We are graiefulfar hetpfut comments on earlier versions
of this paper from Sieve Astire, Bob Ashlon, Steve
Butler, Bill Dilla. Don Jones, Rick Tuhbs and Iris Vessey,
and from workshop participants at the University of Illinois
at Chicago, the Norwegian School of Management, the University
of Oklahoma, the University of Utah and Utah State
University. We also thank three audit firms for encouraging
their personnei to participate in the study