The objective of our paper is to obtain a better understanding of how auditors anticipate the potential for PCAOB inspection, experience the inspection, cope with the consequences of the inspection, and understand the PCAOB's influence within the context of professionalism. We use a qualitative...

Corporate social responsibility (CSR) is an expanding area of activity for managers and academics. Increases in consumer demand for fair trade goods and growth in assets under professional management and invested with a social responsibility focus are driving demands for information not provided...

Corporate social responsibility (CSR) is an expanding area of activity for managers and academics. Increases in consumer demand for fair trade goods and growth in assets under professional management and invested with a social responsibility focus are driving demands for information not provided...

Based on evidence from press articles covering 39 corporate fraud cases that went public during the period 1992-2005, the objective of this paper is to examine the role of managers' behavior in the commitment of the fraud. This study integrates the fraud triangle (FT) and the theory of planned...

The classic agency model provides the basis for a large number of organizational contracts in the contemporary business environment. However, contracting provisions based on this model may induce undesirable behavior and shifts in employee value systems. Therefore, we expand upon the agency...