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Lawrence Allan Gordon

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. L. Gordon, "undated". "Putting children first: Women, maternalism, and welfare in the twentieth century," Institute for Research on Poverty Discussion Papers 991-93, University of Wisconsin Institute for Research on Poverty.

    Cited by:

    1. Parikh, Shanti A., 2012. "“They arrested me for loving a schoolgirl”: Ethnography, HIV, and a feminist assessment of the age of consent law as a gender-based structural intervention in Uganda," Social Science & Medicine, Elsevier, vol. 74(11), pages 1774-1782.

Articles

  1. Gordon, Lawrence A. & Loeb, Martin P. & Lucyshyn, William & Sohail, Tashfeen, 2006. "The impact of the Sarbanes-Oxley Act on the corporate disclosures of information security activities," Journal of Accounting and Public Policy, Elsevier, vol. 25(5), pages 503-530.

    Cited by:

    1. Karim, Khondkar E. & Pinsker, Robert E., 2011. "Has Form 8-K reporting become timelier post-regulation fair disclosure and the Sarbanes–Oxley Act? Initial evidence," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 167-171.
    2. Boyle, Glenn & Grace-Webb, Eli, 2007. "Sarbanes-Oxley and its Aftermath: A Review of the Evidence," Working Paper Series 19076, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    3. Chang, Hsihui & Choy, Hiu Lam & Cooper, William W. & Ruefli, Timothy W., 2009. "Using Malmquist Indexes to measure changes in the productivity and efficiency of US accounting firms before and after the Sarbanes-Oxley Act," Omega, Elsevier, vol. 37(5), pages 951-960, October.
    4. Masahiro Enomoto & Tomoyasu Yamaguchi, 2015. "Discontinuities in Earnings and Earnings Change Distributions after J-SOX Implementation: Empirical evidence from Japan," Discussion Paper Series DP2015-26, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2016.
    5. Md. Hamid Uddin & Md. Hakim Ali & Mohammad Kabir Hassan, 2020. "Cybersecurity hazards and financial system vulnerability: a synthesis of literature," Risk Management, Palgrave Macmillan, vol. 22(4), pages 239-309, December.
    6. Levitin, Gregory & Hausken, Kjell & Taboada, Heidi A. & Coit, David W., 2012. "Data survivability vs. security in information systems," Reliability Engineering and System Safety, Elsevier, vol. 100(C), pages 19-27.
    7. Zhao, Qiuhong & Ziebart, David A., 2015. "SOX and bondholders' reliance on monitors," Research in Accounting Regulation, Elsevier, vol. 27(2), pages 129-137.
    8. Tawei Wang & Karthik N. Kannan & Jackie Rees Ulmer, 2013. "The Association Between the Disclosure and the Realization of Information Security Risk Factors," Information Systems Research, INFORMS, vol. 24(2), pages 201-218, June.
    9. Jing Chen & Elaine Henry & Xi Jiang, 2023. "Is Cybersecurity Risk Factor Disclosure Informative? Evidence from Disclosures Following a Data Breach," Journal of Business Ethics, Springer, vol. 187(1), pages 199-224, September.
    10. Sally Gunz & Linda Thorne, 2019. "Thematic Symposium: Accounting Ethics and Regulation: SOX 15 Years Later," Journal of Business Ethics, Springer, vol. 158(2), pages 293-296, August.
    11. Cullinan, Charles P. & Roush, Pamela B., 2011. "Has the likelihood of appointing a CEO with an accounting/finance background changed in the post-Sarbanes Oxley era?," Research in Accounting Regulation, Elsevier, vol. 23(1), pages 71-77.
    12. Gao, Lei & Calderon, Thomas G. & Tang, Fengchun, 2020. "Public companies' cybersecurity risk disclosures," International Journal of Accounting Information Systems, Elsevier, vol. 38(C).
    13. Kwangwuk Oh & Wooseok Choi & Seok Woo Jeong & Jinhan Pae, 2014. "The effect of different levels of internal control over financial reporting regulation on the quality of accounting information: evidence from Korea," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 21(4), pages 412-442, December.
    14. Masoud, Najeb & Al-Utaibi, Ghassan, 2022. "The determinants of cybersecurity risk disclosure in firms’ financial reporting: Empirical evidence," Research in Economics, Elsevier, vol. 76(2), pages 131-140.

  2. Gordon, Lawrence A. & Loeb, Martin P. & Lucyshyn, William, 2003. "Sharing information on computer systems security: An economic analysis," Journal of Accounting and Public Policy, Elsevier, vol. 22(6), pages 461-485.

