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Accountants' Usage of Causal Business Models in the Presence of Benchmark Data: A Note*

2007; Wiley; Volume: 24; Issue: 3 Linguagem: Inglês

10.1506/car.24.3.12

1911-3846

Sandra C. Vera‐Muñoz, Margaret B. Shackell, Marc J. Buehner,

Financial Reporting and Valuation Research

Contemporary Accounting ResearchVolume 24, Issue 3 p. 1015-1038 Accountants' Usage of Causal Business Models in the Presence of Benchmark Data: A Note* Sandra C. Vera-Muñoz, Sandra C. Vera-Muñoz University of Notre DameSearch for more papers by this authorMargaret Shackell, Margaret Shackell University of Notre DameSearch for more papers by this authorMarc Buehner, Marc Buehner Cardiff UniversitySearch for more papers by this author Sandra C. Vera-Muñoz, Sandra C. Vera-Muñoz University of Notre DameSearch for more papers by this authorMargaret Shackell, Margaret Shackell University of Notre DameSearch for more papers by this authorMarc Buehner, Marc Buehner Cardiff UniversitySearch for more papers by this author First published: 15 January 2010 https://doi.org/10.1506/car.24.3.12Citations: 52 * 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. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume24, Issue3Fall 2007Pages 1015-1038 RelatedInformation