A Model and Literature Review of Professional Skepticism in Auditing | AUDITING: A Journal of
Practice & Theory | American Accounting Association Skip to Main Content American Accounting …

This article reviews the state of research in management accounting as evidenced by 152
articles published by North Americans during the first seven years of the 1990s in six leading …

Going beyond the mere presence of the audit committee financial experts (ACFEs) within the
audit committee, we examine whether the educational profile, gender, and professional …

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 purpose of this paper is to review theories and evidence regarding the effects of
(performance-contingent) monetary incentives on individual effort and task performance. We …

This paper uses recent experimental studies of financial accounting to illustrate our view of
how such experiments can be conducted successfully. Rather than provide an exhaustive …

We investigate how auditors learn the technical aspects of their professional role while
performing client engagements, and how that learning process has been shaped by …

We investigate if sell-side security analysts generate more accurate quarterly earnings
forecasts and more profitable stock recommendations as their experience following a …

This paper discusses judgment and decision making research in auditing—ie, research that
uses a psychological lens to understand, evaluate, and improve judgments, decisions, or …

We investigate a key assumption underlying much of the experimental research in financial
accounting that graduate business students are a good proxy for nonprofessional investors …