The authors thank Yufei Liu, Yuhong Tu, Xin Xu, and Yutong Zhang for their excellent research assistance. The authors thank Clara Chen, Michael Williamson, and Flora Zhou for sharing their group creativity instrument and rater instructions. The authors are grateful for the advice they received from Anne Farrell, Ranjani Krishnan, Honghong Tang, two anonymous Management Science reviewers, and an anonymous Management Science associate editor. The authors also received helpful suggestions from Alisa Brink (discussant); Jacob Birnberg; Robert Bowen; Susanna Gallani; Isabella Grabner (discussant); Jane Jollineau; Kristian Rotaru; Steve Salterio (discussant); Tatiana Sandino; Richard Saouma; Timothy Shields; Xinning Xiao; Martin Wiernsperger (discussant); Michael Wynes (discussant); workshop participants at Chapman University, Harvard University, and Monash University; and participants at 2022 Canadian Academic Accounting Association Annual Conference, 2022 Global Managerial Accounting Research Symposium, 2022 American Accounting Association Annual Conference, and 2023 American Accounting Association Management Accounting Section Midyear Meeting. The authors are grateful to Xiamen Xianyue Hospital for the access to the fNIRS equipment.