返回Google圖書搜尋

Dysfunctional Behavior in Organizations

Krista J. FiolleauTheresa LibbyLinda Thorne

其他書名	Insights from the Management Control Literature
出版	SSRN, 2017
URL	http://books.google.com.hk/books?id=HsvazwEACAAJ&hl=&source=gbs_api

註釋As the scope of the audit continues to broaden (Cohen, Krishnamoorthy and Wright 2017), research questions in management control and internal control are beginning to overlap. Even so, there is little overlap between these fields in terms of published research to date. The purpose of this paper is to take a step in bridging the gap between the management control and the internal control literatures. We survey relevant findings from the extant management control literature published between 2003 and 2016 on dysfunctional behavior and the ways in which it might be mitigated. We then use the fraud triangle as an organizing framework to consider how the management control literature might help to address audit risk factors identified in SAS 99/AU SEC 316 (AICPA 2002). The outcome of our analysis is meant to identify and classify the extant management control literature of relevance to research on internal control in a manner that researchers new to the management control literature will find accessible. We conclude with a set of future research opportunities that can assist to broaden the scope of current research in internal control.