Nonprofit and voluntary associations around the world are the primary vehicle for representing the voices of citizens in the policy-making process. As scholars who are committed to advancing the role of civil society and the citizen, it is incumbent upon us to provide theoretical and practical...

It is well known that technological change causes social change, and vice versa. Using system and historical perspectives, this article examines that truth at a finer level of specificity, namely, that social perceptions of interconnectedness influence the progress of science and technology, and...

We conduct two experiments to examine whether artificial intelligence can reduce the effects of independence conflicts on audit firm liability. Our experiments manipulate (1) whether procedures are performed by an auditor or an artificial intelligence and (2) whether the audit firm was careful...

We survey recent (mainly US) research on the effects of earnings presentation attributes on manager and user behaviour. The literature we discuss relates to three primary earnings presentation attributes: (1) disaggregation (vertical and horizontal), (2) location (recognition vs. disclosure,...

Current IFRS requires significant disaggregation of income statement numbers while such disaggregation is voluntary and much less common under U.S. GAAP. We examine whether voluntary disaggregation of income statement numbers increases the reliability of income statement subtotals because...

Prior studies document that managers consider a variety of costs and benefits in their decisions to initiate earnings guidance. Using both an abstract experiment and a survey of experienced financial managers, we provide evidence that managerial overconfidence may also contribute to the decision...

In this paper, we examine the growing number of behavioral studies of how financial reporting, auditing, and other corporate governance regulations affect earnings management and accounting choice-related decisions of managers, auditors, and directors. We first describe how experimental and...

Investments that are classified as Level 2 within the fair value hierarchy account for approximately 92% of US banks' fair value assets. We report an experiment that examines how experienced auditors apply current PCAOB guidance when auditing portfolios of these assets. We hypothesize and find...

We test whether investors react more strongly to narrative disclosures when the CEO's presence or association with the message is more salient in the disclosure, holding all other information constant. In our first experiment, we manipulate whether a CEO uses more personal pronouns (e.g.,...

This paper outlines strengths and limitations of three approaches to providing process evidence in experimental accounting research: moderation, mediation, and multiple experiments and methods. We argue that the research question determines the importance of process evidence in experimental...