Budgeting is synonymous with management accounting research but what is less synonymous is a cohesive or comprehensive theory of budgeting. As budgeting is used throughout all types of organizations and in many research articles, future budgeting research may benefit from a comprehensive review...

There is a growing demand for policymakers to ensure that public funds are being spent wisely and effectively. In Canada, most universities are publically funded and face increased scrutiny and accountability for to show progress, budgets, and plans for the future. As a result, mission and...

Purpose: The US federal government requires auditors to follow governmental auditing standards when performing audits of entities expending significant federal government dollars. This study explores stakeholder participation during the comment letter phase of government auditing standard...

This paper reports the results of an experiment that examines preparer intention and accounting training on repairing accounting trustworthiness. Results from 151 participants show accounting training as a response to accounting error significantly influences the trustworthiness of accounting...

We explore how two key aspects of accounting information affect trusting behavior between unknown parties in a bilateral negotiation. The two aspects include the fineness/coarseness of cost information that can be utilized during the negotiation and the profit/loss frame induced by accounting...