Browse College of Business 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 ...