Purpose – The purpose of this study is to examine the mediating effect of effort on the relationship between both accountability pressure and self-efficacy, and auditors' performance. Design/methodology/approach – The paper uses a between-subjects experimental research design with...

Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on those found culpable of earnings management can be severe. However, less is known about how colleagues within internal labor markets respond when they believe fellow managers have managed earnings....