Patrick J. Hurley

Patrick J. Hurley
Northeastern University | NEU · D'Amore-McKim School of Business

Doctor of Philosophy

About

11
Publications
3,307
Reads
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78
Citations
Introduction
Patrick J. Hurley currently works at the D'Amore-McKim School of Business, Northeastern University. Patrick does research in Accounting Scholarship, Experimental Economics and Applied Psychology. Their most recent publication is 'Ego Depletion and Auditors' JDM Quality'.
Additional affiliations
September 2015 - present
Northeastern University
Position
  • Assistant Professor of Accounting
May 2015 - May 2015
Northeastern University
Position
  • Professor (Assistant)
September 2010 - May 2015
University of Wisconsin–Madison
Position
  • PhD Student
Education
September 2010 - May 2015
University of Wisconsin–Madison
Field of study
  • Accounting and Information Systems
August 2003 - May 2007
August 2003 - May 2007

Publications

Publications (11)
Article
In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or ability to use self-control in task performance due to using self-control on prior tasks. I focus on the likely causes and consequences of depletion in an auditing setting, as wel...
Article
Full-text available
We use experimental economic markets to examine the impact of changing institutional design features on audit quality. Specifically, we manipulate auditors' economic accountability to managers by altering who hires the auditor—a manager or an independent third party—and auditors' psychological accountability to investors by explicitly stating that...
Working Paper
Full-text available
We insert a high-quality (HQ) auditor into established experimental audit markets to investigate its impact on audit quality competition and managerial demand for audit quality. Theory predicts that managers will demand high levels of audit quality to avoid investors’ price-protecting behavior. This demand, in turn, will drive increased audit quali...
Preprint
Full-text available
Ego depletion, an influential social psychology theory that has been applied in auditing research, is currently in crisis following unsuccessful attempts to replicate the phenomenon. I summarize the challenges to ego depletion as a phenomenon and to the strength model of self-control as its theoretical explanation. Existing evidence suggests deplet...
Article
This study uses experimental economic markets to investigate the impact of risk and the potential for loss on managers' demand for audit quality. We posit that these two important contextual factors influence managers' audit quality preferences. We study these factors because they are ubiquitous to companies, and we focus on their influence on mana...
Preprint
Full-text available
We use experimental economic markets to investigate the impact of risk and the potential for loss on managers’ demand for audit quality. We posit that managers’ audit quality preferences are influenced by these two important contextual factors, which are often not considered or are difficult to isolate in prior research. We specifically predict and...
Article
We insert an automated high-quality (HQ) auditor into established experimental audit markets to test the impact of high-quality competition on other auditors' supply of and managers' demand for audit quality. Theory predicts that managers will demand high levels of audit quality to avoid investors' price-protecting behavior. This demand should resu...
Article
Full-text available
I report two experiments with senior-associate auditors that investigate whether selfcontrol requirements in auditing tasks cause ego depletion, and whether depleting tasks impact auditors’ judgment and decision-making (JDM). In Experiment 1, I find that using self-control to maintain vigilance/focus leads to greater levels of depletion than does u...
Article
I report two experiments with senior-associate auditors that investigate whether self- control requirements in auditing tasks cause ego depletion, and whether depleting tasks impact auditors' judgment and decision-making (JDM). In Experiment 1, I find that using self-control to maintain vigilance/focus leads to greater levels of depletion than does...
Article
This study examines the impact of busy season on auditors through ego depletion theory. Ego depletion theory posits that using self-control depletes a cognitive resource and decreases the ability to exercise self-control on subsequent tasks, which can decrease judgment and decision-making (JDM) quality. Using a within-subjects quasi-experiment, I c...

Projects

Projects (2)