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A Field Experiment Examining Audit Subordinates' Knowledge and a Partner-Led Intervention in Fraud Brainstorming
Dennis, Sean A. - 2018
In a field experiment, we leverage differences in audit subordinates' job-relevant knowledge about clients, fraud … brainstorming outcomes through changes in subordinates' mental representations of fraud risk, conditional on subordinate knowledge … professional skepticism, the number of new fraud risks identified, and changes in fraud risk assessments as a result of …
Persistent link: https://www.econbiz.de/10012936421
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Doing nothing and nothing to do : the hidden value of empty time and boredom
Kets de Vries, Manfred F. R. - 2014
Persistent link: https://www.econbiz.de/10010379479
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Doing Nothing and Nothing to Do : The Hidden Value of Empty Time and Boredom
Kets de Vries, Manfred F.R - 2014
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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Are time management and cyberloafing related? : investigating employees' attitudes
Ötken, A. Begüm; Bayram, Ayhan; Beşer, Senem Göl; … - In: Global business review 24 (2023) 5, pp. 874-886
Persistent link: https://www.econbiz.de/10014432275
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On fraud, ignorance, and lying : essays in behavioral business ethics
Conrads, Julian - 2014
By means of four experimental studies, this dissertation analyses fraud, ignorance, and lying from a behavioral …
Persistent link: https://www.econbiz.de/10010406104
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Debt Covenant Violations, Firm Financial Distress, and Auditor Actions
Bhaskar, Lori Shefchik - 2015
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
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Promoting Proactive Auditing Behaviors
Peecher, Mark E.; Ricci, Michael; Zhou, Yuepin (Daniel) - 2021
dispositional factors interact to encourage proactiveauditing behaviors. Using an experiment, we find that auditors are more …
Persistent link: https://www.econbiz.de/10013216481
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Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context
Andiola, Lindsay M. - 2020
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
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A Model and Literature Review of Professional Skepticism in Auditing
Nelson, Mark W. - 2011
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
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Credence goods markets and the informational value of new media : a natural field experiment
Kerschbamer, Rudolf; Neururer, Daniel; Sutter, Matthias - 2019
' reviews on social media platforms in search for trustworthy sellers. We present a natural field experiment that examines the …
Persistent link: https://www.econbiz.de/10011980932