This study applied Everett Rogers’ innovation diffusion model to analyze the perceptions of customers in Turkish market toward using and adopting wearable technology. 210 voluntarily responses were collected via Likert type online designed questionnaire. Data were analyzed by SPSS version 24...

Although algorithms make more accurate forecasts than humans in many applications, decision-makers often refuse to resort to their use. In an economic experiment, we examine whether the extent of this phenomenon known as algorithm aversion can be reduced by granting decision-makers the...

Blockchain, big data, and internet of things are just a few of the over 200 technologies introduced in the last 15 years. Technology adoption/diffusion has significant implications for adopting firms, suppliers of these technologies, and investors. Approaching technology adoption from a...

This study examines audit partners' predictions of the ability of managers and seniors to detect financial statement errors. If partners are unable to predict the ability of their subordinates to detect errors, audit effectiveness may be affected. Audit partners were asked to predict which...

To effectively manage audit risk, auditors must anticipate potential litigation and reputation consequences associated with inaccurate accounting estimates. Our paper examines whether auditors correctly anticipate these consequences. We provided 57 manager- and partner-level auditors with case...

To effectively manage audit risk, auditors must correctly predict the potential litigation and reputation consequences associated with inaccurate accounting estimates. Accurate predictions are critical because underestimation of negative consequences leads to excess legal exposure and...