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Keywords: control systems
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Journal Articles
The Accounting Review (2020) 95 (6): 235–261.
Published: 01 November 2020
... that management focuses on reducing costlier violations, as opposed to simply reducing the number of violations. These effects are concentrated in firms with weaker control systems, suggesting that strong controls can act as substitutes for visits. Furthermore, the introduction of broadband internet attenuates...
Journal Articles
The Accounting Review (2012) 87 (6): 1913–1938.
Published: 01 November 2012
... and, therefore, when contracts are incomplete, penalty contracts lead to lower effort on tasks not governed by the contract than do bonus contracts. 2012 framing incomplete contracts control systems trust formal control informal control...