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Keywords: accountability
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Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (4): 87–112.
Published: 01 November 2020
... an indirect effect between distribution and performance through communication and shared context when accountability is lower, but not higher, implying that accountability interventions have the potential to aid performance quality in distributed teams. Data Availability: Contact...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 167–182.
Published: 01 August 2019
... environment risk is low, relative to when there is no prior commitment. Our second experiment examines whether a requirement for process accountability can mitigate the effect of prior commitment on auditor judgment. We find that process accountability (a requirement to justify the processes leading...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 135–149.
Published: 01 November 2017
...Anna M. Cianci; Richard W. Houston; Norma R. Montague; Ryan Vogel SUMMARY We examine the impact of partner identification, a regulation proposed by the PCAOB and contested by the audit profession, on audit partners' judgments. Based on accountability theory (e.g., Lerner and Tetlock 1999...