will facilitate greater causal coherence. We test both potential improvements in an experiment with retail investors. We …

not capture a complete picture of auditor liability, since the vast majority of audit litigation is resolved by attorneys … experiment show that jurors hold auditors more responsible for misstatements of lower estimate uncertainty when the misstated … accounts. However, in a second experiment we find that attorneys negotiate auditor settlements under the incorrect assumption …

impact auditor liability, and that attorneys would benefit from a better understanding of juror decision making …

I conduct an experiment with senior executives (CEOs, CFOs, controllers) to examine how their risk disclosure quality …

Evidence from an interactive experiment indicates that the tendency of users to anchor on one-sided disclosures of risk …

from these two related disclosures. Our first experiment varies the hedged item risk disclosure format (quantitative or … second experiment finds that the use of a qualitative debiaser that clarifies the relationship between the two disclosures …