In response to a variety of challenges, accounting firms are reorganizing and re-engineering their core audit services to capitalize on technology advances and to deliver more value-added services to their clients. Critics, however, have voiced concern that the changes underway undermine...

The role of followers in financial statement fraud has not been widely examined, even though these frauds typically involve collusion between followers and destructive leaders. In a study with 140 MBA students in the role of followers, we examined whether two follower personality traits were...