... for their helpful comments and suggestions. We are also thankful for the comments of participants of the 2017 American Accounting Association (AAA) Auditing Midyear Meeting in Orlando and the 2017 European Accounting Association Annual Meeting in Valencia. Jorien Louise Pruijssers, TBS Business School...

...Amy M. Donnelly; David P. Donnelly ABSTRACT Accountability research in auditing has spanned several decades, highlighting its importance in better understanding auditors’ judgments and decision-making processes. This study provides a systematic review of experimental audit research...

... negotiations and reveal that existing quality controls can influence these negotiations. auditor-client negotiations accountability concurring partner review level-of-aspiration theory This study investigates how tactics employed by a client during negotiations impact experienced auditors...

... of Massachusetts Amherst and University of South Florida. 2015 accountability auditing control environment tone at the top underreporting Business leaders, professional organizations, and accounting researchers have provided anecdotal and empirical evidence that a strong tone at the top...