Financial reporting quality can benefit from companies and auditors using artificial intelligence (AI) in complex and subjective financial reporting areas. However, this will only happen if managers incorporate AI-based information into their financial reporting decisions, which the popular...

This paper considers the use of Judgment and Decision Making (JDM) experiments in accounting. It begins with a description of the purpose and goal of JDM experiments in accounting. The bulk of the paper discusses critical issues in designing and implementing JDM-style experiments. Our primary...