메뉴 건너뛰기




Volumn 117, Issue 1, 2013, Pages 189-208

Reporting Self-Made Errors: The Impact of Organizational Error-Management Climate and Error Type

Author keywords

Auditors; Error reporting; Error management climate; Organizational climate; Self discovered errors

Indexed keywords


EID: 84884974797     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-012-1500-6     Document Type: Article
Times cited : (69)

References (132)
  • 1
    • 17144378658 scopus 로고    scopus 로고
    • Students' and faculty members' perceptions of the importance of business ethics and accounting ethics education: Is there an expectations gap?
    • Adkins, N., & Radtke, R. R. (2004). Students' and faculty members' perceptions of the importance of business ethics and accounting ethics education: Is there an expectations gap? Journal of Business Ethics, 51(3), 279-300.
    • (2004) Journal of Business Ethics , vol.51 , Issue.3 , pp. 279-300
    • Adkins, N.1    Radtke, R.R.2
  • 2
    • 0002406136 scopus 로고
    • Auditors' perceptions of time budget pressures and premature sign-offs: A replication and extension
    • Alderman, C. W., & Deitrick, J. W. (1982). Auditors' perceptions of time budget pressures and premature sign-offs: A replication and extension. Auditing: A Journal of Practice & Theory, 1(2), 54-68.
    • (1982) Auditing: A Journal of Practice & Theory , vol.1 , Issue.2 , pp. 54-68
    • Alderman, C.W.1    Deitrick, J.W.2
  • 3
    • 0001834529 scopus 로고
    • Conservatism and auditor-client-negotiations
    • Antle, R., & Nalebuff, B. (1991). Conservatism and auditor-client-negotiations. Journal of Accounting Research, 29(Supplement), 31-54.
    • (1991) Journal of Accounting Research , vol.29 , Issue.SUPPL. , pp. 31-54
    • Antle, R.1    Nalebuff, B.2
  • 4
    • 0002635757 scopus 로고
    • Moral development and accounting education
    • Armstrong, M. B. (1987). Moral development and accounting education. Journal of Accounting Education, 5(1), 27-43.
    • (1987) Journal of Accounting Education , vol.5 , Issue.1 , pp. 27-43
    • Armstrong, M.B.1
  • 5
    • 0030121883 scopus 로고    scopus 로고
    • The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process
    • Asare, S. K., & McDaniel, L. S. (1996). The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process. The Accounting Review, 71(2), 139-159.
    • (1996) The Accounting Review , vol.71 , Issue.2 , pp. 139-159
    • Asare, S.K.1    McDaniel, L.S.2
  • 6
    • 84973818379 scopus 로고
    • Defensive behavior in organizations: A preliminary model
    • Ashforth, B. E., & Lee, R. T. (1990). Defensive behavior in organizations: A preliminary model. Human Relations, 43(7), 621-648.
    • (1990) Human Relations , vol.43 , Issue.7 , pp. 621-648
    • Ashforth, B.E.1    Lee, R.T.2
  • 7
    • 0027417026 scopus 로고
    • The recency effect: Implicit learning with explicit retrieval?
    • Baddeley, A., & Hitch, G. (1993). The recency effect: Implicit learning with explicit retrieval? Memory and Cognition, 21(2), 146-155.
    • (1993) Memory and Cognition , vol.21 , Issue.2 , pp. 146-155
    • Baddeley, A.1    Hitch, G.2
  • 8
    • 0013456116 scopus 로고    scopus 로고
    • An investigation of the effects of specialization in audit workpaper review
    • Bamber, E. M., & Ramsay, R. J. (1997). An investigation of the effects of specialization in audit workpaper review. Contemporary Accounting Research, 14(3), 501-513.
    • (1997) Contemporary Accounting Research , vol.14 , Issue.3 , pp. 501-513
    • Bamber, E.M.1    Ramsay, R.J.2
  • 9
    • 0040567028 scopus 로고    scopus 로고
    • The effects of specialization in audit workpaper review on review efficiency and reviewers' confidence
    • Bamber, E. M., & Ramsay, R. J. (2000). The effects of specialization in audit workpaper review on review efficiency and reviewers' confidence. Auditing: A Journal of Practice & Theory, 19(2), 147-157.
    • (2000) Auditing: A Journal of Practice & Theory , vol.19 , Issue.2 , pp. 147-157
    • Bamber, E.M.1    Ramsay, R.J.2
  • 10
    • 4744350043 scopus 로고    scopus 로고
    • Globalization and the coordinating of work in multinational audits
    • Barrett, M., Cooper, D. J., & Jamal, K. (2005). Globalization and the coordinating of work in multinational audits. Accounting, Organizations and Society, 30(1), 1-24.
    • (2005) Accounting, Organizations and Society , vol.30 , Issue.1 , pp. 1-24
    • Barrett, M.1    Cooper, D.J.2    Jamal, K.3
  • 11
    • 0007030999 scopus 로고    scopus 로고
    • Review and synthesis of audit structure literature
    • Bowrin, A. R. (1998). Review and synthesis of audit structure literature. Journal of Accounting Literature, 17, 40-71.
