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Keywords: goals
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Journal Articles
The Accounting Review (2021) 96 (1): 251–272.
Published: 01 January 2021
... additional, relevant evidence in response to new information received during evidence collection. We address this experimentally by examining whether changing the focus of audit programs from plan-focused (i.e., focused on the planned audit procedures) to goal-focused (i.e., focused on the task goal...
Includes: Supplementary data
Journal Articles
The Accounting Review (2013) 88 (5): 1805–1831.
Published: 01 September 2013
... have received minimal research attention. Relative to cash rewards, we predict tangible rewards will have positive effects on goal commitment and performance but will lead employees to set easier goals, which will negatively affect performance. The overall performance impact of tangible rewards...