ABSTRACT Auditing standards emphasize the importance of strong auditor communications with audit committee to enhance financial reporting quality. This study examines effects skepticism and reward power, two pervasive characteristics, on committee. Drawing accountability theory, we predict find that greater power induce communicate more information report a timely basis. Seventy-nine partners m...

We investigate optimal managerial contracts in a principal-manager-employee hierarchy with a moral hazard problem at the bottom. We allow for collusion and extortion. Side contracting between manager and employee takes place before the employee has taken his action. Information is soft under collusion. If the manager's sole duty is to report information and if we focus on collusion plus extorti...

During the past decade, an increased focus on charismatic and transformational leadership has led to a diminished recognition of the importance of transactional leadership behaviours for successful information systems. We say that this is important because recent studies have shown that transactional leadership, in the form of contingent reward behaviour, can have substantial effects on employe...

this comment argues that instead of worrying about the pros and cons of whistleblowing one should focus on the more general problem of the failure of upward communication around safety and quality problems and consider what leaders and managers must do to stimulate subordinates to communicate and reward such communication. the article analyzes why safety failures occur and introduces the concep...

Knowledge sharing is one of the most critical steps in knowledge management activities. To achieve effective knowledge sharing, it is important to encourage workers to share their knowledge for the best interests of the firm. However, successfully exerting this encouragement is very challenging. In this paper, we develop a formal model and analyze reward systems for intra-organizational knowled...

The increase in healthcare costs is a source of concern in most health systems, and the adoption of measures to control costs is at the center of current health policies in most European countries. Efficiency has become a key concern for hospital managers, who are under pressure to provide more services at a lower cost. Associated with this concern, there is an increasing interest of hospital m...

The monetary incentive delay task was used to characterize reward anticipation and delivery with concurrently acquired evoked magnetic fields, EEG potentials and EEG/MEG oscillatory responses, obtaining a precise portrayal of their spatiotemporal evolution. In the anticipation phase, differential activity was most prominent over midline electrodes and parieto-occipital sensors. Differences betw...