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Keywords: bias
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Journal Articles
The Accounting Review 1–33.
Published: 10 April 2024
... the manager s objective, sg: Proposition 4: Assume firms are the average biases symmetric of the first (i.e., and c1 ¼ c2 c, second firm s1g be ¼ sg2 b1 and sg, sh1 ¼ sh2 sh, b2, respectively, se1 ¼ and se2 let se). bB be Let the average bias of each firm under simultaneous reporting. There exist...
Journal Articles
The Accounting Review (2024) 99 (2): 57–84.
Published: 01 March 2024
.... Editor’s note: Accepted by Joseph P. Weber, under the Senior Editorship of W. Robert Knechel. 06 03 2020 22 08 2023 01 09 2023 2024 analyst coverage corporate websites visibility bias investor relations Firms invest significantly in investor outreach through...
Journal Articles
The Accounting Review (2015) 90 (2): 559–577.
Published: 01 March 2015
...') judgments may be biased by factors such as their affect toward (feelings of personally liking or disliking) client personnel. 1 However, research has not examined whether the audit review process corrects for this type of bias in preparer judgments. To address this issue, our study examines how...