王永虎外文翻译.doc

《学科前沿文献读写议》课程作业 学生姓名： 王永虎 学　　号： 201101013140 专　　业： 工商管理 班　　级： 工本111 浙江树人大学管理学院 2014年11月 研究方向：员工激励问题及对策 英文文献原文1： 1. Introduction As recognized in the law (e.g., the Sarbanes-Oxley Act of 2002), professional risk frame-works (Committee of Sponsoring Organizations of the Treadway Commission [COSO] 1992,2004), auditing standards (American Institute of Certi?ed Public Accountants [AICPA]2007; Public Company Accounting Oversight Board [PCAOB] 2007), accounting textbooks(Reding et al. 2007; Romney and Steinbart 2009), and management best practices (Merchantand Vander Stede 2007), formal controls serve a vital role in safeguarding a company’s operational processes, information, and assets and in providing reasonable assurance regard-ing the reliability of ?nancial reporting. Although critical to a company’s success, relatively little is understood about how and why speci?c types of formal control are effective. Prior research in accounting and economics examines how formal controls in?uence employee behavior, often ?nding that formal controls can have negative consequences,such as lower employee effort and ?rm pro?t. Recently, research has begun to focus on how employees’ response to formal controls can be in?uenced by speci?c aspects of the imposed control (e.g., Christ, Sedatole, and Towry 2011). This study extends this line of research by providing evidence as to how and why two types of formal controls, preven-tive controls and detective controls, affect employee performance and motivation. Romney and Steinbart (2009: 200) de?ne preventive controls as controls that ‘‘deter problems before they arise’’ and detective controls as controls designed to ‘‘discover prob-lems after they occur’’. These types of formal controls differ in two fundamental ways.First, preventive controls restrict employees’ autonomy by prohibiting certain behaviors(e.g., employees cannot enter data or make a payment unless authorized to do so). Alter-natively, detective con