Audit teams are responsible for the discovery of the true financial state of a business. The ramifications of the quality of these efforts ripple throughout our economy. Requirements of Section 203 of the Sarbanes-Oxley Act of 2002 (SOX)--which mandates rotation of the audit team member who...

Purpose – This paper aims to propose and test an exploratory model, illustrating performance differences based on underlying role identities and attributions of salespeople in business markets. Design/methodology/approach – The sample consists of 60 salespeople from a Fortune 100 high...