Maas, V. and van Rinsum, M. (2013). How control system design influences performance misreporting Journal of Accounting Research, 51(5):1159--1186.
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Skaife, H., Veenman, D. and Wangerin, D. (2013). Internal Control Over Financial Reporting and Managerial Rent Extraction: Evidence from the Profitability of Insider Trading Journal of Accounting and Economics, 55(1):91--110. -
Eiling, E. (2013). Industry-Specific Human Capital, Idiosyncratic Risk and the Cross-Section of Expected Stock Returns The Journal of Finance, 68(1):43--84.