Experimental - Behavioral Research Method

Brian C Fitzgerald, Northeastern University

Xu Cheng, University of South Florida

Josette Pelzer, Florida State University

Susan A McCracken, McMaster University

The Effects of Prior Commitment, Risk of Material Misstatement and Type of Accountability on Auditors’ Evaluation of Subsequent Events - Soon-Yeow Phang, Australian National University; Neil L Fargher, Australian National University

Solving the Puzzle: Can Increasing Auditors’ Involvement in Audit Firm Communication Improve their Fraud-related Judgments when Alumni Affiliations are Present? - Ashley Austin, University of Georgia; Tina Carpenter, University of Georgia

Value Co-Creation in Auditing: Evidence from Auditors, Auditees and Financial Analysts - Damien Lambert, ESSEC Business School; Roger Meuwissen, Maastricht University; Chrystelle Richard, Essec Business School; Ann Vanstraelen, Universiteit Maastricht