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Overconfidence has been a hot topic in judgment and decision-making research. The overconfidence effect describes, among other things, the tendency of people to believe that their judgment is more accurate than it really is. Auditing judgment and decision making research has always had much...
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Most audit fieldwork is not conducted by a single auditor but by a team of auditors. Researchers have, however, focused heavily on the judgment and decision-making of individual auditors, ignoring the multi-person reality in which auditors have to make judgments and decisions. This study...
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Women are still a minority in the audit profession, especially at the partner level. An increasing amount of literature has explored the sources of this gender inequality. Past studies have, however, neglected the possibility that the processes that lead to the (re)production of gender...
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In a large-scale laboratory experiment, we investigate gender differences in overconfidence and risk taking. Our results show that (self-)selection and socialization can eliminate the gender difference in overconfidence, but they appear insufficient to create environments in which women are as...
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Al-Shaer and Harakeh (2020) and Lopatta et al. (2020) study different aspects of the relationship between board gender diversity and corporate outcomes, respectively executive compensation and non-financial performance. In this discussion, we offer a broad overview of the main results of both...
Persistent link: https://www.econbiz.de/10012831720
The purpose of this article is to reflect on the corpus of gender research in accounting journals, with the overall aim of evaluating the extent to which it has contributed to our understanding of the organization of accounting, and its social and organizational functions. A critical analysis...
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