...Kris Hardies; Fynn Ohlrogge; Jo Mentens; Jonas Vandennieuwenhuysen ABSTRACT Literature reviews can potentially contribute to our knowledge and understanding of a particular topic. However, consistent with anecdotal evidence, we document that literature reviews in auditing are of low quality...

... accountability auditing experimental literature review Accountability is an inherent element of the audit environment. It represents the requirement of auditors to justify their decisions to individuals in positions to evaluate their work. They must manage multiple accountability relationships...

... instantiation of distance concurrently lowers sensitivity to additional distance manifestations, both cross-dimensional and within-dimensional. 2015 construal level theory psychological distance literature review Accounting professionals, like all other decision-makers frequently direct...