...Kim I. Mendoza; Amanda Winn ABSTRACT Auditing standards vary in their degree of prescriptive language—for example, stating that auditors “could” versus “should” do certain procedures. We posit that more prescriptive language primes an implemental mindset, thereby creating a feeling of regulatory...

...Donald Young ABSTRACT This study examines how the source and nature of reporting standards jointly influence compliance with those standards. More specifically, I examine how decision makers' identification with the source of the standards moderates compliance with different types of standards...