Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions
Objective: In one hand, based on one of the fundamental assumptions of agency theory, the external organizational pressure imposed on managers declines their potential moral hazard but on the other hand, the cognitive evaluation theory argument is that strong expectations of managers due to the stra...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2019-07-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_72153_db052c5702ed932881ee3a3e689b6780.pdf |