In this study we examine how corporate social responsibility (CSR) impacts earnings management in the setting of B corporation certification, a rigorous and costly third-party CSR certification. Using a sample of professionals employed at B corporations and non-B corporations, we utilize a...

Whistleblowing plays a critical role in detecting fraud in organizations. In this study, we examine the effect of value congruence on employees’ intentions to report fraudulent acts at social mission organizations (SMOs). We deploy a vignette research design to investigate the whistleblowing...

We examine how the adoption and use of Robotic Process Automation (RPA) is affecting the work experience of employees in Big 4 accounting firms. Specifically, we compare how firm leaders and lower-level employees perceive RPA. To do so, we analyze interviews of 14 RPA leaders and survey 139...