Zobrazeno 1 - 10
of 31
pro vyhledávání: '"Mandy M Cheng"'
Publikováno v:
Journal of Management Accounting Research. 34:1-7
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::51697fa603f5f374e5ea98802ff63f6b
https://doi.org/10.2308/jmar-10784
https://doi.org/10.2308/jmar-10784
Publikováno v:
The Accounting Review. 97:1-22
We investigate whether prior collaboration experience affects a focal partner's response to the precision of monitoring controls adopted by a new partner, with consequences for their goodwill trust in, and subsequent cooperation with, the new partner
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ef92558c8324078ed0aebcedf97629d4
https://doi.org/10.2308/tar-2019-0514
https://doi.org/10.2308/tar-2019-0514
Publikováno v:
The Accounting Review.
Prior research shows that individuals exhibit a propensity to surrogate performance measures for their underlying strategy, resulting in suboptimal strategic decisions. We investigate whether the incorporation of flexibility in contemporary performan
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f001280fb5e20714164d368fe48b9e4e
https://doi.org/10.2308/tar-2019-0523
https://doi.org/10.2308/tar-2019-0523
Publikováno v:
Management Accounting Research. 58:100819
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::445a391860588abc8cbf70b1c3154a06
https://doi.org/10.1016/j.mar.2022.100819
https://doi.org/10.1016/j.mar.2022.100819
Publikováno v:
Management Accounting Research. 43:1-14
Prior research suggests that the use of third party (independent) consultants to review on-going projects is an effective way to recognize and prevent escalation of commitment. This study uses an experiment to investigate whether the type of consulta
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8826673f859cf39796e422acd679fb67
https://doi.org/10.1016/j.mar.2018.09.002
https://doi.org/10.1016/j.mar.2018.09.002
Autor:
Mandy M. Cheng, Wendy Green
Publikováno v:
Accounting, Organizations and Society. 73:1-14
This study reports an experiment conducted to examine auditors' materiality judgments for nonfinancial performance information (NFPI) in the context of Integrated Reporting; a setting where auditors do not have well-established guidelines or benchmar
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cf2ea661321b425bbfdc99a90b92af27
https://doi.org/10.1016/j.aos.2018.07.001
https://doi.org/10.1016/j.aos.2018.07.001
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
We examine the impact of deferred bonus payments and employment horizon on managers' investment decisions. Bonus deferral is an important element of compensation schemes designed to mitigate managers' tendency to avoid long-term investments that can
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c4bb5c332aac6718499a6f1d63bf8ae8
https://opus.bibliothek.uni-augsburg.de/opus4/frontdoor/index/index/docId/67631
https://opus.bibliothek.uni-augsburg.de/opus4/frontdoor/index/index/docId/67631
Publikováno v:
AUDITING: A Journal of Practice & Theory. 36:43-62
SUMMARY Auditors and clients negotiate on financial statement numbers over time. In this study, we extend the existing literature on auditor-client negotiations by examining the judgments of client financial officers in a multi-period setting. We con
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4b33c358c4f32ee0f86508c98c4bc2ec
https://doi.org/10.2308/ajpt-51517
https://doi.org/10.2308/ajpt-51517
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