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Publication date: 24 August 2011

Anne Norris, Deborah Saber, David Morrison, Daven Morrison and Greg Trompeter

The purpose of this study is to identify a psychological profile for public accounting firm partners who are likely to place the partnership and client shareholder at…

Abstract

The purpose of this study is to identify a psychological profile for public accounting firm partners who are likely to place the partnership and client shareholder at risk. Proprietary data from an executive counseling firm provided a unique opportunity to compare two groups of partners: those identified by their senior partners as placing the firm at risk (n=31) and those not so identified (n=64). The groups were compared using psychological measures, lifestyle measures, personal measures, and work history variables. Results found no significant measurable difference between the audit partners who were identified as posing a risk and those not so identified. This suggests that specific factors cannot lead a partner to engage in risky behaviors, but rather several, in combination, may be necessary. Implications for research include learning more about concepts such as resistance to temptation, motivation, and rationalization. Implications for practice are to focus on structuring business practices to provide early warning signs and minimize opportunities to engage in risky behavior. Continued and increased diligence in the client screening and client continuation and review process remain essential for best practices.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-086-5

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Book part
Publication date: 24 August 2011

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-086-5

To view the access options for this content please click here
Book part
Publication date: 15 July 2009

Zenglo Chen

Organizational leadership in global corporations has always been a challenging task for several decades. It has become even more stressful and difficult in recent years…

Abstract

Organizational leadership in global corporations has always been a challenging task for several decades. It has become even more stressful and difficult in recent years. Global economy hallmarked by open trade, friendly tariff practice, and relatively easier flow of capital, intellectual property, and low-cost labor brought tremendous benefit to consumers while intensified global competition among global companies. Since 1985, there has been a sharp increase in the number of companies that Standard & Poor calls high risk. The forecast for most companies is continued chaos with a chance of disaster. The most common advice you heard over the years has been “to get comfortable with it.”

Details

Advances in Global Leadership
Type: Book
ISBN: 978-1-84855-256-2

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