    Cited by:

    1. Kjell Hausken, 2017. "Information Sharing Among Cyber Hackers in Successive Attacks," International Game Theory Review (IGTR), World Scientific Publishing Co. Pte. Ltd., vol. 19(02), pages 1-33, June.
    2. Xing Gao & Weijun Zhong & Shue Mei, 2013. "Information Security Investment When Hackers Disseminate Knowledge," Decision Analysis, INFORMS, vol. 10(4), pages 352-368, December.
    3. Guang Zhu & Hu Liu & Mining Feng, 2018. "Sustainability of Information Security Investment in Online Social Networks: An Evolutionary Game-Theoretic Approach," Mathematics, MDPI, vol. 6(10), pages 1-19, September.
    4. Hausken, Kjell, 2008. "Strategic defense and attack for series and parallel reliability systems," European Journal of Operational Research, Elsevier, vol. 186(2), pages 856-881, April.
    5. Tania Wallis & Rafał Leszczyna, 2022. "EE-ISAC—Practical Cybersecurity Solution for the Energy Sector," Energies, MDPI, vol. 15(6), pages 1-23, March.
    6. Nizovtsev, Dmitri & Thursby, Marie, 2007. "To disclose or not? An analysis of software user behavior," Information Economics and Policy, Elsevier, vol. 19(1), pages 43-64, March.
    7. Esther Gal-Or & Anindya Ghose, 2005. "The Economic Incentives for Sharing Security Information," Industrial Organization 0503004, University Library of Munich, Germany.
    8. Daniel Schatz & Rabih Bashroush, 2017. "Economic valuation for information security investment: a systematic literature review," Information Systems Frontiers, Springer, vol. 19(5), pages 1205-1228, October.
    9. Huseyin Cavusoglu & Srinivasan Raghunathan & Hasan Cavusoglu, 2009. "Configuration of and Interaction Between Information Security Technologies: The Case of Firewalls and Intrusion Detection Systems," Information Systems Research, INFORMS, vol. 20(2), pages 198-217, June.
    10. Huseyin Cavusoglu & Hasan Cavusoglu, 2007. "Assessing the Value of Network Security Technologies: The Impact of Configuration and Interaction on Value," Working Papers 07-19, NET Institute, revised Aug 2007.
    11. Finn Olav Sveen & Eliot Rich & Matthew Jager, 2007. "Overcoming organizational challenges to secure knowledge management," Information Systems Frontiers, Springer, vol. 9(5), pages 481-492, November.
    12. Levitin, Gregory & Hausken, Kjell & Taboada, Heidi A. & Coit, David W., 2012. "Data survivability vs. security in information systems," Reliability Engineering and System Safety, Elsevier, vol. 100(C), pages 19-27.
    13. Meilin He & Laura Devine & Jun Zhuang, 2018. "Perspectives on Cybersecurity Information Sharing among Multiple Stakeholders Using a Decision‐Theoretic Approach," Risk Analysis, John Wiley & Sons, vol. 38(2), pages 215-225, February.
    14. Daniel Schatz & Rabih Bashroush, 0. "Economic valuation for information security investment: a systematic literature review," Information Systems Frontiers, Springer, vol. 0, pages 1-24.
    15. Xinbao Liu & Xiaofei Qian & Jun Pei & Panos M. Pardalos, 2018. "Security investment and information sharing in the market of complementary firms: impact of complementarity degree and industry size," Journal of Global Optimization, Springer, vol. 70(2), pages 413-436, February.
    16. Rajan, Rishabh & Rana, Nripendra P. & Parameswar, Nakul & Dhir, Sanjay & Sushil, & Dwivedi, Yogesh K., 2021. "Developing a modified total interpretive structural model (M-TISM) for organizational strategic cybersecurity management," Technological Forecasting and Social Change, Elsevier, vol. 170(C).
    17. Xing Gao & Weijun Zhong & Shue Mei, 2014. "A game-theoretic analysis of information sharing and security investment for complementary firms," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 65(11), pages 1682-1691, November.
    18. Tawei Wang & Karthik N. Kannan & Jackie Rees Ulmer, 2013. "The Association Between the Disclosure and the Realization of Information Security Risk Factors," Information Systems Research, INFORMS, vol. 24(2), pages 201-218, June.
    19. Hulisi Öğüt & Srinivasan Raghunathan & Nirup Menon, 2011. "Cyber Security Risk Management: Public Policy Implications of Correlated Risk, Imperfect Ability to Prove Loss, and Observability of Self‐Protection," Risk Analysis, John Wiley & Sons, vol. 31(3), pages 497-512, March.
    20. Paul, Jomon A. & Zhang, Minjiao, 2021. "Decision support model for cybersecurity risk planning: A two-stage stochastic programming framework featuring firms, government, and attacker," European Journal of Operational Research, Elsevier, vol. 291(1), pages 349-364.
    21. Karthik Kannan & Rahul Telang, 2005. "Market for Software Vulnerabilities? Think Again," Management Science, INFORMS, vol. 51(5), pages 726-740, May.