    • (1998) Journal of Accounting Literature , vol.17 , pp. 40-71
    • Bowrin, A.R.1
  • 12
    • 8744282766 scopus 로고    scopus 로고
    • Electronic versus face-to-face review: The effects of alternative forms of review on auditors' performance
    • Brazel, J. F., Agoglia, C. P., & Hatfield, R. C. (2004). Electronic versus face-to-face review: The effects of alternative forms of review on auditors' performance. The Accounting Review, 79(4), 949-966.
    • (2004) The Accounting Review , vol.79 , Issue.4 , pp. 949-966
    • Brazel, J.F.1    Agoglia, C.P.2    Hatfield, R.C.3
  • 13
    • 26444606854 scopus 로고    scopus 로고
    • Ethical decision making in the public accounting profession: An extension of Ajzen's theory of planned behavior
    • Buchan, H. F. (2005). Ethical decision making in the public accounting profession: An extension of Ajzen's theory of planned behavior. Journal of Business Ethics, 61(2), 165-181.
    • (2005) Journal of Business Ethics , vol.61 , Issue.2 , pp. 165-181
    • Buchan, H.F.1
  • 15
    • 84894310092 scopus 로고    scopus 로고
    • Canadian Public Accountability Board (CPAB), Toronto, CA: CPAB. Retrieved July 11, 2011, from
    • Canadian Public Accountability Board (CPAB). (2004). Public report on initial quality inspections of the four largest accounting firms, October 6. Toronto, CA: CPAB. Retrieved July 11, 2011, from http://www. cpab-ccrc. ca/EN/content/1st_Public_Report_OCt_6_2004. pdf.
    • (2004) Public report on initial quality inspections of the four largest accounting firms, October 6
  • 16
    • 84894324115 scopus 로고    scopus 로고
    • Canadian Public Accountability Board (CPAB), Toronto, CA: CPAB. Retrieved July 11, 2011, from
    • Canadian Public Accountability Board (CPAB). (2005). Second public report on quality inspections of public accounting firms, August 18. Toronto, CA: CPAB. Retrieved July 11, 2011, from http://www. cpab-ccrc. ca/EN/content/2nd_Public_Report_Aug_18_2005_eng. pdf.
    • (2005) Second public report on quality inspections of public accounting firms, August 18
  • 17
    • 0035580535 scopus 로고    scopus 로고
    • Confronting failure: Antecedents and consequences of shared beliefs about failure in organizational work groups
    • Cannon, M. D., & Edmondson, A. C. (2001). Confronting failure: Antecedents and consequences of shared beliefs about failure in organizational work groups. Journal of Organizational Behavior, 22(2), 161-177.
    • (2001) Journal of Organizational Behavior , vol.22 , Issue.2 , pp. 161-177
    • Cannon, M.D.1    Edmondson, A.C.2
  • 18
    • 84936824321 scopus 로고
    • Matching people and organizations: Selection and socialization in public accounting firms
    • Chatman, J. A. (1991). Matching people and organizations: Selection and socialization in public accounting firms. Administrative Science Quarterly, 36(3), 459-484.
    • (1991) Administrative Science Quarterly , vol.36 , Issue.3 , pp. 459-484
    • Chatman, J.A.1
  • 19
    • 0347002431 scopus 로고    scopus 로고
    • Exploring social desirability
    • Chung, J., & Monroe, G. S. (2003). Exploring social desirability. Journal of Business Ethics, 44(4), 291-302.
    • (2003) Journal of Business Ethics , vol.44 , Issue.4 , pp. 291-302
    • Chung, J.1    Monroe, G.S.2
  • 20
    • 0001610654 scopus 로고
    • A validation and extension of a multidimensional ethics scale
    • Cohen, J. R., Pant, L. W., & Sharp, D. J. (1993). A validation and extension of a multidimensional ethics scale. Journal of Business Ethics, 12(1), 13-26.
    • (1993) Journal of Business Ethics , vol.12 , Issue.1 , pp. 13-26
    • Cohen, J.R.1    Pant, L.W.2    Sharp, D.J.3
  • 22
    • 0032220651 scopus 로고    scopus 로고
    • The calculated and the avowed: Techniques of discipline and struggles over identity in Big six public accounting firms
    • Covaleski, M. A., Dirsmith, M. W., Heian, J. B., & Samuel, S. (1998). The calculated and the avowed: Techniques of discipline and struggles over identity in Big six public accounting firms. Administrative Science Quarterly, 43(2), 293-328.
    • (1998) Administrative Science Quarterly , vol.43 , Issue.2 , pp. 293-328
    • Covaleski, M.A.1    Dirsmith, M.W.2    Heian, J.B.3    Samuel, S.4
  • 23
    • 0034332928 scopus 로고    scopus 로고
    • Forward modeling allows feedback control for fast reaching movements
    • Desmurget, M., & Grafton, S. (2000). Forward modeling allows feedback control for fast reaching movements. Trends in Cognitive Sciences, 4(11), 423-431.
