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pro vyhledávání: '"Jace B. Garrett"'
Publikováno v:
Behavioral Research in Accounting. 35:1-20
Research suggests that organizational support for alternative work arrangements (AWAs) is essential for the effective implementation of AWAs in public accounting, yet studies consistently suggest that such organizational support is lacking. Despite m
Publikováno v:
Journal of Management Accounting Research. 35:1-21
Prior research shows that managers use discretion to reduce the effect of “bad luck” on employees’ performance-based compensation, but not to reduce the effect of “good luck,” due to fairness concerns. In a setting without manager discretio
Publikováno v:
AUDITING: A Journal of Practice & Theory. 41:115-141
SUMMARY Tone at the top plays an important role in entities' internal control over financial reporting (ICFR) and in auditors' planning and risk assessment decisions. Using a novel measure based on employee perceptions, we find that strong tone at th