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Keywords: accountability
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Journal Articles
The Accounting Review (2019) 94 (3): 233–250.
Published: 01 May 2019
...Patrick J. Hurley; Brian W. Mayhew; Kara M. Obermire ABSTRACT 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...
Journal Articles
The Accounting Review (2016) 91 (1): 299–315.
Published: 01 January 2016
...Alan Sangster ABSTRACT The emergence of double entry bookkeeping marked the shift in bookkeeping from a mechanical task to a skilled craft, and represented the beginnings of the accounting profession. This study seeks to identify what caused this significant change in bookkeeping practice. I do so...