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Keywords: information sharingClose
The Accounting Review (2022) 97 (2): 373–395.
Published: 01 March 2022
.... 1 3 2020 1 2 2021 2022 audit teams voice information sharing skeptical action auditor performance assessment team culture communication style The Public Company Accounting Oversight Board (PCAOB) mandates that auditors raise potentially important audit issues...
The Accounting Review (2022) 97 (1): 75–97.
Published: 01 January 2022
... of information for decision-makers. reputation audit quality information sharing skeptical action Staff auditors often encounter situations in which they face competing goals and motivations, such as when taking skeptical action bothers clients (e.g., Bennett and Hatfield 2013 ), speaking up...
The Accounting Review (2021) 96 (4): 27–50.
Published: 01 July 2021
... evaluate the risks better and improve their loan loss provisions. 4 To test this prediction, we focus on a formal channel of information sharing in a cross-country setting: public credit registries (PCRs). Established and managed by national banking regulators, PCRs are data repositories...
The Accounting Review (2018) 93 (6): 281–300.
Published: 01 November 2018
..., and auditors from three public accounting firms for their participation. Supplemental material can be accessed by clicking the link in Appendix A. Editor's note: Accepted by Mark E. Peecher, under the Senior Editorship of Mark L. DeFond. audit teams information sharing audit efficiency...
Includes: Supplementary data
The Accounting Review (2016) 91 (6): 1781–1805.
Published: 01 November 2016
.... Editor's note: Accepted by Mark E. Peecher. October 2014 January 2016 2016 audit teams information sharing audit efficiency audit effectiveness audit risk leadership employee voice survey experiment Auditors typically work in hierarchical teams in which most...
The Accounting Review (2015) 90 (2): 761–784.
Published: 01 March 2015
...-agent theory asymmetric information communication information sharing An important consideration in the design of accounting information systems is to whom access should be given ( Feltham and Hofmann 2012 ; Demski, Lewis, Yao, and Yildirim 1999 ). When...