...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...

... ) suggest that financial analysts may not find corporate governance ratings particularly useful. The current study examines the extent to which financial analysts impound corporate governance ratings into their earnings forecasts from an experimental perspective, as the precision, control, and randomization...