The trend toward continuous monitoring of automated business transactions by the internal audit function is growing as organizations seek to improve internal control. In this study, we demonstrate that continuous monitoring and the time horizon over which performance-contingent incentives are...

This paper reports the results of an experiment examining financial statement users' earnings correction beliefs about the discovery of a quantitatively immaterial earnings misstatement by the auditor. The SEC contends that companies are reluctant to correct such misstatements when the...

Divergent views exist about whether boards must tradeoff advising for monitoring performance when utilizing outside versus inside directors. We suggest a dichotomous tradeoff focus underestimates outside directors׳ impact on board performance. We find outside director tenure positively...

In this paper a new control system for a 4-leg Matrix Converter (MC) feeding an isolated load is discussed. The proposed system is appropriate for wind-diesel schemes or any other application where a path for the circulation of zero sequence currents is required, e.g. wind energy conversion...

The purposes of the current study are to examine whether audit risk triggers prospective rationality cognition related to how decision aid reliance could be used as a defensive strategy in a court of law should legal action arise in the future, and assess the degree to which defensibility...

In this paper, we explore the relationship among rank, knowledge, ability, experience, and success in managerial accounting practice. More specifically, we investigate the predictive validity of the Libby amp; Luft (Lamp;L) model (1993) of the determinants of judgment performance. We implement...