Abstract Demographic characteristics such as race and ethnicity have long been shown to affect individuals' decision-making and can be associated with various behavioral outcomes. In this paper, we examine the association between the ethnicity of a chief financial officer (CFO) and financial...

Abstract It is important to understand how recent regulation allowing small businesses to issue equity through crowdfunding can impact investors' decision-making. One unique feature of crowdfunding presented to investors is an issuer's fundraising goal (i.e., minimum target) and how much money...

Abstract Audit committee members (ACMs) play a pivotal role in negotiating disputes between management and the external auditor concerning audit adjustments. Research suggests ACMs support the external auditor when audit adjustment conflicts arise. This study investigated the perceived effect of...

Abstract Firm community service initiatives are popular and generally seen as positive developments. However, moral licensing theory suggests engaging in community service (acting morally) can facilitate subsequent immoral behavior, which could diminish audit quality. In a series of experiments...

Abstract This paper examines whether there is a presence of behavioral consistency in CEOs' earnings management decisions. Based on insights from the career imprint theory, we propose that firms are more likely to engage in earnings management when their newly appointed CEOs come from firms that...

Abstract Organizations are considering the influence of workplace attention breadth (mindfulness and absorption) on professional development. Although corporate accountants typically focus on technical skills, soft skills such as mindfulness may also improve performance. In this study, we...

Abstract The purpose of this study is to examine if evidence weighting has any effect on auditor's judgment and its relationship with advocacy attitudes. We collected data from 181 practicing auditors employed in audit institutions certified by Tehran Stock Exchange in Iran. Our structural...