Below are all published contributions from the three themes.
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The tension between rules and professional ideals
Rules are meant to be followed. But what if they make you feel that you can no longer perform your work as well — or as professionally — as you believe you should? How do professionals deal with that tension? This study offers a glimpse behind the scenes of how Canadian accountants working in small accounting firms navigate this dilemma.
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Perfectionist meets results-driven manager: perfect match or red flag?
A perfectionist sets the bar high to achieve optimal performance. Cheating seems completely out of character — or is it? This study explores the intriguing relationship between perfectionism, fear of failure, and context.
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Strategies of Confucian accountants: a shift in perspective
This study stands out for its fascinating research method and cultural context. The result offers not only a cultural insight but also a reflection on yourself and your own environment.
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Controllers & Sustainability
Sustainability is high on the agenda. But what role do controllers see for themselves in this? And do sustainability staff see it the same way?
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Internal auditor independence: different ways to shape it
How do you organize the independence of the internal audit function? There’s more than one way — each with its own advantages and drawbacks.
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Riskification: the mindset of internal auditors
In this study, internal auditors reflect on how they deal with findings in their audits. Discover the thought processes behind how they report their results.
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Internal control evaluation: the more distance, the better?
How do auditors judge findings involving internal control breaches — and does it matter whether they are internal or external auditors?
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It’s not always black and white: the influence of personality
That narcissism affects earnings management is nothing new. But there are other personality traits that also play a role…
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Tone at the top and the slippery slope
We already know that tone at the top plays a major role in reporting choices and internal control. But this experiment reveals some surprising nuances.
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Earnings management: the gray area
The range of professional perceptions around accounting choices is fascinating — and sometimes, doing nothing can be a deliberate choice.
