Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Kerry A. Humphreys"'
Autor:
Kerry A. Humphreys
Publikováno v:
Accounting & Finance.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::06219b3b769f3706eb2d07162eeb995e
https://doi.org/10.1111/acfi.13097
https://doi.org/10.1111/acfi.13097
Publikováno v:
AUDITING: A Journal of Practice & Theory. 41:3-23
SUMMARY The COVID-19 pandemic has fundamentally changed how auditors work and interact with team members and others in the financial reporting process. In particular, there has been a move away from face-to-face interactions to the use of virtual tea
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::845e2e5b273c6651e0387fec76b2f04c
https://doi.org/10.2308/ajpt-2020-147
https://doi.org/10.2308/ajpt-2020-147
Publikováno v:
Accounting, Organizations and Society. 70:92-105
Managers are increasingly aware that strategic judgments need to be made in the context of risk assessments. It has been proposed that strategic performance management systems, such as the balanced scorecard (BSC), offer a useful framework for integr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3877f9770de6a51b998cccb9dd2435bd
https://doi.org/10.1016/j.aos.2018.05.009
https://doi.org/10.1016/j.aos.2018.05.009
Autor:
Kerry A. Humphreys, Mandy M. Cheng
Publikováno v:
Managerial Auditing Journal. 31:512-534
Purpose Strategic uncertainty from emerging threats and opportunities in the business environment can significantly impact managers’ abilities to successfully implement their business strategy. A key strategic control and governance mechanism desig
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aa19c42028ad1118ffa8711e60e3f6cb
https://doi.org/10.1108/maj-12-2015-1286
https://doi.org/10.1108/maj-12-2015-1286
Publikováno v:
Accounting, Organizations and Society. 47:56-72
We examine the research literature on audit groups/teams focusing on three main areas: the hierarchical review process, brainstorming as part of the fraud detection planning process, and consultation within firms. We restrict our discussion of these
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4c65f640105cc0fae8d6b776404ec2a1
https://doi.org/10.1016/j.aos.2015.09.004
https://doi.org/10.1016/j.aos.2015.09.004
Autor:
Mandy M. Cheng, Kerry A. Humphreys
Publikováno v:
The Accounting Review. 87:899-924
This study examines the effect that two key balanced scorecard (BSC) framework elements—causal linkages between strategic objectives in the strategy map and performance measures categorized by scorecard perspective—have on managers' ability to in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::34ebe3642e953b5001e7667f4a63aff4
https://doi.org/10.2308/accr-10212
https://doi.org/10.2308/accr-10212
Autor:
Kerry A. Humphreys, Ken T. Trotman
Publikováno v:
Journal of Management Accounting Research. 23:81-98
Judging divisional performance using the balanced scorecard is a complex task, with prior research finding a bias toward measures common to two divisions when managerial performance is evaluated. We conduct two experiments investigating the role of s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b3704d3d7c99deccdaca55b418d9d9d9
https://doi.org/10.2308/jmar-10085
https://doi.org/10.2308/jmar-10085
Autor:
Kerry A. Humphreys, Mandy M. Cheng
Publikováno v:
SSRN Electronic Journal.
The balanced scorecard (BSC) framework is designed to facilitate a shared understanding of a firm's 'theory of business' among its employees (Kaplan and Norton 1996). While prior literature has examined extensively the use of the BSC as a performance
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::104e4ef8c2bd2604f429794b404c05f9
https://doi.org/10.2139/ssrn.1191482
https://doi.org/10.2139/ssrn.1191482