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Keywords: Policies and procedures
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Journal Articles
Journal of Applied Accounting Research (2020) 21 (3): 397–413.
Published: 11 June 2020
... into the understanding of behavioral/individual factors that can influence the application of other control policies and procedures. Originality/value The study defines and measures the “adherence” construct in a control context. Sylvie Héroux can be contacted at: heroux.sylvie@uqam.ca Results indicate...
