Margaret H. Christ

University of Georgia - Terry College of Business

Assistant Professor

Athens, GA 30602-6254

United States

  • University of Georgia - Terry College of Business

    • Email
    • Tel: 706-542-3602
SCHOLARLY PAPERS

22

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Top 6,880

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218

Scholarly Papers (22)

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1.

The Data Analytics Journey: Interactions among Auditors, Managers, Regulation, and Technology

Downloads 2,396 (12,564)
Citation 30

The Data Analytics Journey: Interactions among Auditors, Managers, Regulation, and Technology

Number of pages: 53 Posted: 03 Aug 2018 Last Revised: 03 Apr 2020
Ashley A. Austin, Tina Carpenter, Margaret H. Christ and Christy Nielson
University of Richmond, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and University of Mississippi
Downloads 2,396 (12,326)
Citation 30

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Accounting; Audit Quality; Financial Reporting Quality; Data Analytics; Fraud; Audit Fees

The Data Analytics Journey: Interactions among Auditors, Managers, Regulation, and Technology

Contemporary Accounting Research, Forthcoming
Posted: 19 Apr 2021
Ashley A. Austin, Tina Carpenter, Margaret H. Christ and Christy Nielson
University of Richmond, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and University of Mississippi

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accounting, audit fees, audit quality, data analytics, financial reporting quality, regulation

2.

Prepare for Takeoff: Improving Asset Measurement and Audit Quality with Drone-Enabled Inventory Audit Procedures

Review of Accounting Studies
Number of pages: 38 Posted: 07 Mar 2019 Last Revised: 26 Jun 2020
Margaret H. Christ, Scott A. Emett, Scott L. Summers and David A. Wood
University of Georgia - Terry College of Business, Arizona State University (ASU) - School of Accountancy, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 1,676 (22,153)
Citation 29

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Drones, Automated Software, Inventory Counting, Inventory, Design Science

3.

The Effects of Preventive and Detective Controls on Employee Performance and Motivation

Contemporary Accounting Research, Forthcoming
Number of pages: 39 Posted: 17 Oct 2009 Last Revised: 08 Apr 2011
Margaret H. Christ, Scott A. Emett, Scott L. Summers and David A. Wood
University of Georgia - Terry College of Business, Arizona State University (ASU) - School of Accountancy, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 1,423 (28,299)
Citation 20

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Internal Controls, Preventive Controls, Detective Controls, and Intrinsic Motivation

4.

The Use of Management Controls to Mitigate Risk in Strategic Alliances: Field and Survey Evidence

Journal of Management Accounting Research, Vol. 26, No. 1, 2013
Number of pages: 43 Posted: 19 Nov 2009 Last Revised: 03 Aug 2015
Shannon W. Anderson, Margaret H. Christ, Henri C. Dekker and Karen Sedatole
University of California, Davis - Graduate School of Management, University of Georgia - Terry College of Business, VU University Amsterdam and Goizueta Business School
Downloads 1,389 (29,339)
Citation 12

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Strategic alliances, risk management, field research, survey research

5.

Rotational Internal Audit Programs and Financial Reporting Quality: Do Compensating Controls Help?

Number of pages: 67 Posted: 21 Oct 2011 Last Revised: 02 Apr 2015
Margaret H. Christ, Adi Masli, Nathan Y. Sharp and David A. Wood
University of Georgia - Terry College of Business, University of Arkansas - Sam M. Walton College of Business, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 1,184 (37,001)
Citation 20

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internal audit function; accounting risk; management training ground; rotational staffing models; audit committee; financial reporting quality; compensating controls

6.

New Frontiers for Internal Audit Research

Number of pages: 42 Posted: 01 Jul 2020
Margaret H. Christ, Marc Eulerich, Ronja Krane and David A. Wood
University of Georgia - Terry College of Business, University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen and Brigham Young University - School of Accountancy
Downloads 1,066 (43,126)
Citation 19

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Internal Audit, Innovation, Innovative Practices, Research opportunities

7.

