How are decisions influenced by the presentation of nontraditional and nonfinancial accounting information, such as environmental measurements, when benchmark data provide vague signals for analysis? Generally, alternatives are analyzed either jointly (called joint evaluation mode, or JE) or...

Accounting involves assigning numbers to events-quantifying them. Conventional wisdom holds that putting numbers to an argument enhances its persuasive power. However, little scholarly evidence exists to support or refute this claim, in accounting or elsewhere. In this paper, we develop an...

Accounting involves assigning numbers to events - quantifying them. Conventional wisdom holds that putting numbers to an argument enhances its persuasive power. However, little scholarly evidence exists to support or refute this claim, in accounting or elsewhere. In this paper, we develop an...

Accounting involves assigning numbers to events - quantifying them. Conventional wisdom holds that putting numbers to an argument enhances its persuasive power. However, little scholarly evidence exists to support or refute this claim, in accounting or elsewhere. In this paper, we develop an...

Based on literature on auditor expertise and workplace learning, this paper develops the Auditor Workplace Learning Framework. The Auditor Workplace Learning Framework distinguishes three categories of learning processes based on the extent to which (1) learning is an important focus of a...