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Reporting

Perfectionist meets results-driven manager: perfect match or red flag?

November 25, 2025 by admin

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.

Categories General, Reporting

It’s not always black and white: the influence of personality

October 31, 2025September 30, 2025 by admin

That narcissism affects earnings management is nothing new. But there are other personality traits that also play a role…

Categories General, Reporting

Tone at the top and the slippery slope

October 31, 2025September 30, 2025 by admin

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.

Categories General, Reporting

Earnings management: the gray area

October 31, 2025September 30, 2025 by admin

The range of professional perceptions around accounting choices is fascinating — and sometimes, doing nothing can be a deliberate choice.

Categories General, Reporting

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