    • (2000) Trends in Cognitive Sciences , vol.4 , Issue.11 , pp. 423-431
    • Desmurget, M.1    Grafton, S.2
  • 24
    • 0001609599 scopus 로고
    • Informal communications, nonformal communications and mentoring in public accounting firms
    • Dirsmith, W., & Covaleski, M. A. (1985). Informal communications, nonformal communications and mentoring in public accounting firms. Accounting, Organizations and Society, 10(2), 149-170.
    • (1985) Accounting, Organizations and Society , vol.10 , Issue.2 , pp. 149-170
    • Dirsmith, W.1    Covaleski, M.A.2
  • 25
    • 0348236488 scopus 로고    scopus 로고
    • Learning from mistakes is easier said than done: Group and organizational influences on the detection and correction of human error
    • Edmondson, A. C. (1996). Learning from mistakes is easier said than done: Group and organizational influences on the detection and correction of human error. Journal of Applied Behavioral Science, 32(1), 5-28.
    • (1996) Journal of Applied Behavioral Science , vol.32 , Issue.1 , pp. 5-28
    • Edmondson, A.C.1
  • 26
    • 0033243278 scopus 로고    scopus 로고
    • Psychological safety and learning behavior in work teams
    • Edmondson, A. C. (1999). Psychological safety and learning behavior in work teams. Administrative Science Quarterly, 44(2), 350-383.
    • (1999) Administrative Science Quarterly , vol.44 , Issue.2 , pp. 350-383
    • Edmondson, A.C.1
  • 27
    • 0034575819 scopus 로고    scopus 로고
    • Feeling "Holier Than Thou": Are self-serving assessments produced by errors in self- or social prediction?
    • Epley, N., & Dunning, D. (2000). Feeling "Holier Than Thou": Are self-serving assessments produced by errors in self- or social prediction? Journal of Personality and Social Psychology, 79(6), 861-975.
    • (2000) Journal of Personality and Social Psychology , vol.79 , Issue.6 , pp. 861-975
    • Epley, N.1    Dunning, D.2
  • 28
    • 0001163636 scopus 로고    scopus 로고
    • Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession
    • Eynon, G., Hill, N. T., & Stevens, K. T. (1997). Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession. Journal of Business Ethics, 16(12/13), 1297-1309.
    • (1997) Journal of Business Ethics , vol.16 , Issue.12-13 , pp. 1297-1309
    • Eynon, G.1    Hill, N.T.2    Stevens, K.T.3
  • 29
    • 0038400991 scopus 로고    scopus 로고
    • The effects of firm-wide and office-level industry expertise on audit pricing
    • Ferguson, A., Francis, J., & Stokes, D. (2003). The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review, 78(2), 429-448.
    • (2003) The Accounting Review , vol.78 , Issue.2 , pp. 429-448
    • Ferguson, A.1    Francis, J.2    Stokes, D.3
  • 30
    • 21144473928 scopus 로고
    • Social desirability bias and the validity of indirect questioning
    • Fisher, R. J. (1993). Social desirability bias and the validity of indirect questioning. Journal of Consumer Research, 20(2), 303-315.
    • (1993) Journal of Consumer Research , vol.20 , Issue.2 , pp. 303-315
    • Fisher, R.J.1
  • 31
    • 0040309933 scopus 로고    scopus 로고
    • Removing social desirability bias with indirect questioning: Is the cure worse than the disease?
    • Fisher, R. J., & Tellis, G. J. (1998). Removing social desirability bias with indirect questioning: Is the cure worse than the disease? Advances in Consumer Research, 15(25), 563-567.
    • (1998) Advances in Consumer Research , vol.15 , Issue.25 , pp. 563-567
    • Fisher, R.J.1    Tellis, G.J.2
  • 33
    • 33751543723 scopus 로고    scopus 로고
    • Effects of time pressure on verbal self-monitoring: An ERP study
    • Ganushchak, L. Y., & Schiller, N. O. (2006). Effects of time pressure on verbal self-monitoring: An ERP study. Brain Research, 1125(1), 104-115.
    • (2006) Brain Research , vol.1125 , Issue.1 , pp. 104-115
    • Ganushchak, L.Y.1    Schiller, N.O.2
  • 34
    • 36048930776 scopus 로고    scopus 로고
    • Motivation and semantic context affect brain error-monitoring activity: An event-related brain potentials study
    • Ganushchak, L. Y., & Schiller, N. O. (2008a). Motivation and semantic context affect brain error-monitoring activity: An event-related brain potentials study. NeuroImage, 39(1), 395-405.
    • (2008) NeuroImage , vol.39 , Issue.1 , pp. 395-405
    • Ganushchak, L.Y.1    Schiller, N.O.2
  • 35
    • 43249084757 scopus 로고    scopus 로고
    • Brain error-monitoring activity is affected by semantic relatedness: An event-related brain potentials study
    • Ganushchak, L. Y., & Schiller, N. O. (2008b). Brain error-monitoring activity is affected by semantic relatedness: An event-related brain potentials study. Journal of Cognitive Neuroscience, 20(5), 927-940.
