... accountable. Results from an experiment involving a risk assessment task support our expectations: when not depleted, auditors' judgments are in-line with their trait skepticism but, when depleted, auditors make more skeptical judgments regardless of their trait skepticism. Data Availability: Data...

.... Increased anchoring results in reduced assessments of fraud risk, an important component of the risk assessment process. These findings suggest that generating more explanations during analytics procedures can be counterproductive. The authors thank the participants from two Big 4 firms who took...