Browse by Subject "accountability"
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Audit committee's propensity to challenge significant accounting estimates: the joint effects of audit report content and investor type (2012-05-22)Drawing on two perspectives of accountability theory, this dissertation experimentally examines the joint effect of audit report content and investor type (i.e., primary shareholders of the firm) on audit committee members’ ...
The effects of using process accountability and outcome accountability on susceptibility to directional goals: an examination of management’s memory in financial reporting (2012-02-01)Managers are often held accountable for either or both the decision outcome and the decision process, with implications for the influence of motivated reasoning in their judgments and decisions. I review these implications ...
Mapping the topography of the evidence use terrain in assessment of U.S. higher education: a multiple case study approach (2013-02-03)Institutions of higher education in the United States operate within a climate of accountability and transparency where they are constantly asked to provide evidence of institutional effectiveness and quality assurance to ...