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...

Decision aids (DAs) are designed to assist and improve decision-making processes, and they have been incorporated into many professions, such as auditing, law and medicine. Yet, research findings regarding how DAs impact judgments and decisions has been somewhat mixed, often indicating a...

Behavioral research in taxation : recent advances and future prospects / Cherie J. O'Neil, Donald P. Samelson -- The future of behavioral accounting (information systems) research / Vicky Arnold, Steve G. Sutton -- Using the management control system to promote competitive advantage in...