... dilution effect decision aid analysts nonprofessional investors We examine the joint effects of boilerplate financial disclosure and text markup on judgments about firm performance, using an experiment with both novice and experienced users of financial information. Our study focuses...

...Regan N. Schmidt ABSTRACT: This study examines how external auditors' accessibility to “tone at the top” knowledge impacts subsequent audit judgments. To examine this relationship, a decision aid is investigated that differentially facilitates the auditors' retrieval of “tone at the top” evidence...