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1-2 of 2
Keywords: governance
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2024) 38 (2): 143–152.
Published: 01 June 2024
... system issues, (2) RPA can cause serious control and security issues, (3) the true cost of RPA is often misunderstood and understated, (4) RPA governance is complicated and challenging, and (5) RPA usage can lead to a loss of process knowledge. Raising these issues should allow practitioners to make more...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2014) 28 (1): 1–16.
Published: 01 March 2014
... compensation is negatively related to funding from government grants, government-paid program service revenues, and public donations. Excess CEO compensation is positively related to funding from investment income. Our findings generally support the view that the demand for monitoring by fund providers...