The authors thank an associate editor and two reviewers for their clever and transformative review suggestions. The authors also thank Niki Bruno, Nicole Cade, Shannon Garavaglia, Charlie Gay, Vicky Hoffman, Steven Jackson, Macy Knutson, Tracie Majors, Joel Owens, Kristi Rennekamp, Spenser Seifert, Josh Shoulders, Lu Yan, Aaron Zimbelman, and workshop participants at the ABO Midyear Meeting, Cornell University, the University of Pittsburgh, and the University of Bern for insightful comments and suggestions. Finally, the authors thank the executive recruiters and accounting professionals who generously gave their time to participate in the authors’ experiments. All experiments reported in this paper have received Institutional Review Board approval.