non-strategic risk related to managers' financial reporting decisions. We address our research question using a 2x2 … between-subjects experiment conducted under the tenets of experimental economics in a multi-account setting. We manipulate …' financial reporting incentives. However, when financial statement accounts do not differ in non-strategic risk, auditor resource …

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 …

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

We use a laboratory experiment to examine a multitask environment common to practice, in which managers have multiple … responsibilities, including both managerial reporting, as in participative budgeting settings, and effort provision toward daily tasks …, consistent with the gift-exchange model, does extend across both tasks. Implications for theory and practice are discussed. …