Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn MailTo Tools Icon Tools Get Permissions Cite Icon Cite Search Site Citation Gregory B. Waymire; Exchange Guidance is the Fundamental Demand for Accounting. The Accounting Review 1 January 2009; 84 (1): 53–62. doi: https://doi.org/10.2308/accr.2009.84.1.53 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest Search