Is accountability a double-edged sword? : experimental evidence on the effectiveness of internal controls to prevent fraud

Florian Hoos; Grégoire Bollmann

Year of publication:	2012
Authors:	Hoos, Florian ; Bollmann, Gregoire
Published in:	Journal of management control : Zeitschrift für Planung & Unternehmenssteuerung. - Berlin : Springer, ISSN 2191-4761, ZDB-ID 2602184-5. - Vol. 23.2012, 2, p. 115-132
Subject:	Bilanzielle Bewertung \| Accounting valuation \| Internes Kontrollsystem \| Internal control \| Wirtschaftskriminalität \| Economic crime \| Corporate Governance \| Corporate governance

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