In this paper we report the results of three experimental studies designed to test how demographic characteristics affect outsiders' assessments of a firm's top managers. We draw on theories of evaluation, status characteristics, and social identity to examine the interactive effects of...

Regulators require auditors to raise significant audit issues and concerns to the attention of audit engagement leadership and requires leadership to encourage such communication. This paper demonstrates, using an experiment and a survey, that audit team members' willingness to speak up about...