In this paper we investigate how the public recognition of a job well done (i.e., credit allocation) impacts employee turnover. Based on expectancy violations, psychological contracts, and turnover research, we predicted that subordinates would be more likely to leave an organization if their...

We attempt to resolve the seemingly contradictory findings that leaders in teams sometimes advance team outcomes and in other instances thwart performance. In two experiments, we examined the information sharing patterns of team leaders and their impact on decision quality. Contrary to previous...

Regulators require auditors to raise significant audit issues and concerns to the attention of audit engagement leadership and requires leadership to encourage such communication. This paper demonstrates, using an experiment and a survey, that audit team members' willingness to speak up about...

In this paper we report the results of two experimental studies designed to test how increases in objective power might systematically lead to decreases in self-perceptions of power, which in turn can lead to inaction. We draw upon theories of power and choice to examine these effects. We find...

In this paper we examine how the relationship between leaders' credit allocation behavior and subordinates' commitment to their leader is influenced by the fulfillment of subordinates' expectations (i.e., expecting one type of behavior and having that behavior occur). We predicted that...

This research investigates how financial statement users' judgments and decisions are affected by the extent to which a firm's actual accounting choices match users' expectations. Based on prior communications research, I predict and find that users' credibility judgments are more extreme when a...

We investigate whether recognition on the face of the financial statements versus disclosure in the footnotes influences the amount that financial managers report for a contingent liability. Using an experiment with corporate Controllers and Chief Financial Officers, we find that financial...

Research in financial reporting and accounting standard setting requires an understanding of how measurement and disclosure affect investors’ judgments. This study uses the crypto-asset context to compare investors’ performance and risk judgments under historical cost and fair value...

We examine how information dissemination via mobile device applications (apps) affects nonprofessional investors' judgments. In response to the prevalence of mobile device use, the media ungroups content into smaller pieces to accommodate users, and apps use push notifications to highlight this...

Firms often issue disaggregated earnings forecasts, and prior research reveals benefits to doing so. However, we hypothesize and experimentally find that the benefits of disaggregated forecasts do not necessarily carry over to the time of actual earnings announcements. Rather, disaggregated...