Compensation or Feedback: Motivating Performance in Multidimensional Tasks

Number of pages: 51 Posted: 16 Aug 2011 Last Revised: 07 Aug 2015
Margaret H. Christ, Scott A. Emett, William B. Tayler and David A. Wood
University of Georgia - Terry College of Business, Arizona State University (ASU) - School of Accountancy, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 889 (55,489)
Citation 10

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Internal Control, Incentives, Compensation, Multidimensional Tasks

8.

Outsourcing the Information System: Determinants, Risks, and Implications for Management Control Systems

Journal of Management Accounting Research, Forthcoming
Number of pages: 74 Posted: 13 Jul 2014 Last Revised: 14 Jul 2014
Margaret H. Christ, Natalia M. Mintchik, Long Chen and James Lloyd Bierstaker
University of Georgia - Terry College of Business, University of Cincinnati - Department of Accounting, George Mason University - Department of Accounting and Villanova University - School of Business
Downloads 845 (59,492)

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Outsourcing, Business Process Outsourcing, service organizations, performance risk, relational risk, management control systems

9.

Say-on-Pay and the Differential Effects of Voluntary Versus Mandatory Regimes on Investor Perceptions and Behavior

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 42 Posted: 18 Aug 2010 Last Revised: 05 May 2012
Kendall Bowlin, Margaret H. Christ and Jeremy B. Griffin
University of Mississippi - Patterson School of Accountancy, University of Georgia - Terry College of Business and University of Notre Dame - Mendoza College of Business
Downloads 479 (122,473)
Citation 7

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say-on-pay, executive compensation, corporate governance, control systems

10.

Obtaining Assurance for Financial Statement Audits and Control Audits when Aspects of the Financial Reporting Process are Outsourced

Auditing: A Journal of Practice & Theory, Vol. 32, No. Supplement 1, 2013
Number of pages: 71 Posted: 01 Apr 2012 Last Revised: 12 Jul 2014
James Lloyd Bierstaker, Long Chen, Margaret H. Christ, Matthew Ege and Natalia M. Mintchik
Villanova University - School of Business, George Mason University - Department of Accounting, University of Georgia - Terry College of Business, Texas A&M University - Department of Accounting and University of Cincinnati - Department of Accounting
Downloads 442 (134,885)
Citation 3

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Outsourcing, SAS 70/SSAE 16/ SOC report, service organizations, audit quality

11.

Empowering Auditors to Pursue Fraud During Evidence Evaluation

Number of pages: 30 Posted: 05 Oct 2018 Last Revised: 05 Mar 2024
Ashley A. Austin, Tina Carpenter, Margaret H. Christ and Christy Nielson
University of Richmond, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and University of Mississippi
Downloads 306 (202,786)
Citation 3

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audit quality; budget pressure; empowerment; fraud; professional skepticism; time constraints.

12.

Sticks and Carrots: The Effect of Contract Frame on Effort in Incomplete Contracts

Accounting Review, 2012, Vol. 87, No. 6
Number of pages: 42 Posted: 20 Jun 2012 Last Revised: 21 Jun 2012
Margaret H. Christ, Karen Sedatole and Kristy L. Towry
University of Georgia - Terry College of Business, Goizueta Business School and Emory University
Downloads 301 (206,453)
Citation 32

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framing, incomplete contracts, control systems, trust, formal control, informal control, bonus, penalty

13.

Integrated Information Systems, Risk Sharing and Alliance Risk

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 48 Posted: 16 Aug 2011 Last Revised: 20 Jul 2014
Margaret H. Christ and Andreas I. Nicolaou
University of Georgia - Terry College of Business and Bowling Green State University - Accounting & Management Information Systems
Downloads 298 (208,657)

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14.

An Experimental Investigation of the Interactions Among Intentions, Reciprocity and Control

Journal of Management Accounting Research, Forthcoming
Number of pages: 50 Posted: 03 Aug 2012 Last Revised: 26 Feb 2013
Margaret H. Christ
University of Georgia - Terry College of Business
Downloads 280 (222,557)
Citation 27

Abstract:

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control systems, formal control, intentions, reciprocity, trust

15.