    • (2008) Journal of Cognitive Neuroscience , vol.20 , Issue.5 , pp. 927-940
    • Ganushchak, L.Y.1    Schiller, N.O.2
  • 36
    • 21844515161 scopus 로고
    • An empirical exploration of complex accountability in public accounting
    • Gibbins, M., & Newton, J. (1994). An empirical exploration of complex accountability in public accounting. Journal of Accounting Research, 32(2), 165-186.
    • (1994) Journal of Accounting Research , vol.32 , Issue.2 , pp. 165-186
    • Gibbins, M.1    Newton, J.2
  • 37
    • 0035732881 scopus 로고    scopus 로고
    • Evidence about auditor-client management negotiation concerning client's financial reporting
    • Gibbins, M., Salterio, S., & Webb, A. (2001). Evidence about auditor-client management negotiation concerning client's financial reporting. Journal of Accounting Research, 39(3), 535-563.
    • (2001) Journal of Accounting Research , vol.39 , Issue.3 , pp. 535-563
    • Gibbins, M.1    Salterio, S.2    Webb, A.3
  • 38
    • 0013206357 scopus 로고    scopus 로고
    • Audit review: Managers' interpersonal expectations and conduct of the review
    • Gibbins, M., & Trotman, K. T. (2002). Audit review: Managers' interpersonal expectations and conduct of the review. Contemporary Accounting Research, 19(3), 411-444.
    • (2002) Contemporary Accounting Research , vol.19 , Issue.3 , pp. 411-444
    • Gibbins, M.1    Trotman, K.T.2
  • 40
    • 80655127312 scopus 로고    scopus 로고
    • Audit firms' organizational error climate and auditors' predispositions toward handling errors
    • Gronewold, U., & Donle, M. (2011). Audit firms' organizational error climate and auditors' predispositions toward handling errors. Behavioral Research in Accounting, 23(2), 69-92.
    • (2011) Behavioral Research in Accounting , vol.23 , Issue.2 , pp. 69-92
    • Gronewold, U.1    Donle, M.2
  • 41
    • 0013407033 scopus 로고    scopus 로고
    • Hierarchical differences in audit workpaper review performance
    • Harding, N., & Trotman, K. T. (1999). Hierarchical differences in audit workpaper review performance. Contemporary Accounting Research, 16(4), 671-684.
    • (1999) Contemporary Accounting Research , vol.16 , Issue.4 , pp. 671-684
    • Harding, N.1    Trotman, K.T.2
  • 42
    • 0007769247 scopus 로고    scopus 로고
    • Error monitoring in speech production: A computational test of the perceptual loop theory
    • Hartsuiker, R. J., & Kolk, H. H. J. (2001). Error monitoring in speech production: A computational test of the perceptual loop theory. Cognitive Psychology, 42(2), 113-157.
    • (2001) Cognitive Psychology , vol.42 , Issue.2 , pp. 113-157
    • Hartsuiker, R.J.1    Kolk, H.H.J.2
  • 43
    • 0041920076 scopus 로고    scopus 로고
    • The effects of audit structure and experience on auditors' decisions to isolate errors
    • Hermanson, H. M. (1997). The effects of audit structure and experience on auditors' decisions to isolate errors. Behavioral Research in Accounting, 9(Supplement), 76-93.
    • (1997) Behavioral Research in Accounting , vol.9 , Issue.SUPPL. , pp. 76-93
    • Hermanson, H.M.1
  • 44
    • 41849106139 scopus 로고    scopus 로고
    • PCAOB inspections of smaller CPA firms: Initial evidence from inspection reports
    • Hermanson, D. R., Houston, R. W., & Rice, J. C. (2007). PCAOB inspections of smaller CPA firms: Initial evidence from inspection reports. Accounting Horizons, 21(2), 137-152.
    • (2007) Accounting Horizons , vol.21 , Issue.2 , pp. 137-152
    • Hermanson, D.R.1    Houston, R.W.2    Rice, J.C.3
  • 45
    • 33750921264 scopus 로고    scopus 로고
    • An investigation of the relationship between safety climate and medication errors as well as other nurse and patient outcomes
    • Hofmann, D. A., & Mark, B. (2006). An investigation of the relationship between safety climate and medication errors as well as other nurse and patient outcomes. Personnel Psychology, 59(4), 847-869.
    • (2006) Personnel Psychology , vol.59 , Issue.4 , pp. 847-869
    • Hofmann, D.A.1    Mark, B.2
  • 48
    • 0035531887 scopus 로고    scopus 로고
    • Does congruence between audit structure and auditors' locus of control affect job performance?
    • Hyatt, T. A., & Prawitt, D. F. (2001). Does congruence between audit structure and auditors' locus of control affect job performance? The Accounting Review, 76(2), 263-274.
