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Original Articles

How Audits Moderate the Effects of Incentives and Peer Behavior on Misreporting

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Pages 183-204 | Received 02 Aug 2012, Accepted 31 Mar 2015, Published online: 19 Jun 2015

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (3)

Corinna Ewelt-Knauer, Anja Schwering & Sandra Winkelmann. (2021) Probabilistic Audits and Misreporting – the Influence of Audit Process Design on Employee Behavior. European Accounting Review 30:5, pages 989-1012.
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Corinna Ewelt-Knauer, Thorsten Knauer & David Sharp. (2020) The Effect of Relative Performance Information, Peers’ Rule-breaking, and Controls on Employees’ own Rule-breaking. European Accounting Review 29:5, pages 927-948.
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Articles from other publishers (22)

Karen J. De Meyst, Eddy Cardinaels & Alexandra Van den Abbeele. (2023) CSR disclosures in buyer-seller markets: The impact of assurance of CSR disclosures and incentives for CSR investments. Accounting, Organizations and Society, pages 101498.
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Muhammad Irdam Ferdiansah, Vincent K. Chong, Isabel Z. Wang & David R. Woodliff. (2022) The Effect of Ethical Commitment Reminder and Reciprocity in the Workplace on Misreporting. Journal of Business Ethics 186:2, pages 325-345.
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Murat Ocak, Bekir Emre Kurtulmuş & Emrah Arıoğlu. (2023) Do Individual Auditors from More Religious Hometowns Enhance Audit Quality? Evidence from an Islamic Country. Journal of Business Ethics.
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Chaoping Li & Andrea Drake. 2023. Advances in Management Accounting. Advances in Management Accounting 177 201 .
Martin Altenburger. (2023) The Hidden Effect of Historical Information on Managerial Honesty in Participative Budgeting. SSRN Electronic Journal.
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Sabra Khajehnejad & Stefan Linder. (2022) Why the type of information observable to peers matters: Peer monitoring and performance measure manipulation. Management Accounting Research 57, pages 100815.
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Yongjun Tang, Jun Zhu, Wenchao Ma & Mengxue Zhao. (2022) A Study on the Impact of Institutional Pressure on Carbon Information Disclosure: The Mediating Effect of Enterprise Peer Influence. International Journal of Environmental Research and Public Health 19:7, pages 4174.
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Huaxiang Yin. (2021) Can Employees Exercise Control Over Managers? The Role of the Employees' Knowledge of Manager Behavior and Manager Discretion. The Accounting Review 96:5, pages 365-388.
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Christoph Endenich, Andreas Hoffjan, Anne Krutoff & Rouven Trapp. (2020) The internationalisation of management accounting research in the German-speaking countries – a longitudinal study. Journal of Accounting & Organizational Change 17:4, pages 519-554.
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Ian James Kidd, Jennifer Chubb & Joshua Forstenzer. (2021) Epistemic corruption and the research impact agenda. Theory and Research in Education 19:2, pages 148-167.
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Philmore Alleyne, Roszaini Haniffa & Mohammad Hudaib. (2019) Does group cohesion moderate auditors’ whistleblowing intentions?. Journal of International Accounting, Auditing and Taxation 34, pages 69-90.
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Markus Brunner & Andreas Ostermaier. (2017) Peer Influence on Managerial Honesty: The Role of Transparency and Expectations. Journal of Business Ethics 154:1, pages 127-145.
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Christian Daumoser, Bernhard Hirsch & Matthias Sohn. (2018) Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature. Journal of Management Control 29:2, pages 115-159.
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Anja Schwering. (2017) The influence of peer honesty and anonymity on managerial reporting. Journal of Business Economics 87:9, pages 1151-1172.
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Kyota Eguchi. (2017) GUILTY CONSCIENCE AND INCENTIVES WITH PERFORMANCE ASSESSMENT ERRORS. Economic Inquiry 55:1, pages 434-450.
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Xin Geng, Arron Fleming & Alyssa Ong. (2022) The Interaction of Peer Influence and Affect on Budgetary Slack. SSRN Electronic Journal.
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Jeremy B. Lill, Michael Majerczyk & Ke Xu. (2021) Exploring Contagion in Budgetary Misreporting. SSRN Electronic Journal.
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Oliver Marnet, Elisabetta Barone & David Gwilliam. (2018) Joint Audit – A Means to Reduce Bias and Enhance Scepticism in Financial Statement Audits?. SSRN Electronic Journal.
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Corinna Ewelt-Knauer, Thorsten Knauer & David J. Sharp. (2015) The Effect of Relative Performance Information and Other Employee Behavior on Noncompliance. SSRN Electronic Journal.
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Karen De Meyst, Eddy Cardinaels & Alexandra G. H. L. Van den Abbeele. (2017) CSR in BuyerrSeller Markets: The Impact of Assurance of Sustainability Reports and Incentives for CSR Investments. SSRN Electronic Journal.
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Rajna Gibson, Carmen Tanner & Alexander F. Wagner. (2015) The Choice of Honesty: An Experiment Regarding Heterogeneous Responses to Situational Social Norms. SSRN Electronic Journal.
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Eddy Cardinaels. (2010) Reference Points and Budget Requests: Can Controls Destroy Honesty in Managerial Reporting?. SSRN Electronic Journal.
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