Purpose: Deception detection is instrumental in business management but professionals differ widely in terms of deception detection performance. The purpose of this paper is to examine the genetic basis of deception detection performance using the classic twin study design and address the...

Purpose – To summarize the findings of empirical studies the authors have conducted regarding budgetary procedures fairness and to discuss key implications of these findings. Design/methodology/approach – Summary and synthesis of the authors' empirical research. Findings – Identifies...

The motive to manage impressions has been broken down into protective and acquisitive orientations. A protective orientation exists when an individual is concerned primarily with encountering disapproval, rather than approval, from the relevant audience. An acquisitive orientation exists when an...

This study examines whether an audit evaluation of contextually similar evidence pertaining to a second client affects memory-induced perceptions of the initially evaluated client. Prior research suggests that the experienced auditors' use of task-specific knowledge to process contextually...

Large organizations typically mandate that managers attend budget meetings and exchange budget reports with their immediate supervisor and budget staff. We explored whether such organization-mandated budgetary involvement is related to managers’ budgetary communication with their supervisor in...

Budget decision-makers are forced at times to assign budgets that deviate substantially from budget participants’ requests. In these instances, budget participants likely interpret their budgetary involvement as lacking influence and perhaps as pseudo-participative. This experimental study...