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Prior experimental studies have investigated factors affecting the honesty of managerial reporting in contexts where managers have no discretion in determining what information to acquire before making their reports. In many organizations, however, responsibility for acquiring information is...
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Inhalt • Opportunismus, Kontrolle & Vertrauen • Nachhaltigkeit als Kooperationserfolg und Kooperationszufriedenheit …Opportunismus, Kontrolle & Vertrauen -- Nachhaltigkeit als Kooperationserfolg und Kooperationszufriedenheit …Michael John untersucht das ausbalancierte Verhältnis von Vertrauen und Kontrolle zur Sicherstellung von …
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This paper investigates remediation of Sarbanes-Oxley Section 404 material weaknesses (MWs). Prior research examines full remediation of all MWs or broad categories thereof. We build on these studies by investigating remediation of specific types of MW, thus measuring progress in improving...
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Do restatements result in lower firm growth? One argument in support of this contention is that accounting restatements hurt contracting relations between the firm and outside parties such as a firm's customers and suppliers, negatively impacting firm cash flows. The negative impact on cash flow...
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This paper is concerned with the relationship between strategy, management control systems (MCS) and innovation. MCS …
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