THe Effects of Discontinuous Change on Latent Errors in Organizations: The Moderating Role of Risk
利用金融机构内部审计数据，研究不连续变化如何增加潜在错误（即偏离程序和政策的行为），并发现这种影响随风险水平变化。
Internal audit data of operations in a financial institution were used to examine the effects of discontinuous change and work-inherent risk on latent errors, defined here as potentially consequential deviations from procedures and policies. Results show that discontinuous change increases latent errors and that this increase varies with the level of risk. Implications for organizational research on errors and reliability are discussed.