    • (2001) The Accounting Review , vol.76 , Issue.2 , pp. 263-274
    • Hyatt, T.A.1    Prawitt, D.F.2
  • 49
    • 84884985954 scopus 로고    scopus 로고
    • International Auditing and Assurance Standards Board (IAASB), New York: International Federation of Accountants. Retrieved February 27, 2012, from
    • International Auditing and Assurance Standards Board (IAASB). (2010a). International Standard on Auditing (ISA) 220: Quality Control for an Audit of Financial Statements. New York: International Federation of Accountants. Retrieved February 27, 2012, from http://www. ifac. org/sites/default/files/downloads/a010-2010-iaasb-handbook-isa-220. pdf.
    • (2010) International Standard on Auditing (ISA) 220: Quality Control for an Audit of Financial Statements
  • 50
    • 84884980768 scopus 로고    scopus 로고
    • International Auditing and Assurance Standards Board (IAASB), New York: International Federation of Accountants. Retrieved July 11, 2011, from
    • International Auditing and Assurance Standards Board (IAASB). (2010b). International Standard on Auditing (ISA) 230: Audit documentation. New York: International Federation of Accountants. Retrieved July 11, 2011, from http://web. ifac. org/download/a011-2010-iaasb-handbook-isa-230. pdf.
    • (2010) International Standard on Auditing (ISA) 230: Audit documentation
  • 52
    • 0000069381 scopus 로고
    • Ethical decision making by individuals in organizations: An issue-contingent model
    • Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management Review, 16(2), 366-395.
    • (1991) Academy of Management Review , vol.16 , Issue.2 , pp. 366-395
    • Jones, T.M.1
  • 53
    • 3943067899 scopus 로고    scopus 로고
    • Auditors' ethical reasoning: Insights from past research and implications for the future
    • Jones, J., Massey, D. W., & Thorne, L. (2003). Auditors' ethical reasoning: Insights from past research and implications for the future. Journal of Accounting Literature, 22, 45-103.
    • (2003) Journal of Accounting Literature , vol.22 , pp. 45-103
    • Jones, J.1    Massey, D.W.2    Thorne, L.3
  • 54
    • 0002861826 scopus 로고
    • Escalation errors and the sunk cost effect: An explanation based on reputation and information asymmetries
    • Kanodia, C., Bushman, R., & Dickhaut, J. (1989). Escalation errors and the sunk cost effect: An explanation based on reputation and information asymmetries. Journal of Accounting Research, 27(1), 59-77.
    • (1989) Journal of Accounting Research , vol.27 , Issue.1 , pp. 59-77
    • Kanodia, C.1    Bushman, R.2    Dickhaut, J.3
  • 55
    • 51849151208 scopus 로고    scopus 로고
    • Developing a measure of unethical behavior in the workplace: A stakeholder perspective
    • Kaptein, M. (2008). Developing a measure of unethical behavior in the workplace: A stakeholder perspective. Journal of Management, 34(5), 978-1008.
    • (2008) Journal of Management , vol.34 , Issue.5 , pp. 978-1008
    • Kaptein, M.1
  • 56
    • 0002480983 scopus 로고
    • The impact of time budget pressure, personality, and leadership variables on dysfunctional auditor behavior
    • Kelley, T., & Margheim, L. (1990). The impact of time budget pressure, personality, and leadership variables on dysfunctional auditor behavior. Auditing: A Journal of Practice & Theory, 9(2), 21-42.
    • (1990) Auditing: A Journal of Practice & Theory , vol.9 , Issue.2 , pp. 21-42
    • Kelley, T.1    Margheim, L.2
  • 57
    • 21344493686 scopus 로고
    • Debiasing audit judgment with accountability: A framework and experimental results
    • Kennedy, J. (1993). Debiasing audit judgment with accountability: A framework and experimental results. Journal of Accounting Research, 31(2), 231-245.
    • (1993) Journal of Accounting Research , vol.31 , Issue.2 , pp. 231-245
    • Kennedy, J.1
  • 58
    • 0030305178 scopus 로고    scopus 로고
    • Reputation formation for reliable reporting: An experimental investigation
    • King, R. R. (1996). Reputation formation for reliable reporting: An experimental investigation. The Accounting Review, 71(3), 375-396.
    • (1996) The Accounting Review , vol.71 , Issue.3 , pp. 375-396
    • King, R.R.1
  • 59
    • 23144435923 scopus 로고    scopus 로고
    • Trust and distrust in organizations: Emerging perspectives, enduring questions
    • Kramer, R. M. (1999). Trust and distrust in organizations: Emerging perspectives, enduring questions. Annual Review of Psychology, 50(1), 569-598.
    • (1999) Annual Review of Psychology , vol.50 , Issue.1 , pp. 569-598
    • Kramer, R.M.1
  • 60
    • 67049161147 scopus 로고    scopus 로고
    • Assembling fragments into a lens: A review, critique, and proposed research agenda for the organizational work climate literature
    • Kuenzi, M., & Schminke, M. (2009). Assembling fragments into a lens: A review, critique, and proposed research agenda for the organizational work climate literature. Journal of Management, 35(3), 634-717.
