Understanding the Relations Between Internal Controls, Trust, and Cooperation Within an Organization

12 Pages Posted: 12 Feb 2019

See all articles by Nicole L. Cade

Nicole L. Cade

University of Pittsburgh - Accounting Group

Sarah E. McVay

University of Washington

Date Written: September 26, 2018

Abstract

Coletti, Sedatole, and Towry (2005) provide seminal evidence that controls can increase trust and cooperation. Garrett, Livingston, and Tayler (2018) replicate and extend Coletti et al. (2005), providing evidence that the results extend to different tasks and to individuals in non-interactive settings. We discuss the contribution of Garrett et al. (2018) against the backdrop of the current state of the literature on internal controls, trust, and cooperation, and provide a number of possible extensions researchers might pursue to learn more about the boundaries of controls.

Keywords: Internal Controls, Trust, Reciprocity

Suggested Citation

Cade, Nicole L. and McVay, Sarah E., Understanding the Relations Between Internal Controls, Trust, and Cooperation Within an Organization (September 26, 2018). Contemporary Accounting Research, Forthcoming, Available at SSRN: https://ssrn.com/abstract=3327520 or http://dx.doi.org/10.2139/ssrn.3327520

Nicole L. Cade (Contact Author)

University of Pittsburgh - Accounting Group ( email )

United States

Sarah E. McVay

University of Washington ( email )

224 Mackenzie Hall, Box 353200
Seattle, WA 98195-3200
United States

HOME PAGE: http://https://foster.uw.edu/faculty-research/directory/sarah-mcvay/

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
212
Abstract Views
1,395
Rank
260,474
PlumX Metrics