    22. Guang Zhu & Hu Liu & Mining Feng, 2018. "An Evolutionary Game-Theoretic Approach for Assessing Privacy Protection in mHealth Systems," IJERPH, MDPI, vol. 15(10), pages 1-27, October.
    23. Yong Wu & Gengzhong Feng & Richard Y. K. Fung, 2018. "Comparison of information security decisions under different security and business environments," Journal of the Operational Research Society, Taylor & Francis Journals, vol. 69(5), pages 747-761, May.
    24. Yosra Miaoui & Noureddine Boudriga, 2019. "Enterprise security investment through time when facing different types of vulnerabilities," Information Systems Frontiers, Springer, vol. 21(2), pages 261-300, April.
    25. Mansooreh Ezhei & Behrouz Tork Ladani, 2020. "Interdependency Analysis in Security Investment against Strategic Attacks," Information Systems Frontiers, Springer, vol. 22(1), pages 187-201, February.
    26. Mazaher Kianpour & Stewart J. Kowalski & Harald Øverby, 2021. "Systematically Understanding Cybersecurity Economics: A Survey," Sustainability, MDPI, vol. 13(24), pages 1-28, December.
    27. Toshihiko Takemura, 2010. "A Quantitative Study on Japanese Workers' Awareness to Information Security Using the Data Collected by Web-Based Survey," American Journal of Economics and Business Administration, Science Publications, vol. 2(1), pages 20-26, March.
    28. Vijay Mookerjee & Radha Mookerjee & Alain Bensoussan & Wei T. Yue, 2011. "When Hackers Talk: Managing Information Security Under Variable Attack Rates and Knowledge Dissemination," Information Systems Research, INFORMS, vol. 22(3), pages 606-623, September.
    29. Kjell Hausken, 2018. "Proactivity and Retroactivity of Firms and Information Sharing of Hackers," International Game Theory Review (IGTR), World Scientific Publishing Co. Pte. Ltd., vol. 20(01), pages 1-30, March.
    30. Yong Wu & Mengyao Xu & Dong Cheng & Tao Dai, 2022. "Information Security Strategies for Information-Sharing Firms Considering a Strategic Hacker," Decision Analysis, INFORMS, vol. 19(2), pages 99-122, June.
    31. Xing Gao & Weijun Zhong, 2016. "A differential game approach to security investment and information sharing in a competitive environment," IISE Transactions, Taylor & Francis Journals, vol. 48(6), pages 511-526, June.
    32. Xiaotong Li, 2022. "An evolutionary game‐theoretic analysis of enterprise information security investment based on information sharing platform," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(3), pages 595-606, April.
    33. Carlos Barreto & Olof Reinert & Tobias Wiesinger & Ulrik Franke, 2023. "Duopoly insurers' incentives for data quality under a mandatory cyber data sharing regime," Papers 2308.00795, arXiv.org.
    34. Ryu, C. & Sharman, R. & Rao, H.R. & Upadhyaya, S., 2010. "Security protection design for deception and real system regimes: A model and analysis," European Journal of Operational Research, Elsevier, vol. 201(2), pages 545-556, March.
    35. Alessandro Fedele & Cristian Roner, 2022. "Dangerous games: A literature review on cybersecurity investments," Journal of Economic Surveys, Wiley Blackwell, vol. 36(1), pages 157-187, February.
    36. Xing Gao & Weijun Zhong & Shue Mei, 2015. "Security investment and information sharing under an alternative security breach probability function," Information Systems Frontiers, Springer, vol. 17(2), pages 423-438, April.
    37. Lin, Zhaoxin & Sapp, Travis R.A. & Ulmer, Jackie Rees & Parsa, Rahul, 2020. "Insider trading ahead of cyber breach announcements," Journal of Financial Markets, Elsevier, vol. 50(C).
    38. Chul Ho Lee & Xianjun Geng & Srinivasan Raghunathan, 2016. "Mandatory Standards and Organizational Information Security," Information Systems Research, INFORMS, vol. 27(1), pages 70-86, March.
    39. Kjell Hausken, 2017. "Security Investment, Hacking, and Information Sharing between Firms and between Hackers," Games, MDPI, vol. 8(2), pages 1-23, May.
    40. Xing Gao & Weijun Zhong, 2016. "Economic incentives in security information sharing: the effects of market structures," Information Technology and Management, Springer, vol. 17(4), pages 361-377, December.
    41. Charles Z. Liu & Humayun Zafar & Yoris A. Au, 2013. "Rethinking Fs-Isac: An It Security Information Sharing Model For The Financial Services Sector," Working Papers 0209is, College of Business, University of Texas at San Antonio.
    42. Yosra Miaoui & Noureddine Boudriga, 0. "Enterprise security investment through time when facing different types of vulnerabilities," Information Systems Frontiers, Springer, vol. 0, pages 1-40.
    43. Masoud, Najeb & Al-Utaibi, Ghassan, 2022. "The determinants of cybersecurity risk disclosure in firms’ financial reporting: Empirical evidence," Research in Economics, Elsevier, vol. 76(2), pages 131-140.

