Prior research has documented the continued existence of an expectation gap, defined as the divergence between the public's and the profession's conceptions of auditor's duties, despite the auditing profession's attempt to adopt standards and practices to close this gap. In this paper, we...

3.4. Financial Strain Perpetuated by a Criminogenic Culture: H44. Methodology; 4.1. Research Design; 4.2. Fraud and Control Banks; 4.3. Data Collection; 4.4. Independent Variables; 4.4.1. Financial Strain; 4.4.2. Size and Growth; 4.4.3. Organizational Complexity; 4.4.4. Criminogenic Culture;...

This study examines experimentally how dishonest behavior in the form of misreporting others' performance depends on the nature of provided incentives. We conduct a 'lab in the field' experiment with internal auditors during two large conferences in Germany and evaluate their performance and...