Experimental - Behavioral Research Method

Travis Paxton Holt, Auburn University

Pankaj Nagpal, CCSU

Natalia Kochetova-Kozloski, Saint Mary's University

Robert Paul Mocadlo, Emory University

Auditing Complex Estimates: The Presentation Format of Management’s Supporting Evidence and Auditors’ Professional Skepticism - Ann Backof, University of Virginia; Jane Miller Thayer, The University of Georgia; Tina Carpenter, The University of Georgia

Auditor Mindsets and Audits of Complex Estimates - Emily Elaine Griffith, The University of Georgia; Jacqueline S Hammersley, The University of Georgia; Kathryn Kadous, Emory University; Donald R Young, Georgia Tech

Auditing Challenging Fair Value Measurements: Evidence from the Field - Nathan Hatch Cannon, Texas State University; Jean C Bedard, Bentley University