  3. Gordon, Lawrence A. & Loeb, Stephen E., 2000. "The management of earnings," Journal of Accounting and Public Policy, Elsevier, vol. 19(4-5), pages 311-311.

    Cited by:

    1. Fredj Jawadi & Georges Prat, 2015. "Equity Prices and Fundamentals: a DDM-APT Mixed Approach," Working Papers 2015-630, Department of Research, Ipag Business School.

  4. Gordon, Lawrence A. & Silvester, Katherine J., 1999. "Stock market reactions to activity-based costing adoptions," Journal of Accounting and Public Policy, Elsevier, vol. 18(3), pages 229-251, September.

    Cited by:

    1. Maiga, Adam S., 2014. "Assessing self-selection and endogeneity issues in the relation between activity-based costing and performance," Advances in accounting, Elsevier, vol. 30(2), pages 251-262.
    2. Kamilah Ahmad, 2017. "The Implementation of Management Accounting Practices and its Relationship with Performance in Small and Medium Enterprises," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 342-353.
    3. Cristiano Busco & Ariela Caglio & Robert Scapens, 2015. "Management and accounting innovations: reflecting on what they are and why they are adopted," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 495-524, August.
    4. Drury, Colin & Tayles, Mike, 2005. "Explicating the design of overhead absorption procedures in UK organizations," The British Accounting Review, Elsevier, vol. 37(1), pages 47-84.
    5. Holm, Morten & Kumar, V. & Plenborg, Thomas, 2016. "An investigation of Customer Accounting systems as a source of sustainable competitive advantage," Advances in accounting, Elsevier, vol. 32(C), pages 18-30.
    6. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
    7. Dimitrios Ginoglou, 2010. "Optimization Distribution Of Activity Based Costing Using Agent Based Technologies," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 195-218.
    8. Pérez-Méndez, José Antonio & Machado-Cabezas, Ángel, 2015. "Relationship between management information systems and corporate performance," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 32-43.
    9. Maiga, Adam S. & Nilsson, Anders & Jacobs, Fred A., 2014. "Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance," The British Accounting Review, Elsevier, vol. 46(1), pages 77-90.
    10. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.

  5. Gordon, Lawrence A. & Smith, Kimberly J., 1992. "Postauditing capital expenditures and firm performance: The role of asymmetric information," Accounting, Organizations and Society, Elsevier, vol. 17(8), pages 741-757, November.

    Cited by:

    1. Cecilia Lelly Kewo & Nunuy Nur Afiah, 2017. "Does Quality of Financial Statement Affected by Internal Control System and Internal Audit?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 568-573.
    2. Eddy Cardinaels & Yuping Jia, 2016. "How Audits Moderate the Effects of Incentives and Peer Behavior on Misreporting," European Accounting Review, Taylor & Francis Journals, vol. 25(1), pages 183-204, May.
    3. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    4. Basheer Ahmad Khamees, 2023. "Information Technology Governance and Bank Performance: A Situational Approach," IJFS, MDPI, vol. 11(1), pages 1-21, March.
    5. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    6. Gatzer, Sebastian & Hoang, Daniel & Ruckes, Martin, 2015. "Internal Capital Markets and Diversified Firms: Theory and Practice," EconStor Preprints 169432, ZBW - Leibniz Information Centre for Economics.
    7. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    8. Carlo Regoliosi & Alessandro d’Eri, 2014. "“Good” corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 891-920, August.

  6. Schick, Allen G. & Gordon, Lawrence A. & Haka, Susan, 1990. "Information overload: A temporal approach," Accounting, Organizations and Society, Elsevier, vol. 15(3), pages 199-220.

    Cited by:

