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Our data says that the document:

Arthur, Posch. (2020) Integrating risk into control system design: The complementarity between risk-focused results controls and risk-focused information sharing.
In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:86:y:2020:i:c:s0361368218301624.

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cites:

Hora, M. ; Klassen, R.D. Learning from others’ misfortune: Factors influencing knowledge acquisition to reduce operational risk. 2013 Journal of Operations Management. 31 52-61

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