    • (2009) Journal of Management , vol.35 , Issue.3 , pp. 634-717
    • Kuenzi, M.1    Schminke, M.2
  • 61
    • 12044259519 scopus 로고
    • Motivational factors in decision theories: The role of self-protection
    • Larrick, R. P. (1993). Motivational factors in decision theories: The role of self-protection. Psychological Bulletin, 113(3), 440-450.
    • (1993) Psychological Bulletin , vol.113 , Issue.3 , pp. 440-450
    • Larrick, R.P.1
  • 62
    • 0020787991 scopus 로고
    • Monitoring and self-repair in speech
    • Levelt, W. J. M. (1983). Monitoring and self-repair in speech. Cognition, 14(1), 41-104.
    • (1983) Cognition , vol.14 , Issue.1 , pp. 41-104
    • Levelt, W.J.M.1
  • 64
    • 0000936743 scopus 로고
    • Defining 'Business Ethics': Like nailing jello to a wall
    • Lewis, P. V. (1985). Defining 'Business Ethics': Like nailing jello to a wall. Journal of Business Ethics, 4(5), 377-383.
    • (1985) Journal of Business Ethics , vol.4 , Issue.5 , pp. 377-383
    • Lewis, P.V.1
  • 65
    • 0033999097 scopus 로고    scopus 로고
    • Medial frontal cortex in action monitoring
    • Luu, P., Flaisch, T., & Tucker, D. M. (2000). Medial frontal cortex in action monitoring. The Journal of Neuroscience, 20(1), 464-469.
    • (2000) The Journal of Neuroscience , vol.20 , Issue.1 , pp. 464-469
    • Luu, P.1    Flaisch, T.2    Tucker, D.M.3
  • 66
    • 1542468055 scopus 로고    scopus 로고
    • Factors associated with the incidence of reduced audit quality behaviors
    • Malone, C. F., & Roberts, R. W. (1996). Factors associated with the incidence of reduced audit quality behaviors. Auditing: A Journal of Practice & Theory, 15(2), 49-64.
    • (1996) Auditing: A Journal of Practice & Theory , vol.15 , Issue.2 , pp. 49-64
    • Malone, C.F.1    Roberts, R.W.2
  • 67
    • 4043145013 scopus 로고    scopus 로고
    • Antecedents of counterproductive behavior at work: A general perspective
    • Marcus, B., & Schuler, H. (2004). Antecedents of counterproductive behavior at work: A general perspective. Journal of Applied Psychology, 89(4), 647-660.
    • (2004) Journal of Applied Psychology , vol.89 , Issue.4 , pp. 647-660
    • Marcus, B.1    Schuler, H.2
  • 68
    • 33750901479 scopus 로고    scopus 로고
    • Continuities and extensions of ethical climate theory: A meta-analytic review
    • Martin, K. D., & Cullen, J. B. (2006). Continuities and extensions of ethical climate theory: A meta-analytic review. Journal of Business Ethics, 69(2), 175-194.
    • (2006) Journal of Business Ethics , vol.69 , Issue.2 , pp. 175-194
    • Martin, K.D.1    Cullen, J.B.2
  • 69
    • 0035732222 scopus 로고    scopus 로고
    • Auditor reputation building
    • Mayhew, B. W. (2001). Auditor reputation building. Journal of Accounting Research, 39(3), 599-617.
    • (2001) Journal of Accounting Research , vol.39 , Issue.3 , pp. 599-617
    • Mayhew, B.W.1
  • 70
    • 67349238201 scopus 로고    scopus 로고
    • The impact of ethics education on reporting behavior
    • Mayhew, B. W., & Murphy, P. R. (2009). The impact of ethics education on reporting behavior. Journal of Business Ethics, 86(3), 397-416.
    • (2009) Journal of Business Ethics , vol.86 , Issue.3 , pp. 397-416
    • Mayhew, B.W.1    Murphy, P.R.2
  • 71
    • 0001763280 scopus 로고
    • The effects of time pressure and audit program structure on audit performance
    • McDaniel, L. S. (1990). The effects of time pressure and audit program structure on audit performance. Journal of Accounting Research, 28(2), 267-285.
    • (1990) Journal of Accounting Research , vol.28 , Issue.2 , pp. 267-285
    • McDaniel, L.S.1
  • 72
    • 0001112954 scopus 로고
    • Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior
    • McNair, C. J. (1991). Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior. Accounting, Organizations and Society, 16(7), 635-653.
    • (1991) Accounting, Organizations and Society , vol.16 , Issue.7 , pp. 635-653
    • McNair, C.J.1
  • 74
    • 67349229801 scopus 로고    scopus 로고
    • A word to the wise: How managers and policy-makers can encourage employees to report wrongdoing
    • Miceli, M. P., Near, J. P., & Dworkin, T. M. (2009). A word to the wise: How managers and policy-makers can encourage employees to report wrongdoing. Journal of Business Ethics, 86(3), 379-396.
