کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1006523 | 1482122 | 2006 | 14 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Audit error
دانلود مقاله + سفارش ترجمه
دانلود مقاله ISI انگلیسی
رایگان برای ایرانیان
کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
چکیده انگلیسی
We study a setting in which a manager can exaggerate the observed measure of his performance, e.g., engage in window dressing or adopt unusually aggressive accounting. To limit such behavior, the firm's owner can adopt an accounting system that is less prone to manipulation. However, such a system also reduces the information content of the observed performance measure. We identify conditions under which the firm's owner will intentionally adopt an accounting system that admits self-interested manipulation by the manager in order to secure a more informative performance measure.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Engineering and Technology Management - Volume 23, Issues 1–2, March–June 2006, Pages 4–17
Journal: Journal of Engineering and Technology Management - Volume 23, Issues 1–2, March–June 2006, Pages 4–17
نویسندگان
Joel S. Demski, Hans Frimor, David E.M. Sappington,