Thinking Outside of the Box: Engaging Auditors’ Innovation Mindset to Improve Auditors’ Fraud Procedures

Number of pages: 43 Posted: 02 Jan 2023 Last Revised: 03 Apr 2024
Sara Bibler, Tina Carpenter, Margaret H. Christ and Anna Gold
VU University Amsterdam - Department of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and Vrije Universiteit Amsterdam
Downloads 259 (240,701)
Citation 1

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innovation mindset; fraud detection; auditor judgment; goals; creativity; cognitive flexibility

16.

The Interactive Effects of Perceived Environmental Uncertainty and Control System Type on Managers’ Willingness to Recommend Strategic Change

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 33 Posted: 17 Aug 2016
Margaret H. Christ, Anna Cianci and Stuart Napshin
University of Georgia - Terry College of Business, Wake Forest University and Kennesaw State Unirversity
Downloads 254 (245,538)

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control systems, diagnostic system, interactive system, perceived environmental uncertainty, strategic change

17.

Do Extant Management Control Frameworks Fit the Alliance Setting? A Descriptive Analysis

Anderson, S.W., Christ, M., Dekker, H.C. & Sedatole, K.L. (2015). Do extant management control frameworks fit the alliance setting? A descriptive analysis. Industrial Marketing Management, 46(April), 36-53.
Number of pages: 44 Posted: 04 Sep 2013 Last Revised: 03 Aug 2015
Shannon W. Anderson, Margaret H. Christ, Henri C. Dekker and Karen Sedatole
University of California, Davis - Graduate School of Management, University of Georgia - Terry College of Business, VU University Amsterdam and Goizueta Business School
Downloads 229 (271,774)
Citation 4

Abstract:

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strategic alliances, risk, management controls

18.

Internal Auditors’ Role in Organizational Innovation: A Social Network Perspective

Number of pages: 45 Posted: 15 Oct 2022
Margaret H. Christ, Anna Katharina Eulerich, Marc Eulerich and David A. Wood
University of Georgia - Terry College of Business, University of Duisburg-Essen, University of Duisburg-Essen, Mercator School of Management and Brigham Young University - School of Accountancy
Downloads 203 (304,607)

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Internal Audit, Emerging Technology, Innovation, Relational Embeddedness, Social Network Theory

19.

Stay In Your Own Lane: Navigating the Challenges of Upward Knowledge Sharing in Hierarchical Audit Teams

Number of pages: 50 Posted: 05 Jun 2023
Tina Carpenter, Margaret H. Christ and Miranda Hugie
University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and The University of Georgia
Downloads 182 (336,650)
Citation 1

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audit teams, knowledge sharing, apprenticeship, apprenticeship norms, hierarchy, interviews

20.

Survey Evidence on the Determinants and Consequences of Artificial Intelligence Use in Sell-Side Equity Research

Number of pages: 59 Posted: 18 Jan 2025
Margaret H. Christ, MJ Kim and Michael A. Yip
University of Georgia - Terry College of Business, University of Wisconsin-Madison - Department of Accounting and Information Systems and University of Georgia
Downloads 21 (1,041,308)

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analysts, artificial intelligence, data analytics, machine learning, organizational design

21.

Internal Auditing

Anderson, Urton L. and Christ, Margaret H., Internal Auditing (March 19, 2013, Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens
Posted: 14 Apr 2014
Urton Anderson and Margaret H. Christ
University of Kentucky - Von Allmen School of Accountancy and University of Georgia - Terry College of Business

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22.

Sticks and Carrots: The Effect of Contract Frame on Effort in Incomplete Contracts

Accounting Review, Vol. 87, No. 6, 2012
Posted: 29 Jul 2009 Last Revised: 03 Sep 2013
Margaret H. Christ, Karen Sedatole and Kristy L. Towry
University of Georgia - Terry College of Business, Goizueta Business School and Emory University

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bonus, control systems, formal control, framing, incomplete contracts, informal control, penalty, trust