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Keywords: ambiguity
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2020) 32 (2): 41–55.
Published: 01 September 2020
...Michele L. Frank ABSTRACT The purpose of this study is to identify situations in which auditors' professional values are most likely to constrain the biasing effects of self-interest. I examine whether auditors' psychological distance from a situation and the degree of ambiguity inherent...
Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2020) 32 (1): 135–147.
Published: 01 March 2020
...Ning Du; Mary P. Mindak; Ray Whittington; John E. McEnroe ABSTRACT The objective of this study is to provide additional evidence regarding the effect of ambiguity on auditors' and investors' judgments when they evaluate managers' disclosures about loss contingencies. Inspired by Nelson and Kinney...
