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Keywords: sentinel effect
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Journal Articles
The Sentinel Effect and Financial Reporting Aggressiveness in the Healthcare Industry
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (1): 131–149.
Published: 01 March 2020
...Jared Koreff; Sean W. G. Robb; Gregory M. Trompeter SYNOPSIS The sentinel effect posits that the perception of increased oversight is associated with improved behavior. We consider the association between enhanced government oversight and financial reporting aggressiveness in the healthcare...
