We conduct a series of experiments to examine whether the benefits and consequences of building trust through corporate social responsibility (CSR) vary when the company engages in material or immaterial CSR, and the conditions under which these benefits hold. Prior archival research finds that...

Regulators and researchers indicate that auditors do not exercise sufficient professional skepticism (hereafter skepticism) in auditing accounting estimates. Drawing on regulatory fit theory, we propose and find that priming auditor regulatory focus along with the goal pursuit strategy could...

Concerns about the homogenization of accounting research have been expressed over an extended period of time. To understand the factors sustaining the persistence and spread of homogeneity we draw on Sewell’s (1992) development of Giddens (1976, 1979, 1981, 1984) ‘duality of structure’....

With increased interest in voluntary sustainability reports from investors and other stakeholders, more companies are having these reports assured. The issue of what is considered material in these assurance engagements is important, and yet research on materiality has focused only on financial...

Several countries have implemented a policy of mandatory partner rotation (MPR) in response to concerns around auditor independence. Integrated within MPR requirements, minimum cooling-off periods regulate audit quality at the time of a rotation-back. Within the context of a proposed extension...

The purpose of this study is to investigate the relative influence of industryand task-based experience on auditor performance. Prior research has shown that both forms of experience can be beneficial, but studies thus far have not clarified their relative importance. Non-specialist auditor...

Non-financial reports alert investors to operational risks associated with issues such as insufficient access to natural resource inputs and related costly interruptions to production, while segment level reports alert investors to operational risk distribution across a firm. An important issue,...