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Three Studies Examining Accountability In Auditing, Amy Donnelly
Three Studies Examining Accountability In Auditing, Amy Donnelly
Electronic Theses and Dissertations
This is dissertation consists of three studies investigating accountability in auditing. It is aimed at gaining a better understanding of how auditors make decision in the presence of accountability pressure. The first study is a literature review of the experimental audit research on accountability. It provides a conceptual framework for organizing prior research on this topic and offers opportunities for future research. The second study experimentally investigates accountability as a potential mitigating mechanism for the performance declines caused by ego depletion. Auditors are shown to be susceptible to depletion, but research has yet to consider how a natural element of …
Three Studies Examining The Effects Of Informal Management Control Systems And Incentive Compensation Schemes On Employees' Performance, Kazeem Akinyele
Three Studies Examining The Effects Of Informal Management Control Systems And Incentive Compensation Schemes On Employees' Performance, Kazeem Akinyele
Electronic Theses and Dissertations
This dissertation is comprised of three studies investigating the effects of informal management control systems (MCS) and different types of incentive compensation schemes on employees' performance. Prior research describes informal MCS as implicit sets of structures that management adopts to encourage employees to act in a way that aligns with overall organizational goals (Berry et al. 2009). Management usually puts informal MCS in place to inspire self-regulation behaviors among employees; hence, management may not reward or penalize employee behavior that is consistent or inconsistent with this informal MCS (Berry et al. 2009; Christ et al. 2008). Informal controls are implied …
The Expansion Of Financial Regulation To Include Humanitarian Issues:An Examination Of The Development Of Conflict Mineral Reporting Requirements Using Actor-Network Theory, Robert Tennant
Electronic Theses and Dissertations
This study conceptually and empirically examines the establishment of certain financial regulation that resulted from the Global Financial Crisis (GFC) of 2007-2009. The crisis led to the establishment of the most extensive change in the regulation of the financial sector since the Great Depression (Green, 2011). During the forty years leading up to the crisis, the United States had engaged in a process of increased deregulation to promote greater efficiency (Yaron & Hendershott, 1998). The belief that reduced regulation would improve efficiency and foster innovation became the mantra of many economic advisers to policy setters, to the point that as …