SUMMARY: Motivated by the growing cultural diversity of new hires in audit firms, this paper reviews the literature on cross-cultural differences in auditors' judgment and decision making (JDM). The overarching aim of the review is to summarize the current state of knowledge and compare our understanding of cross-cultural auditors' JDM with the broader cross-cultural JDM research in psychology to stimulate applied research. We develop a framework that categorizes those auditor judgments and decisions most likely affected by cross-cultural differences. The categories include auditors' confidence, risk and probability judgments, risk decisions, conflict decisions, and ethical judgments. We contribute to the cross-cultural audit research in four ways. First, we provide a framework by which future research can be synthesized within auditing and compared with psychology. Second, we recommend specific research questions to respond to both the gaps in extant literature and the changing multicultural environment of audit firms. Third, we advocate for an alternative theoretical approach beyond the examination of cultural traits. Finally, we argue that bicultural auditors represent an unexplored boundary condition on prior findings that warrants more immediate attention from audit researchers.

Recent research has examined the role of accounting narratives on investors' judgments and decisions. This study extends this line of inquiry by examining the effects of language categories on investors' judgments and decisions—the notion that narratives written with different predicates (verbs versus adjectives/nouns) will have a differential effect on investors. We use a language classification system, the Linguistic Category Model (LCM), to identify linguistic categories that vary on the dimension of abstractness/concreteness. First, the validity of the LCM in an accounting context is tested by analyzing quarterly earnings press releases. Results show that the language in press releases is more concrete (abstract) when the associated financial information is positive (negative). Second, an experiment to examine the effect of language categories on investors' judgments and decisions is conducted. The findings indicate that investors are least (most) likely to invest when a negatively (positively) valenced narrative is written concretely.

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Sexual and gender minority (SGM) adolescents experience unique stressors and elevated internalizing symptoms. This study examines differences in coping styles between SGM and heterosexual adolescents and the potential mediating roles of stress and coping styles. Analyses indicated that SGM (N ¼ 75) adolescents reported higher levels of internalizing symptoms (depression, anxiety, and distress), higher use of maladaptive coping styles (denial and blame), lesser use of adaptive coping styles (reframing and religion), and greater experiences of stress, compared to their heterosexual counterparts (N ¼ 1702). Bootstrapping analyses revealed the relationship between sexual identity and internalizing symptoms measured approximately 3 months later was not mediated by stress and coping, adjusting for gender, age, and baseline symptomatology. Findings suggest that earlier adolescent differences in internalizing symptoms presage increasing symptomatology across the transition to college, and other mediators during the college transition explain the continued increases in internalizing symptoms.

Given the importance of effective written communication skills to the discipline of accounting, faculty must emphasize these skills in their classroom in order to adequately prepare students for successful careers in the field. Since 2000, only two studies in the accounting literature have examined which written communication skills are needed by entry-level accountants and consensus is that spelling, grammar, punctuation, and clarity are of utmost importance. We surveyed accounting practitioners and faculty to determine what exactly, within those categories, is most bothersome. For example, within clarity, is it wordy sentences, passive voice, or shifts in tense? By documenting the most bothersome errors, our findings can help accounting educators to focus their limited time on the appropriate skill emphasis. ARTICLE HISTORY