Despite the importance placed on professional skepticism by the accounting profession and
regulators, the failure of auditors to exercise an appropriate level of skepticism continues to …

Background Dedicated air ambulance services provide a vital link for critically ill and injured
patients to higher levels of care. The recent developments of pre-hospital and retrieval …

Managers are increasingly aware that strategic judgments need to be made in the context of
risk assessments. It has been proposed that strategic performance management systems …

Researchers have suggested that ethical judgments about “right” and “wrong” are the result
of deep and thoughtful principles and should therefore be consistent and not influenced by …

This study examines the effect of auditor task difficulty on jurors' overall assessment of audit
quality following an alleged audit failure (ie, a restatement) given audit quality indicators …

Purpose The purpose of this paper is to respond to calls in the literature to examine
personality variables which may provide sharper insights into accountants' judgments in …

Subjective performance evaluation systems often prescribe for evaluators to use multiple
measures to assess overall subordinate performance. Firms can choose to explicitly provide …

Objective The primary aim is to explore rural clinicians' self‐reported knowledge, skills and
attitudes in the decision‐making process for requesting aeromedical retrieval of patients with …

Despite the importance placed on professional skepticism by the accounting profession and
regulators, the failure of auditors to exercise an appropriate level of skepticism continues to …

We experimentally demonstrate that perspective taking improves the auditor performance
evaluation process by mitigating the outcome effect and increasing evaluator focus on …