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Persistent link: https://www.econbiz.de/10010379479
In this article, I suggest that doing nothing and being bored can be invaluable to the creative process. In our present networked society, introspection and reflection have become lost arts. Instead, we are at risk of becoming victims of informational overload. The balance between activity and...
Persistent link: https://www.econbiz.de/10014145944
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By means of four experimental studies, this dissertation analyses fraud, ignorance, and lying from a behavioral …
Persistent link: https://www.econbiz.de/10010406104
We conduct a comprehensive study on the associations between debt covenant violations (“violations”) and auditor actions for financially distressed and non-distressed firms. Our study is motivated by a lack of research on the consequences of violations resulting from auditors' actions. We...
Persistent link: https://www.econbiz.de/10013015866
dispositional factors interact to encourage proactiveauditing behaviors. Using an experiment, we find that auditors are more …
Persistent link: https://www.econbiz.de/10013216481
Audit subordinates typically work with multiple supervisors who are likely to vary in their level of coaching quality (CQ). While prior research suggests a low CQ supervisor could negatively affect a subordinate's work attitudes, theory indicates that the presence of other positive coaching...
Persistent link: https://www.econbiz.de/10012847873
This paper reviews research that examines professional skepticism (hereafter, PS) in auditing. Consistent with much research and with recent regulatory concerns, the paper defines PS as ‘‘indicated by auditor judgments and decisions that reflect a heightened assessment of the risk that an...
Persistent link: https://www.econbiz.de/10014187418
telling a lie or misrepresenting information. In this paper I use a cheap-talk sender-receiver experiment to show that telling … where teams make decisions. -- deception ; expectations ; team decision making ; individual decision making ; experiment …
Persistent link: https://www.econbiz.de/10009731801
behavior and whether they search for or avoid these trade-offs. Overall, participants in the experiment exhibit very little …
Persistent link: https://www.econbiz.de/10014340919