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Using a principal-agent model this research examines the efficacy of a fundamental internal control-separation of duties (SOD). The firm is the principal and non-managerial employees are agents. Three cases are studied. The first case is a bench-mark single-agent model. The second case is a SOD...
Persistent link: https://www.econbiz.de/10009477956
Persistent link: https://www.econbiz.de/10004580195