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Keywords: control monitoring
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Journal Articles
Journal of Management Accounting Research (2019) 31 (3): 5–24.
Published: 01 September 2019
...Lawrence J. Abbott; Susan Parker; Gary F. Peters; Theresa J. Presley ABSTRACT Control self-assessment (CSA) represents the practice of making operational-level managers responsible for internal control monitoring. We investigate the association between the use of CSA and certain costs incurred...