In the current business environment organizations are under increased pressure to ensure that they are taking appropriate measures not only in creating value, but also in preserving value. This is required in order to adequately safeguard and defend the interests of their multiple stakeholders....

This study addresses the relationship between incentive compensation and complex outsourcing in somewhat different vein. The agency theory suggests, firstly that managers are constantly faced with allocation of efforts and choices and within this context their decisions are driven by incentive...

We examine the effectiveness of strategic performance measurement system (SPMS) in creating and steering a tension characterized by the two competing values of transformation and consistency. We identify problems with a dynamic tension and propose an alternative approach to deepen understanding...

This paper examines the state of business research in the Nordic countries over the period 2005-2015. Using publication data from the leading peer-reviewed business and economics journals, we analyze Nordic research output across countries, disciplines, and academic institutions. Our results...

This study proposes a managerial accounting research design that bridges a gap between firm productivity based on frontier techniques and strategic management. In doing so, it operationalizes the theoretical frameworks based on the endogenous components of across-firms heterogeneous resources...

In an environment where capital market participants collectively possess superior information about a decision faced by a firm manager, we use an experimental market to analyze the effectiveness with which the market communicates this information to the manager through stock price. We do so in a...

Hewlett-Packard Co (HP) executives are accused of having engaged in corruption by paying $8 million in bribes in 2003 to win a contract with the Russian general prosecutor's office. Ironically, this is the authority whose responsibility it is to fight corruption in Russia. German and Russian...

All organizations can use the free U.S. federal Excluded Parties List System during their procurement processes to find questionable vendors and reduce the risk of fraud. CFEs and auditors should use this little-known Internet database in fraud examinations

The world has great expectations for how the private sector, both companies and investors, can support the 17 Sustainable Development Goals (SDGs). In fact, it is generally believed that these goals cannot be achieved without strong support from the private sector. But will making the world a...

In this paper, we rely on an exogenous shock to examine the impact of litigation risk on real earnings management (REM). We conduct differences-in-differences tests centered on an unanticipated court ruling that reduced litigation risk for firms headquartered in the Ninth Circuit. REM increases...