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...

This paper investigates the nature of tax preparers’ confidence, as well as how the introduction of a tax decision support system (TDSS) affects tax preparers’ confidence levels. Psychological theories of confidence (e.g., Einhorn & Hogarth, 1978) are drawn upon to develop predictions...