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| Author: | Gibbins, M. Newton, J. |
| Title: | An empirical exploration of complex accountability in public accounting |
| Journal: | Journal of Accounting Research
1994 : AUTUMN, VOL. 32:2, p. 165-186 |
| Index terms: | RESEARCH PUBLIC ACCOUNTING ACCOUNTABILITY |
| Language: | eng |
| Abstract: | The purpose of this study is to improve our understanding of the behaviour of accountants in public accounting settings, under the force of accountability. To date, accounting and psychology research on the effects of accountability on judgment has been limited in scope. There is little evidence on professional behaviour in a realistic accountability setting. The authors propose an expanded characterization of accountability suitable to the public accounting setting, and provide data on that characterization. |
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