Divergent views exist about whether boards must tradeoff advising for monitoring performance when utilizing outside versus inside directors. We suggest a dichotomous tradeoff focus underestimates outside directors׳ impact on board performance. We find outside director tenure positively...

Purpose: This study extends prior accounting research on decision aids (DAs) relating to face validity. Specifically, this study aims to examine the effects of face validity through the presence of two levels of bias in DA output. The presence of bias in a DA will not affect how statistically...

In this paper a new control system for a 4-leg Matrix Converter (MC) feeding an isolated load is discussed. The proposed system is appropriate for wind-diesel schemes or any other application where a path for the circulation of zero sequence currents is required, e.g. wind energy conversion...

Auditors and audit researchers consider decision aids important for overcoming biases and for improving the effectiveness and efficiency of audits (see Messier, 1995 for a review). Decision aids are used to increase judgment consistency, and, therefore, have potential to improve both the...