As the audit environment becomes more demanding and complex, so does the set of analytical tools available to an auditor. The purpose of this paper is to examine the effect of two complex audit technologies commonly used by auditors, benchmarking of performance measures and strategic analysis,...

Purpose: Manipulation checks are a recommended for experimental accounting research. Usage of information gained by manipulation checks varies. In some studies, participants who failed the manipulation check are removed from the sample. Other studies report the results of the manipulation...

Recent legislations oblige organizations to monitor the effectiveness of internal control mechanisms that are necessary to prevent fraud. However, little is known about the effectiveness of different internal controls. We investigate whether the duty to sign work results—one of the most...

Designing effective entrepreneurship training programs is still a challenge despite the investments in training made by governments and private institutions, and its importance for economic growth. We report a case of impact measurement of a social entrepreneurship program based on repeated...