This study develops and empirically tests a model in order to study the dysfunctional behaviors of senior auditors in the French context. The related literature is then reviewed in the first section. The next section identifies the factors influencing the dysfunctional behaviors. The variables...

In the context of a rapid and massive extension of salaried apprenticeships, an increasing number of organizations are confronted with issues regarding the support and retention of employees that simultaneously carry out their apprenticeships while completing academic programs. Faced with these...

E-leadership has emerged in virtual team literature as an important determinant of relationship building. However, the way e-leaders develop high quality relationship between virtual team members is little understood. The purpose of this paper is to identify the key roles that enable virtual...

Using a sample of firms from France, where the law requires use of two auditors, we examine the effect of auditor pair composition on overall measures of unconditional and conditional conservatism, as well as on a specific measure of conditional conservatism, i.e., impairment loss. We use game...