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Keywords: market structure
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Journal Articles
The Accounting Review (2019) 94 (3): 233–250.
Published: 01 May 2019
... is critical. We experimentally test a market structure that breaks that bond. Specifically, we manipulate auditors' economic accountability to managers by altering who hires the auditor, and auditors' psychological accountability to investors by explicitly stating that the auditor is hired on the investors...