...Becca N. Baaske; Hilda E. Carrillo; Lisa Milici Gaynor; Jaime J. Schmidt SUMMARY Theory helps explain and predict phenomena and can strengthen the validity of research studies. To encourage scholars to incorporate theory in audit and other assurance research, we present a conceptual framework...

...Patrick J. Hurley SUMMARY Ego depletion, an influential social psychology theory that has been applied in auditing research, is currently in crisis following unsuccessful attempts to replicate the phenomenon. I summarize the questions surrounding ego depletion as a phenomenon and the strength...