Accountants' usage of causal business models in the presence of benchmark data: A note

Vera-Muñoz, Sandra, Shackell, Margaret and Buehner, Marc J. ORCID: https://orcid.org/0000-0003-4202-7511 2007. Accountants' usage of causal business models in the presence of benchmark data: A note. Contemporary Accounting Research 24 (3) , pp. 1015-1038. 10.1506/car.24.3.12

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Abstract

Accepted by Steve Salterio. We gratefully acknowledge the helpful comments and suggestions of Steven Salterio (editor), two anonymous reviewers, Joan Luft, and Dave Ricchiute. We are also grateful to Joanna Ho, Kathryn Kadous, Khim Kelly, Bill Kinney, Ella Mae Matsumura, Lisa Sedor, participants at the 2005 Global Management Accounting Research Symposium, and participants at the 2004 Auditing Midyear Research Conference for their helpful comments on previous versions of this manuscript. The authors are indebted to the auditors who participated in the experiment, and to the Master of Science in Accountancy students who participated in the pilot study. Professor Vera-Muñoz acknowledges financial support by KPMG LLP through its Faculty Fellowship program.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Psychology
Subjects:	B Philosophy. Psychology. Religion > BF Psychology H Social Sciences > HG Finance
Publisher:	Wiley-Blackwell
ISSN:	0823-9150
Last Modified:	17 Oct 2022 10:09
URI:	https://orca.cardiff.ac.uk/id/eprint/7178

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