Over the last years, it has become increasingly important for companies to create strategic business alignment (SBA), i.e., the degree to which employees understand, support, and are able to execute the companies’ strategic initiatives. This study provides insights into the way companies can...

We examine factors affecting the auditor’s willingness to report their own or their peers’ self-discovered errors in working papers subsequent to detailed working paper review. Prior research has shown that errors in working papers are detected in the review process; however, such detection...