An Empirical Exploration of Complex Accountability in Public Accounting
通过公共会计师事务所会计师的自我报告数据，扩展了问责制的定义，并考察了影响会计师行为的背景因素，帮助理解真实问责环境下的职业行为。
The purpose of this study is to improve our understanding of the behavior 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 behavior in a realistic accountability setting. We propose an expanded characterization of accountability suitable to the public accounting setting and provide data on that characterization. Full understanding of the behavior of the accountable people requires consideration of contextual factors (Ashton [1990], Johnson and Kaplan [1991], Lord [1992], and Messier and Quilliam [1992]). We use the self-reports of accountants in public accounting firms to incorporate some of the contextual factors associated with accountability in that setting. For instance, individuals in a public accounting firm may be