    1. Adrien Bernard Bonache, 2022. "The stressors-performance relationship in accounting and auditing firms: Is there eustress out there?," Post-Print hal-03822731, HAL.
    2. Pizzini, Mina J., 2006. "The relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 179-210, February.
    3. Ardito, Lorenzo & Peruffo, Enzo & Natalicchio, Angelo, 2019. "The relationships between the internationalization of alliance portfolio diversity, individual incentives, and innovation ambidexterity: A microfoundational approach," Technological Forecasting and Social Change, Elsevier, vol. 148(C).
    4. Kimball L. Chapman & Nayana Reiter & Hal D. White & Christopher D. Williams, 2019. "Information overload and disclosure smoothing," Review of Accounting Studies, Springer, vol. 24(4), pages 1486-1522, December.
    5. Janina Seutter & Kristin Kutzner & Maren Stadtländer & Dennis Kundisch & Ralf Knackstedt, 2023. "“Sorry, too much information”—Designing online review systems that support information search and processing," Electronic Markets, Springer;IIM University of St. Gallen, vol. 33(1), pages 1-19, December.
    6. Yuan Ding & Thomas Jeanjean & Cédric Lesage & Hervé Stolowy, 2009. "An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments," Post-Print halshs-00458950, HAL.
    7. Tuttle, Brad & Burton, F. Greg, 1999. "The effects of a modest incentive on information overload in an investment analysis task," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 673-687, November.
    8. Joost Impink & Mari Paananen & Annelies Renders, 2022. "Regulation‐induced Disclosures: Evidence of Information Overload?," Abacus, Accounting Foundation, University of Sydney, vol. 58(3), pages 432-478, September.
    9. Weiwei Jia & Han Li & Meimei Jiang & Liang Wu, 2023. "Melting the Psychological Boundary: How Interactive and Sensory Affordance Influence Users’ Adoption of Digital Heritage Service," Sustainability, MDPI, vol. 15(5), pages 1-21, February.
    10. Hurley, Patrick J., 2015. "Ego depletion: Applications and implications for auditing research," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 47-76.
    11. Henri, Jean-François & Wouters, Marc, 2020. "Interdependence of management control practices for product innovation: The influence of environmental unpredictability," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    12. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    13. Jascha-Alexander Koch & Michael Siering, 2019. "The recipe of successful crowdfunding campaigns," Electronic Markets, Springer;IIM University of St. Gallen, vol. 29(4), pages 661-679, December.
    14. Jayles, Bertrand & Escobedo, Ramon & Cezera, Stéphane & Blanchet, Adrien & Kameda, Tatsuya & Sire, Clément & Théraulaz, Guy, 2020. "The impact of incorrect social information on collective wisdom in human groups," TSE Working Papers 1101, Toulouse School of Economics (TSE).
    15. Bertrand Jayles & Ramon Escobedo & Stéphane Cezera & Adrien Blanchet & Tatsuya Kameda & Clément Sire & Guy Théraulaz, 2020. "The impact of incorrect social information on collective wisdom in human groups," Post-Print hal-03019820, HAL.
    16. Rodríguez-Molina, M.A. & Frías-Jamilena, D.M. & Castañeda-García, J.A., 2015. "The contribution of website design to the generation of tourist destination image: The moderating effect of involvement," Tourism Management, Elsevier, vol. 47(C), pages 303-317.
    17. Odysseas Pavlatos & Hara Kostakis, 2022. "Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems," Australian Accounting Review, CPA Australia, vol. 32(1), pages 124-140, March.
    18. Kai A. Bauch & Peter Kotzian & Barbara E. Weißenberger, 2021. "Likeability in subjective performance evaluations: does it bias managers’ weighting of performance measures?," Journal of Business Economics, Springer, vol. 91(1), pages 35-59, February.
    19. Thapa, Nischal, 2020. "Being cognizant of the amount of information: Curvilinear relationship between total-information and funding-success of crowdfunding campaigns," Journal of Business Venturing Insights, Elsevier, vol. 14(C).
    20. Rod, Michel & Ashill, Nicholas J. & Carruthers, Janet, 2008. "The relationship between job demand stressors, service recovery performance and job outcomes in a state-owned enterprise," Journal of Retailing and Consumer Services, Elsevier, vol. 15(1), pages 22-31.
    21. Romy Müller & Franziska Kessler & David W. Humphrey & Julian Rahm, 2021. "Data in Context: How Digital Transformation Can Support Human Reasoning in Cyber-Physical Production Systems," Future Internet, MDPI, vol. 13(6), pages 1-36, June.
    22. Bettis-Outland, Harriette, 2012. "Decision-making's impact on organizational learning and information overload," Journal of Business Research, Elsevier, vol. 65(6), pages 814-820.
    23. Li, Qian & Huang, Zhuowei (Joy) & Christianson, Kiel, 2016. "Visual attention toward tourism photographs with text: An eye-tracking study," Tourism Management, Elsevier, vol. 54(C), pages 243-258.
    24. Peng Cheng & Zhe Ouyang & Yang Liu, 2020. "The effect of information overload on the intention of consumers to adopt electric vehicles," Transportation, Springer, vol. 47(5), pages 2067-2086, October.
    25. Jansen, E. Pieter, 2002. "The use of performance information case studies in local social services departments," Research Report 02A19, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    26. Tianchang Ni & Runping Zhu & Richard Krever, 2023. "Responses to News Overload in a Non-Partisan Environment: News Avoidance in China," SAGE Open, , vol. 13(3), pages 21582440231, July.
    27. Tomi Rajala, 2019. "Mind the Information Expectation Gap," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(1), pages 104-125, March.
    28. Huan-Ming Chuang & Yi-Deng Liao, 2021. "Sustainability of the Benefits of Social Media on Socializing and Learning: An Empirical Case of Facebook," Sustainability, MDPI, vol. 13(12), pages 1-20, June.
    29. Ittner, Christopher D. & Larcker, David F. & Randall, Taylor, 2003. "Performance implications of strategic performance measurement in financial services firms," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 715-741.
    30. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    31. Stefan Schweikl & Robert Obermaier, 2020. "Lessons from three decades of IT productivity research: towards a better understanding of IT-induced productivity effects," Management Review Quarterly, Springer, vol. 70(4), pages 461-507, November.
    32. Hu, Ning & Xu, Jiayi & Xue, Shuang, 2022. "Mandatory disclosure of comment letters and analysts' forecasts," International Review of Financial Analysis, Elsevier, vol. 84(C).
    33. Stocks, Morris H. & Harrell, Adrian, 1995. "The impact of an increase in accounting information level on the judgment quality of individuals and groups," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 685-700.
    34. Peter Gordon Roetzel, 2019. "Information overload in the information age: a review of the literature from business administration, business psychology, and related disciplines with a bibliometric approach and framework developmen," Business Research, Springer;German Academic Association for Business Research, vol. 12(2), pages 479-522, December.
    35. Ashill, Nicholas J. & Rod, Michel, 2011. "Burnout processes in non-clinical health service encounters," Journal of Business Research, Elsevier, vol. 64(10), pages 1116-1127, October.
    36. Jackson, Thomas W. & Farzaneh, Pourya, 2012. "Theory-based model of factors affecting information overload," International Journal of Information Management, Elsevier, vol. 32(6), pages 523-532.

