Accountability and auditors' materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort

By Todd DeZoort, Paul Harrison, Mark H. Taylor. 2006

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Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality (2016, background): “Finally, the greater accountability that accompanies identifying the engagement auditor may lower the incidence of engagement auditors succumbing to client pressure in negotiations on proposed audit adjustments (DeZoort et al. 2006).”
Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “…on another client (Bhattacharjee et al., 2007), different assessment techniques (Nelson et al., 2005), the source of the internal audit work relied on (internal versus outsourced) (Glover et al., 2008), incremental levels of accountability (review, justification, feedback) (DeZoort et al., 2006).”
Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations (2018, background): “4 The literature provides a variety of definitions of accountability in a variety of contexts (e.g., Bovens 2007; Brandsma and Schillemans 2012; DeZoort et al. 2006; Tetlock 1985, 1992).”