作者：Kinney, WR Jr
作者单位：University of Texas System; University of Texas Austin
作者：Hyatt, TA; Prawitt, DF
作者单位：Seattle University; Brigham Young University
摘要：This study examines how auditors' job performance is affected by the interaction between individual auditors' locus of control and the extent to which the employing audit firm uses a structured audit technology. We distributed an instrument that measures locus of control (internal vs. external) and other key constructs to staff- and senior-level auditors from the two most structured and the two least structured (then) Big 6 accounting firms. Results indicate that supervisor-assessed job perfor...
作者：Joshi, S; Krishnan, R; Lave, L
作者单位：Michigan State University; Carnegie Mellon University
摘要：This paper examines the extent to which accounting systems separately identify all the costs of environmental regulation. We estimate the relation between the visible costs of regulatory compliance (costs that firms' accounting systems correctly classify as environmental) and hidden environmental costs embedded in other accounts. We use plant-level data from 55 steel mills to estimate hidden costs, and we follow up with structured interviews of corporate-level managers and plant-level accounta...
