The Operation of Control Systems in Large Audit Firms.
研究了爱尔兰大型审计事务所中控制系统的运作，发现存在少报工时、提前签收等降低审计质量的行为，并通过回归模型解释了这些异常行为的类型，对管理控制有启示。
Abstract Looks into the operation of control systems in large audit firms in Ireland. Evidence of under-reporting of time, premature sign-off and other audit quality reduction acts; Regression models that explain the types of dysfunctional behaviors; Implications of the study on management control.