Critics argue that audit research rarely impacts practice and that challenges associated with synthesizing and interpreting research are contributing factors. We propose that using the Elaboration Likelihood Model (ELM) as a meta-theoretical framework can help in understanding the collective...

Managers prepare corporate social responsibility (CSR) reports by recalling and describing their past socially responsible actions. Using an experiment, we test whether the manner in which managers prepare CSR reports influences their subsequent ethical decisions. CSR reporting guidelines and...

Accounting involves assigning numbers to events-quantifying them. Conventional wisdom holds that putting numbers to an argument enhances its persuasive power. However, little scholarly evidence exists to support or refute this claim, in accounting or elsewhere. In this paper, we develop an...

Accounting involves assigning numbers to events - quantifying them. Conventional wisdom holds that putting numbers to an argument enhances its persuasive power. However, little scholarly evidence exists to support or refute this claim, in accounting or elsewhere. In this paper, we develop an...

Accounting involves assigning numbers to events - quantifying them. Conventional wisdom holds that putting numbers to an argument enhances its persuasive power. However, little scholarly evidence exists to support or refute this claim, in accounting or elsewhere. In this paper, we develop an...