One important purpose of audit review is to provide feedback and on-the-job training (Libby and Luft 1993), but we know very little about the effectiveness of review as a feedback mechanism. Firms have recently been moving to including discussion of performance and audit findings as part of the...

Change is never a stepwise or easily prescribed process. Rather, it is messy and complicated, and its outcomes are easily swayed by a host of factors. In this context, leaders need to develop and utilize realistic frameworks for organizational change. They need to implement a holistic change...