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The current paper reviews behavioral research in financial accounting published in the decade 1990–1999. The review focuses on the usefulness of accounting information and the propensity of users to improperly integrate accounting information into their decisions. Prior research findings are...
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Although men and women enter public accounting in comparable numbers, a disproportionately small number of women advance to the rank of partner. A suggestion is sometimes made that women are either unaware of, or intentionally excluded from, informal communication networks within a firm. These...
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Eighty-eight audit committee members participated in an experiment designed to investigate the effects of audit issue (adjustment versus restatement) and director status (single directorship versus multiple directorships) on the likelihood of accepting an auditor's recommendation. Results...
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