448 Sage Hall
Ithaca, NY 14853
Cornell University - Samuel Curtis Johnson Graduate School of Management
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Earnings management, Financial statements, Auditing, Precision, Materiality, Size, Independence
principles, rules, standards, financial accounting, auditing, incentives, transaction structuring
Fair-value accounting, comprehensive income, functional fixation, market efficiency, experiments
Investor, portfolio, trading strategy, confidence, decision aid, feedback, experiment
Materiality, auditing, adjusting entries, iron curtain, rollover, earnings management.
auditing, conflicts of interest, earnings management, experiment, incentives
lease, recognition, disclosure, choice, effort, disaggregation, fixation, salience, information weight
Data, empirical methods, archival, field study, experiment, survey, financial reporting
archival, data, experiment, empirical methods, field study, survey, financial reporting
auditing, independence, sarbanes-oxley, reform, motivated reasoning
Auditor liability; jury; audit quality; mediation; anchoring; sample size; audit adjustment
fair value auditing, audit planning, procedure frame, procedure verifiability
Earnings quality, earnings management, survey methods, CFO
numerical format effect, sensitivity analysis, risk judgment, earnings management, disclosure management, ratio bias
numerical format, sensitivity analysis, risk judgment, reporting discretion, persuasion knowledge model, cognitive capacity
Convergence, Contrast effect, Financial accounting standards, Audit Judgment
Accounting change, disclosure, presentation format, standard setting, pension accounting, fair value
Audit teams, information sharing, audit efficiency, audit effectiveness, audit risk, auditor performance assessment, leadership, employee voice, staff turnover, survey, experiment
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Audit teams, information sharing, audit efficiency, audit effectiveness, auditor performance assessment, survey, experiment.
Fair value accounting, audit adjustments, management bias, PCAOB guidance
Materiality, auditing, adjusting entries, iron curtain, rollover, earnings management
earnings management, financial statements, auditing, examples, categories, frequency, fraud
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