  7. Gordon, Lawrence A., 1989. "Benefit-cost analysis and resource allocation decisions," Accounting, Organizations and Society, Elsevier, vol. 14(3), pages 247-258, April.

    Cited by:

    1. Nicole L. Beebe & Diana K. Young & Frederick R. Chang, 2013. "Framing Information Security Budget Requests to Maximize Investments," Working Papers 0217is, College of Business, University of Texas at San Antonio.

  8. Gordon, Lawrence A. & Kleiner, Morris M. & Natarajan, R., 1986. "Federal capital expenditures and budget deficits: Gross national product and labor implications," Journal of Accounting and Public Policy, Elsevier, vol. 5(4), pages 217-232.

    Cited by:

    1. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.

  9. Gordon, Lawrence A. & Sellers, Fred E., 1984. "Accounting and budgeting systems: The issue of congruency," Journal of Accounting and Public Policy, Elsevier, vol. 3(4), pages 259-292.

    Cited by:

    1. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
    2. Feras Izzat Oqlah Kasasbeh, 2017. "Impact of Corporate Governance on the Effectiveness of Accounting Information System in Jordanian Industrial Companies," International Business Research, Canadian Center of Science and Education, vol. 10(10), pages 1-9, October.

  10. Gordon, Lawrence A. & Haka, Susan & Schick, Allen G., 1984. "Strategies for information systems implementation: The case of zero base budgeting," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 111-123, June.

    Cited by:

    1. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
    2. Rodney Coyte & Martin Messner & Shan Zhou, 2022. "The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3147-3188, September.

  11. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.

    Cited by:

