The expectation gap has been presumed to be caused by the differing perceptions of the accounting profession and third parties regarding the profession’s role, responsibilities, and related performance. Prior research regarding the expectation gap has focused on diverging perceptions of...

Purpose – To determine the effect of audit firm rotation and/or audit partner rotation on individuals' confidence in the quality of audited financial statements. Design/methodology/approach – Two separate behavioral studies were conducted with participants from the business and legal...

During the last several years, a stream of research has evolved that investigates the influence of outcome information on evaluation judgments in an auditor legal liability context. These studies have included judges and jurors and have utilized different cases and scenarios. Our objective in...

The supply of accounting majors has not kept pace with the increasing demand for accounting graduates. One way of increasing the number of qualified accountants, while maintaining desired quality, is through a non-degree program such as the Post-Baccalaureate Certificate in Accountancy. A...