Outside influences affect the progression of research in any discipline, including accounting. These influences offer one explanation for problems of replicability or comparability to previous studies, a common concern today. This article examines “who” participates in behavioral experiments...

Purpose: This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment. Design/methodology/approach: This study uses a survey of public accounting...

Purpose –The authors aim to examine whether the well-established unified theory of acceptance and use of technology can be effectively adapted for use in an external audit setting and whether the re-specified model holds under different levels of budget pressure. Design/methodology/approach...