Tucson, AZ 85721
United States
University of Arizona
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auditor independence, social bonds, measurement uncertainty, accounting estimates, specialists, leniency, social identity, experimental economics
Auditor Independence; Social Bonds; Measurement Uncertainty; Accounting Estimates; Leniency; Social Identity; Experimental Economics
motivated reasoning, incentives, investors, short selling, uncertainty
ESG, lifecycle, ethicality, investor judgment and decision-making
accounting standards, financial reporting quality, accounting estimates, experimental economics
financial reporting; auditor independence; moral licensing; Environmental, Social, and Governance (ESG) initiatives; accounting estimates; experimental economics
Accounting Estimates, Fair Value, Management Bias, Auditing, Negotiations, Expertise
management bias, measurement imprecision, accounting estimates, audit quality, risk, experimental economics, judgement and decision-making