    1. Like Jiang & Paul André & Chrystelle Richard, 2018. "An international study of internal audit function quality," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 264-298, April.
    2. Ahmed Abdel‐Maksoud & Wagdy Abdallah & Mayada Youssef, 2012. "An empirical study of the influence of intensity of competition on the deployment of contemporary management accounting practices and managerial techniques in Egyptian firms," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 28(2), pages 84-97, February.
    3. Paolo Perego & Frank Hartmann, 2009. "Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 397-428, December.
    4. Philippe Chapellier & Abdallah Mohammed, 2010. "Les Pratiques Comptables Des Dirigeants De Pme Syriennes Dans Un Contexte De Liberalisation De L'Economie," Post-Print hal-00479521, HAL.
    5. Adebayo Agbejule, 2005. "The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note," Accounting and Business Research, Taylor & Francis Journals, vol. 35(4), pages 295-305.
    6. Francois-Xavier Mayegle & Solange Ngo Nguidjol, 2017. "Determinants of Choice of Management Control System in Cameroonian SMEs: A Contingency Approach," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 8(2), pages 25-42, May.
    7. Franco Cescon & Antonio Costantini & Luca Grassetti, 2019. "Strategic choices and strategic management accounting in large manufacturing firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 605-636, September.
    8. Ax, Christian & Greve, Jan & Nilsson, Ulf, 2008. "The impact of competition and uncertainty on the adoption of target costing," International Journal of Production Economics, Elsevier, vol. 115(1), pages 92-103, September.
    9. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
    10. Ismail Elnihewi & Rapiah Mohamed, 2015. "Effect of Organisational Structure and Competition on Organisational Performance in Libyan Commercial Banks," Information Management and Business Review, AMH International, vol. 7(6), pages 50-55.
    11. Pizzini, Mina J., 2006. "The relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 179-210, February.
    12. Adnan Ahmad Olwan & Hani Jaza’a Irtaimeh & Prof. Dr. Musa Al-Lozi, 2019. "Strategic Leadership Competencies and its Relationship on Achieving Organizational Commitment: A Theoretical Study," Journal of Business & Management (COES&RJ-JBM), , vol. 7(1), pages 34-57, January.
    13. Marcela Porporato, 2009. "Timing and drivers of management control systems in joint ventures," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(4), pages 247-274, October.
    14. Yosra Nouir & Sami Mensi, 2013. "Accounting Information System of Tunisian SMEs: Complexity, Determinants and Impact on Financial Performance," Working Papers 766, Economic Research Forum, revised Sep 2013.
    15. Marcel Van Rinsum & Frank H.M. Verbeeten, 2012. "The impact of subjectivity in performance evaluation practices on public sector managers’ motivation," Accounting and Business Research, Taylor & Francis Journals, vol. 42(4), pages 377-396, September.
    16. Annukka Jokipii, 2010. "Determinants and consequences of internal control in firms: a contingency theory based analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(2), pages 115-144, May.
    17. Amizawati Mohd Amir, 2011. "The indirect effects of PMS design on Malaysian service firms' characteristics and performance," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(1), pages 31-49, May.
    18. Groot, L.C.M., 2001. "Environmental uncertainty, corporate strategy, performance measurement and the creation of economic value," Serie Research Memoranda 013a, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    19. Malmi, Teemu & Bedford, David S. & Brühl, Rolf & Dergård, Johan & Hoozée, Sophie & Janschek, Otto & Willert, Jeanette & Ax, Christian & Bednarek, Piotr & Gosselin, Maurice & Hanzlick, Michael & Israel, 2020. "Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    20. Alphun Cihan & Turker Nuray & Sainaghi Ruggero, 2023. "The Strategic Performance Measurement System and Organisational Performance Through the Lenses of Contextual Factors: Empirical Evidence from the Hotel Industry," European Journal of Tourism, Hospitality and Recreation, Sciendo, vol. 13(1), pages 1-13, December.
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    22. Lucianetti, Lorenzo & Chiappetta Jabbour, Charbel Jose & Gunasekaran, Angappa & Latan, Hengky, 2018. "Contingency factors and complementary effects of adopting advanced manufacturing tools and managerial practices: Effects on organizational measurement systems and firms' performance," International Journal of Production Economics, Elsevier, vol. 200(C), pages 318-328.
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    26. Jan Bouwens & Laurence Van Lent, 2007. "Assessing the Performance of Business Unit Managers," Journal of Accounting Research, Wiley Blackwell, vol. 45(4), pages 667-697, September.
    27. Jihène Ghorbel, 2015. "Approche Contingente Du Design Du Systeme D'Information Comptable Dans Les Pmi Tunisiennes," Post-Print hal-01188692, HAL.
    28. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    29. Rob Kim Marjerison & Jong Min Kim, 2022. "MSE Response during Times of Crisis: The Roles of Budgeting Micro Functions and Guanxi," Sustainability, MDPI, vol. 14(17), pages 1-19, September.
    30. Tsai, Ming-Hsiu & Chang, Jung-Hsin & Lin, Yuan-Sheng & Cheng, Kuo-Chih, 2020. "The Impact of Product innovation on Performance: The Influence of Uncertainty and Managerial Accounting Information Systems," MPRA Paper 102898, University Library of Munich, Germany.
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    33. Davila, Tony, 2000. "An empirical study on the drivers of management control systems' design in new product development," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 383-409, May.
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    43. Adamantia Pateli & Naoum Mylonas & Aggeliki Spyrou, 2020. "Organizational Adoption of Social Media in the Hospitality Industry: An Integrated Approach Based on DIT and TOE Frameworks," Sustainability, MDPI, vol. 12(17), pages 1-20, September.
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    1. Daniel Schatz & Rabih Bashroush, 2017. "Economic valuation for information security investment: a systematic literature review," Information Systems Frontiers, Springer, vol. 19(5), pages 1205-1228, October.
    2. Banker, Rajiv D. & Bardhan, Indranil R. & Chen, Tai-Yuan, 2008. "The role of manufacturing practices in mediating the impact of activity-based costing on plant performance," Accounting, Organizations and Society, Elsevier, vol. 33(1), pages 1-19, January.
    3. Daniel Schatz & Rabih Bashroush, 0. "Economic valuation for information security investment: a systematic literature review," Information Systems Frontiers, Springer, vol. 0, pages 1-24.
    4. Christopher D. Ittner & Jeremy Michels, 2017. "Risk-based forecasting and planning and management earnings forecasts," Review of Accounting Studies, Springer, vol. 22(3), pages 1005-1047, September.
    5. Hawkes, Denise Donna & Yerrabati, Sridevi, 2015. "Institutions and investment in South and East Asia & Pacific region: Evidence from meta-analysis," Economics Discussion Papers 2015-62, Kiel Institute for the World Economy (IfW Kiel).
    6. Blome, Constantin & Schoenherr, Tobias, 2011. "Supply chain risk management in financial crises--A multiple case-study approach," International Journal of Production Economics, Elsevier, vol. 134(1), pages 43-57, November.
    7. Catalina Florentina PRICOPE, 2017. "The implications of IFRS adoption on foreign direct investment in poor countries," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(146), pages 218-218.
    8. James E Clarke & Peter W Liesch, 2017. "Wait-and-see strategy: Risk management in the internationalization process model," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 48(8), pages 923-940, October.
    9. Ai Ping Teoh & Kaih Yeang Lee & Rajendran Muthuveloo, 2017. "The Impact of Enterprise Risk Management, Strategic Agility, and Quality of Internal Audit Function on Firm Performance," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 222-229.
    10. Yerrabati, Sridevi & Hawkes, Denise Donna, 2016. "Institutions and Investment in the South and East Asia and Pacific Region: Evidence from Meta-Analysis," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 10, pages 1-48.
    11. Valentin BURCA, 2013. "Bankruptcy Risk in IFRS Era. Case Study on BSE Companies," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 61-70.
    12. Danijela Miloš Sprèiæ Antonija Kožul Ena Pecina, 2017. "Managers’ Support – A Key Driver behind Enterprise Risk Management Maturity," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 20(SCI), pages 25-39, April.
    13. Ranđelović Dragana & Đukić Tadija, 2016. "Normative Framework as the Basis for Quality Financial Reporting in the Republic of Slovenia, the Republic of Macedonia and the Republic of Serbia," Economic Themes, Sciendo, vol. 54(1), pages 129-154, March.
    14. Lambert Jerman, 2015. "Les Enjeux De L'Application Des Normes Ias-Ifrs : L'Etude Des Preparateurs Des Comptes, Une Perspective De Recherche Encore Inexploree," Post-Print hal-01188736, HAL.
    15. Giorgio Stefano Bertinetti & Elisa Cavezzali & Gloria Gardenal, 2013. "The effect of the enterprise risk management implementation on the firm value of European companies," Working Papers 10, Department of Management, Università Ca' Foscari Venezia.