    • (2009) Journal of Business Ethics , vol.86 , Issue.3 , pp. 379-396
    • Miceli, M.P.1    Near, J.P.2    Dworkin, T.M.3
  • 75
    • 27844586353 scopus 로고    scopus 로고
    • The impact of relative position and relational closeness on the reporting of unethical acts
    • Miller, D. L., & Thomas, S. (2005). The impact of relative position and relational closeness on the reporting of unethical acts. Journal of Business Ethics, 61(4), 315-328.
    • (2005) Journal of Business Ethics , vol.61 , Issue.4 , pp. 315-328
    • Miller, D.L.1    Thomas, S.2
  • 77
    • 39749091772 scopus 로고    scopus 로고
    • Self-monitoring and feedback: A new attempt to find the main cause of lexical bias in phonological speech errors
    • Nooteboom, S., & Quené, H. (2008). Self-monitoring and feedback: A new attempt to find the main cause of lexical bias in phonological speech errors. Journal of Memory and Language, 58(3), 837-861.
    • (2008) Journal of Memory and Language , vol.58 , Issue.3 , pp. 837-861
    • Nooteboom, S.1    Quené, H.2
  • 78
    • 58149402993 scopus 로고
    • Categorization of action slips
    • Norman, D. A. (1981). Categorization of action slips. Psychological Review, 88(1), 1-15.
    • (1981) Psychological Review , vol.88 , Issue.1 , pp. 1-15
    • Norman, D.A.1
  • 79
  • 80
    • 0036017574 scopus 로고    scopus 로고
    • Error detection by industry-specialized teams during sequential audit review
    • Owhoso, V. E., Messier, W. F., Jr., & Lynch, J. G., Jr. (2002). Error detection by industry-specialized teams during sequential audit review. Journal of Accounting Research, 40(3), 883-900.
    • (2002) Journal of Accounting Research , vol.40 , Issue.3 , pp. 883-900
    • Owhoso, V.E.1    Messier Jr., W.F.2    Lynch Jr., J.G.3
  • 81
    • 0000785932 scopus 로고
    • Trials of legal disputes involving independent auditors: Some empirical evidence
    • Palmrose, Z. (1991). Trials of legal disputes involving independent auditors: Some empirical evidence. Journal of Accounting Research, 29(Supplement), 149-185.
    • (1991) Journal of Accounting Research , vol.29 , Issue.SUPPL. , pp. 149-185
    • Palmrose, Z.1
  • 83
    • 1342301282 scopus 로고    scopus 로고
    • The circumstances and legal consequences of non-GAAP reporting: Evidence from restatements
    • Palmrose, Z., & Scholz, S. (2004). The circumstances and legal consequences of non-GAAP reporting: Evidence from restatements. Contemporary Accounting Research, 21(1), 139-180.
    • (2004) Contemporary Accounting Research , vol.21 , Issue.1 , pp. 139-180
    • Palmrose, Z.1    Scholz, S.2
  • 84
    • 77956593409 scopus 로고    scopus 로고
    • The effect of alternative types of review on auditors' procedures and performance
    • Payne, E. A., Ramsay, R. J., & Bamber, E. M. (2010). The effect of alternative types of review on auditors' procedures and performance. Auditing: A Journal of Practice & Theory, 29(1), 207-220.
    • (2010) Auditing: A Journal of Practice & Theory , vol.29 , Issue.1 , pp. 207-220
    • Payne, E.A.1    Ramsay, R.J.2    Bamber, E.M.3
  • 85
    • 84866858282 scopus 로고    scopus 로고
    • Auditor perceptions of prior involvement and reputation threats as antecedents of quality threatening audit behavior
    • Peytcheva, M., & Gillett, P. R. (2012). Auditor perceptions of prior involvement and reputation threats as antecedents of quality threatening audit behavior. Managerial Auditing Journal, 27(9), 796-820.
    • (2012) Managerial Auditing Journal , vol.27 , Issue.9 , pp. 796-820
    • Peytcheva, M.1    Gillett, P.R.2
  • 86
    • 77951979003 scopus 로고    scopus 로고
    • Perceived adverse consequences of quality threatening behaviour in audit firms
    • Pierce, B., & Sweeney, B. (2006). Perceived adverse consequences of quality threatening behaviour in audit firms. International Journal of Auditing, 10(1), 19-39.
    • (2006) International Journal of Auditing , vol.10 , Issue.1 , pp. 19-39
    • Pierce, B.1    Sweeney, B.2
  • 87
    • 0000170976 scopus 로고
    • Ethical reasoning and selection-socialization in accounting
    • Ponemon, L. A. (1992). Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society, 17(3-4), 239-258.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.3-4 , pp. 239-258
    • Ponemon, L.A.1
  • 88
    • 0034676650 scopus 로고    scopus 로고
    • Detection of errors during speech production: A review of speech monitoring models
    • Postma, A. (2000). Detection of errors during speech production: A review of speech monitoring models. Cognition, 77(2), 97-131.
