At the end of each period, organizations report their revenue, net income, and other financial information. At first glance, those numbers seem clear and straightforward — but how objective are they really?
Below you’ll find several interesting studies on the underlying reporting choices that shape this so-called “objective” information.
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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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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.