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    4. Yosra Nouir & Sami Mensi, 2013. "Accounting Information System of Tunisian SMEs: Complexity, Determinants and Impact on Financial Performance," Working Papers 766, Economic Research Forum, revised Sep 2013.
    5. Annukka Jokipii, 2010. "Determinants and consequences of internal control in firms: a contingency theory based analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(2), pages 115-144, May.
    6. Hugues Poissonnier, 2009. "Enjeux et dynamique d'évolution des critères de performance en contexte inter-organisationnel : les enseignements de l'industrie textile française," Grenoble Ecole de Management (Post-Print) halshs-00459216, HAL.
    7. Gelderman, M., 1995. "Factors affecting the success of management support systems: analysis and meta-analysis," Serie Research Memoranda 0020, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    8. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
    9. Bouwens, Jan & Abernethy, Margaret A., 2000. "The consequences of customization on management accounting system design," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 221-241, April.
    10. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    11. Stefan Schaltegger & Roger Burritt & Dimitar Zvezdov & Jacob Hörisch & Joanne Tingey-Holyoak, 2015. "Management Roles and Sustainability Information. Exploring Corporate Practice," Australian Accounting Review, CPA Australia, vol. 25(4), pages 328-345, December.
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    17. Greve, Jan & Ax, Christian & Bedford, David S. & Bednarek, Piotr & Brühl, Rolf & Dergård, Johan & Ditillo, Angelo & Dossi, Andrea & Gosselin, Maurice & Hoozée, Sophie & Israelsen, Poul & Janschek, Ott, 2017. "The impact of society on management control systems," Scandinavian Journal of Management, Elsevier, vol. 33(4), pages 253-266.
    18. Zbysław Dobrowolski & Grzegorz Drozdowski & Mirela Panait & Arkadiusz Babczuk, 2022. "Can the Economic Value Added Be Used as the Universal Financial Metric?," Sustainability, MDPI, vol. 14(5), pages 1-14, March.
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