employee selection during group …