Experimental - Behavioral Research Method

Brian E Daugherty, University of Wisconsin–Milwaukee

Tim David Bauer, University of Illinois at Urbana–Champaign

J Kenneth Reynolds, Florida State University

Christine Gimbar, Virginia Tech University

Client Business Models, Process and Entity Business Risks, and the Risk of Material Misstatement of Revenue - William F Wright, University of Illinois at Urbana–Champaign

Materiality Guidance of the Major Auditing Firms - William F Messier, University of Nevada-Las Vegas; Aasmund Eilifsen, Norwegian School of Economics

An Analytic Approach for Determining Materiality and Audit Risk for Financial Statement Disclosures - Saurav K Dutta, University at Albany, SUNY; Dennis H Caplan, University at Albany, SUNY