Matches in SemOpenAlex for { <https://semopenalex.org/work/W3136321755> ?p ?o ?g. }
- W3136321755 endingPage "97" @default.
- W3136321755 startingPage "75" @default.
- W3136321755 abstract "ABSTRACT Auditors often face situations in which acting on their professional obligations comes with potential personal costs. Drawing upon the Theory of Reputation in Organizations, we predict that perceived costs associated with these actions are lower for auditors with positive reputations, which, in turn, influences their actions. In our first experiment, participants perceive that auditors with negative reputations face a more constrained choice set when anticipating a budget overage. Further, participants perceive that those with positive reputations are more likely to proactively report the overage and less likely to underreport hours worked, a result mediated by the anticipated impact on evaluations for “speaking up.” In a second experiment, we manipulate reputation in a live simulation and demonstrate a causal link between reputation and auditors' skeptical action. Taken together, our experiments provide evidence that an auditor's perceived reputation influences their choice to engage in audit quality enhancing behaviors." @default.
- W3136321755 created "2021-03-29" @default.
- W3136321755 creator A5009362919 @default.
- W3136321755 creator A5049795035 @default.
- W3136321755 creator A5057279825 @default.
- W3136321755 date "2021-03-11" @default.
- W3136321755 modified "2023-10-11" @default.
- W3136321755 title "The Effect of Staff Auditor Reputation on Audit Quality Enhancing Actions" @default.
- W3136321755 cites W1968226494 @default.
- W3136321755 cites W1971534408 @default.
- W3136321755 cites W1984426948 @default.
- W3136321755 cites W1984596072 @default.
- W3136321755 cites W1991859503 @default.
- W3136321755 cites W1994842929 @default.
- W3136321755 cites W1996725838 @default.
- W3136321755 cites W2003921943 @default.
- W3136321755 cites W2007734595 @default.
- W3136321755 cites W2015298379 @default.
- W3136321755 cites W2059142330 @default.
- W3136321755 cites W2069385049 @default.
- W3136321755 cites W2073567370 @default.
- W3136321755 cites W2127884779 @default.
- W3136321755 cites W2129720455 @default.
- W3136321755 cites W2135374241 @default.
- W3136321755 cites W2156442929 @default.
- W3136321755 cites W2306999803 @default.
- W3136321755 cites W2462965249 @default.
- W3136321755 cites W2534773616 @default.
- W3136321755 cites W2596053721 @default.
- W3136321755 cites W2612646958 @default.
- W3136321755 cites W3018213339 @default.
- W3136321755 cites W3122006236 @default.
- W3136321755 cites W3122406734 @default.
- W3136321755 cites W3122599445 @default.
- W3136321755 cites W3123077419 @default.
- W3136321755 cites W3124437119 @default.
- W3136321755 cites W3125159985 @default.
- W3136321755 cites W3125619197 @default.
- W3136321755 cites W3125644669 @default.
- W3136321755 cites W4249788908 @default.
- W3136321755 cites W2147463227 @default.
- W3136321755 cites W3124493396 @default.
- W3136321755 doi "https://doi.org/10.2308/tar-2019-0341" @default.
- W3136321755 hasPublicationYear "2021" @default.
- W3136321755 type Work @default.
- W3136321755 sameAs 3136321755 @default.
- W3136321755 citedByCount "9" @default.
- W3136321755 countsByYear W31363217552017 @default.
- W3136321755 countsByYear W31363217552022 @default.
- W3136321755 countsByYear W31363217552023 @default.
- W3136321755 crossrefType "journal-article" @default.
- W3136321755 hasAuthorship W3136321755A5009362919 @default.
- W3136321755 hasAuthorship W3136321755A5049795035 @default.
- W3136321755 hasAuthorship W3136321755A5057279825 @default.
- W3136321755 hasConcept C111472728 @default.
- W3136321755 hasConcept C121332964 @default.
- W3136321755 hasConcept C121955636 @default.
- W3136321755 hasConcept C138885662 @default.
- W3136321755 hasConcept C140181557 @default.
- W3136321755 hasConcept C144024400 @default.
- W3136321755 hasConcept C144133560 @default.
- W3136321755 hasConcept C15744967 @default.
- W3136321755 hasConcept C162853370 @default.
- W3136321755 hasConcept C177264268 @default.
- W3136321755 hasConcept C17744445 @default.
- W3136321755 hasConcept C18296254 @default.
- W3136321755 hasConcept C199360897 @default.
- W3136321755 hasConcept C199521495 @default.
- W3136321755 hasConcept C199539241 @default.
- W3136321755 hasConcept C2779304628 @default.
- W3136321755 hasConcept C2779530757 @default.
- W3136321755 hasConcept C2780791683 @default.
- W3136321755 hasConcept C36289849 @default.
- W3136321755 hasConcept C39549134 @default.
- W3136321755 hasConcept C41008148 @default.
- W3136321755 hasConcept C48798503 @default.
- W3136321755 hasConcept C62520636 @default.
- W3136321755 hasConceptScore W3136321755C111472728 @default.
- W3136321755 hasConceptScore W3136321755C121332964 @default.
- W3136321755 hasConceptScore W3136321755C121955636 @default.
- W3136321755 hasConceptScore W3136321755C138885662 @default.
- W3136321755 hasConceptScore W3136321755C140181557 @default.
- W3136321755 hasConceptScore W3136321755C144024400 @default.
- W3136321755 hasConceptScore W3136321755C144133560 @default.
- W3136321755 hasConceptScore W3136321755C15744967 @default.
- W3136321755 hasConceptScore W3136321755C162853370 @default.
- W3136321755 hasConceptScore W3136321755C177264268 @default.
- W3136321755 hasConceptScore W3136321755C17744445 @default.
- W3136321755 hasConceptScore W3136321755C18296254 @default.
- W3136321755 hasConceptScore W3136321755C199360897 @default.
- W3136321755 hasConceptScore W3136321755C199521495 @default.
- W3136321755 hasConceptScore W3136321755C199539241 @default.
- W3136321755 hasConceptScore W3136321755C2779304628 @default.
- W3136321755 hasConceptScore W3136321755C2779530757 @default.
- W3136321755 hasConceptScore W3136321755C2780791683 @default.
- W3136321755 hasConceptScore W3136321755C36289849 @default.
- W3136321755 hasConceptScore W3136321755C39549134 @default.
- W3136321755 hasConceptScore W3136321755C41008148 @default.