The paper extends the Jobber-Saunders (1993) model of predicting mail survey response rates from commercial populations to accounting studies. From 110 accounting-based studies which employed the mail questionnaire methodology in the last decade, a multiple regression model consisting of nine...

Based on predictions of the Dual Concern Model on negotiator mixed motives, this study empirically examines the effects of accountability and performance evaluation scheme on transfer pricing negotiation behaviour and outcomes. In a two-party face-to-face negotiation task, 240 American and 160...