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.
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.
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.
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?
How do you organize the independence of the internal audit function? There’s more than one way — each with its own advantages and drawbacks.
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.
How do auditors judge findings involving internal control breaches — and does it matter whether they are internal or external auditors?
That narcissism affects earnings management is nothing new. But there are other personality traits that also play a role…
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.
The range of professional perceptions around accounting choices is fascinating — and sometimes, doing nothing can be a deliberate choice.