This study advances several propositions about the effects of time pressure on individuals'
belief revisions within a pressure-arousal-effort-performance framework. There is a …

Research aims: This study examines the order of information's effect according to the Belief
Adjustment Model. In particular, this study investigates the effect of the direction of the order …

Firms have the incentive to aggregate multiple pieces of good and bad news together in a
consistent direction (ie, all positive news or all negative news) and disclose it either …

Businesses continually invest in new information technologies (IT) for improved reporting.
EXtensible Business Reporting Language (XBRL) is an example of IT that allows financial …

The aim of this study is to examine the influence of textual presentation order and graphical
presentation on the judgements of non-professional investors. Adopting an experimental …

Framing effects are a phenomenon where individuals respond differently to equivalent
information presented in a positive or negative manner. Whether framing effects within audit …

In this study, we investigate the negative impact of a cybersecurity breach on a bystander (ie,
non-breached) firm in the same industry, referred to as investment contagion effects, and …

This research aims to examine the influence of order effects and response mode [a step by
step (SbS) and an end of sequence (EoS)] or belief adjustment model on investment …

The accounting profession continues to face a talent shortage. In addition, the skills and
demands of accountants continue to evolve as technology changes. At the same time, many …

Kristina Yankova addresses the question of what role professional skepticism plays in the
context of cognitive biases (the so-called information order effects) in auditor judgment …