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Keywords: corporate misconduct
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Journal Articles

Enterprise Resource Planning (ERP) System Implementations and Corporate Misconduct

Jonas Heese, Joseph Pacelli
Journal: The Accounting Review
The Accounting Review (2025) 100 (1): 291–315.
https://doi.org/10.2308/TAR-2023-0094
Published: 01 January 2025
...Jonas Heese; Joseph Pacelli ABSTRACT This study examines whether enterprise resource planning (ERP) implementations are associated with reductions in corporate misconduct. Specifically, we study the relation between staggered facility-level rollouts of ERP systems and facility-level regulatory...
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Journal Articles

The Effect of Supervisors on Employee Misconduct

Zachary T. Kowaleski, Andrew G. Sutherland, Felix W. Vetter
Journal: The Accounting Review
The Accounting Review (2024) 99 (3): 287–313.
https://doi.org/10.2308/TAR-2022-0411
Published: 01 May 2024
... Editorship of W. Robert Knechel. 19 07 2022 12 10 2023 31 10 2023 2024 corporate misconduct management control systems supervisors information asymmetry delegation ethics Corporate misconduct, including deceptive business practices, customer fraud, misreporting...
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Journal Articles

When the Boss Comes to Town: The Effects of Headquarters' Visits on Facility-Level Misconduct

Jonas Heese, Gerardo Pérez-Cavazos
Journal: The Accounting Review
The Accounting Review (2020) 95 (6): 235–261.
https://doi.org/10.2308/tar-2019-0068
Published: 01 November 2020
..., Department of Accounting and Management, Boston, MA, USA. Editor's note: Accepted by Venkatesh Nagar. 1 2019 11 2019 2020 corporate misconduct managerial monitoring visits by management flight routes control systems compliance programs performance pressure Distance...
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