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Section #	ACC 601 Accounting Theory
Article Reference
Article Summary (Rephrase from Abstract)	In a few sentences, provide an overview of what this article is communicating or asserting.
Key Definitions in the article	State key definitions or concepts used in this article.
Research Method (Design, samples, variables)	Describe the research methodology of this article. It usually includes the design, samples, and the key variables being tested. Do not need to list all the variables used in all the tests done in the article.
Key Contributions and Implications	What are the key contributions, both academically to the literature and practically in the industry?
Personal Insight	Provide your own insight after reading this article.

Answer the above using the following article: Watts and Zimmerman (1990)