...Anna Gold; Kathryn Kadous; Justin Leiby ABSTRACT Auditing standards require that auditors’ reliance on a specialist is commensurate with the specialist’s competence. In assessing competence, auditors encounter cues diagnostic of the specialist’s social status but less so of competence...

...Dan Rimkus ABSTRACT Auditors collect evidence from clients that vary in social status. I investigate how these status differences interact with the costliness of auditor requests, thereby influencing client cooperation during evidence collection. I develop theory predicting that higher-status...

...Matthew S. Ege; Bradford F. Hepfer; John R. Robinson ABSTRACT Social hierarchy theory predicts that the power and status of an organizational function have a first-order effect on the function's ability to influence outcomes. We find that the rank of the title of the top tax executive...