Auditors' fraud detection is critical – undetected frauds impose costs on users and auditors. We propose auditors' fraud risk identification during end-of-audit analytical procedures is affected by working under a completion (“just get it done”) goal versus a “refuse to accept” goal...

Management control systems (MCS) are designed to achieve the greatest possible goal congruence, where people pursue personal goals that conduce to the organizational goal. Use and design of MCS are crucial aspects for achieving goal congruence, but they are thought to be contingent to specific...

Control systems are a fundamental tool in the management process. Management control systems have been judged using the criterion of goal congruence - that is, to what extent the possible rewards given to people when they take specific actions benefit at the same time individuals and the...

Control systems are a fundamental tool in the management process. Management control systems have been judged under the criterion of goal congruence, i.e., on whether the possible rewards given to people when they take specific actions benefit at the same time individuals and the organization as...