built into the work setting ,research cloud help firms understand why these "natural controls" are effective. This is particularly pertinent if an Organization is considering removing or changing some of these controls. Another reason for continued study is the prospect of an externally imposed change that has potential to decrease the quality of JDM . A typical proposed change of interest to accountantial is a financial reporting standard or another type of regulation. Acfinal reason for continued study is that the task may be important for other purposes. For example, one reason a great deal of research has been conducted on the properties of analysis' earnings forecasts is to better understand their advantages and limitations when used as earnings expectations in non- JDM studies.