Robert Marley
Papers
1
Total Citations
7
H-Index
1
About
Robert Marley is a behavioral accounting researcher whose work bridges experimental economics and auditing practice. His primary research area examines how market mechanisms and cognitive biases—particularly the winner’s curse—affect audit pricing and service quality. In his most cited work, "The Presence and Effect of the Winner's Curse in the Market for Audit Services: An Experimental Market Examination" (2019, 7 citations), Marley demonstrates that the audit market functions like a common-value procurement auction, where auditors generate private cost estimates before quoting prices. This insight reveals how competitive bidding can lead to systematically low-ball pricing that undermines audit quality. Marley’s experimental approach provides rare empirical evidence for a phenomenon long theorized but difficult to observe in real-world settings. His work has important implications for audit regulation and professional standards, suggesting that market structure itself may incentivize auditors to underprice services, ultimately threatening financial reporting reliability. For students and researchers, Marley’s research offers a compelling example of how experimental methods can illuminate hidden dynamics in professional service markets and inform policy design.
Research Focus
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Top Papers
- 1