This study examines whether an audit evaluation of contextually similar evidence pertaining to a second client affects memory-induced perceptions of the initially evaluated client. Prior research suggests that the experienced auditors' use of task-specific knowledge to process contextually...

The purpose of this study is to investigate whether the availability of financial bounties and anonymous reporting channels impact individuals’ general reporting intentions of questionable acts and whether the availability of financial bounties will prompt people to reveal their identities....

Purpose –The purpose of this study is to investigate the association between a corporate executive’s gender and audit fees. Based on the findings of extant research that there are gender-based differences that may have implications for the financial reporting process, the authors posit an...

Under rationality, firms should shift to alternative earnings management methods to achieve their earnings management goals whenever the alternatives provide greater benefit. New accounting regulation can alter the net benefit derivable from existing earnings management methods and thus may...