This study addresses the relationship between incentive compensation and complex outsourcing in somewhat different vein. The agency theory suggests, firstly that managers are constantly faced with allocation of efforts and choices and within this context their decisions are driven by incentive...

Regulators in the USA and elsewhere have shown renewed interest in auditors' judgments related to going-concern modified (GC) audit reports. Such judgments involve evaluating management's plans, and prior research suggests that executive turnover is associated with significant organizational...