Purpose – This research seeks to examine whether two relevant characteristics, source objectivity and internal control effectiveness, influence how auditors evaluate evidence items supporting accounting estimates. Design/methodology/approach – A controlled experiment approach with a sample...

This paper presents the results of two related studies. In Study One we examine US judges' attitudes toward the public accounting profession and the extent to which those attitudes have changed over three distinct periods of time: (a) early in the decade of the 1990s, (b) late in the decade of...

Multidimensional performance evaluation systems such as the Balanced Scorecard (BSC) were developed to overcome the documented tendency of managers to focus almost exclusively on short-term financial performance measures while disregarding or de-emphasising other short-term and/or long-term...