    • (2000) Cognition , vol.77 , Issue.2 , pp. 97-131
    • Postma, A.1
  • 89
    • 84884974856 scopus 로고    scopus 로고
    • Public Company Accounting Oversight Board (PCAOB), Washington, DC: PCAOB. Retrieved July 11, 2011, from
    • Public Company Accounting Oversight Board (PCAOB). (2004a). Report on the 2003 limited inspection of Deloitte & Touche LLP, August 26. Washington, DC: PCAOB. Retrieved July 11, 2011, from http://pcaobus. org/Inspections/Reports/Documents/2003_Deloitte_and_Touche. pdf.
    • (2004) Report on the 2003 limited inspection of Deloitte & Touche LLP, August 26
  • 90
    • 84884983099 scopus 로고    scopus 로고
    • Public Company Accounting Oversight Board (PCAOB), Washington, DC: PCAOB. Retrieved July 11, 2011, from
    • Public Company Accounting Oversight Board (PCAOB). (2004b). Report on the 2003 limited inspection of Ernst & Young LLP, August 26. Washington, DC: PCAOB. Retrieved July 11, 2011, from http://pcaobus. org/Inspections/Reports/Documents/2003_Ernst_and_Young. pdf.
    • (2004) Report on the 2003 limited inspection of Ernst & Young LLP, August 26
  • 91
    • 84884974950 scopus 로고    scopus 로고
    • Public Company Accounting Oversight Board (PCAOB), Washington, DC: PCAOB. Retrieved July 11, 2011, from
    • Public Company Accounting Oversight Board (PCAOB). (2004c). Report on the 2003 limited inspection of KPMG LLP, August 26. Washington, DC: PCAOB. Retrieved July 11, 2011, from http://pcaobus. org/Inspections/Reports/Documents/2003_KPMG. pdf.
    • (2004) Report on the 2003 limited inspection of KPMG LLP, August 26
  • 92
    • 84884988347 scopus 로고    scopus 로고
    • Public Company Accounting Oversight Board (PCAOB), Washington, DC: PCAOB. Retrieved July 11, 2011, from
    • Public Company Accounting Oversight Board (PCAOB). (2004d). Report on the 2003 limited inspection of PricewaterhouseCoopers LLP, August 26. Washington, DC: PCAOB. Retrieved July 11, 2011, from http://pcaobus. org/Inspections/Reports/Documents/2003_Pricewaterhouse_Coopers. pdf.
    • (2004) Report on the 2003 limited inspection of PricewaterhouseCoopers LLP, August 26
  • 93
    • 84884982041 scopus 로고    scopus 로고
    • Public Company Accounting Oversight Board (PCAOB), Washington, DC: PCAOB. Retrieved July 11, 2011, from
    • Public Company Accounting Oversight Board (PCAOB). (2004e). Auditing Standard No. 3: Audit documentation, June 9. Washington, DC: PCAOB. Retrieved July 11, 2011, from http://pcaobus. org/Standards/Auditing/Pages/Auditing_Standard_3. aspx.
    • (2004) Auditing Standard No. 3: Audit documentation, June 9
  • 94
    • 84884982660 scopus 로고    scopus 로고
    • Public Company Accounting Oversight Board (PCAOB), Washington, DC: PCAOB. Retrieved July 11, 2011, from
    • Public Company Accounting Oversight Board (PCAOB). (2005). Report on the 2004 inspection of Ernst & Young LLP, November 17. Washington, DC: PCAOB. Retrieved July 11, 2011, from http://pcaobus. org/Inspections/Reports/Documents/2005_Ernst_and_Young. pdf.
    • (2005) Report on the 2004 inspection of Ernst & Young LLP, November 17
  • 97
    • 0040702690 scopus 로고
    • Psychological refractory delay and response-stimulus interval duration in serial, choice-response tasks
    • Rabbitt, P. (1969). Psychological refractory delay and response-stimulus interval duration in serial, choice-response tasks. Acta Psychologica, 30, 195-219.
    • (1969) Acta Psychologica , vol.30 , pp. 195-219
    • Rabbitt, P.1
  • 98
    • 0025499411 scopus 로고
    • Age, IQ and awareness, and recall of errors
    • Rabbitt, P. (1990). Age, IQ and awareness, and recall of errors. Ergonomics, 33(10/11), 1291-1305.
    • (1990) Ergonomics , vol.33 , Issue.10-11 , pp. 1291-1305
    • Rabbitt, P.1
  • 99
    • 21344475318 scopus 로고
    • Senior/manager differences in audit workpaper review performance
    • Ramsay, R. J. (1994). Senior/manager differences in audit workpaper review performance. Journal of Accounting Research, 32(1), 127-135.
    • (1994) Journal of Accounting Research , vol.32 , Issue.1 , pp. 127-135
    • Ramsay, R.J.1
  • 100
    • 0034681819 scopus 로고    scopus 로고
    • Human error: Models and management
    • Reason, J. T. (2000). Human error: Models and management. British Medical Journal, 320(7237), 768-770.
    • (2000) British Medical Journal , vol.320 , Issue.7237 , pp. 768-770
    • Reason, J.T.1
  • 101
    • 0000614555 scopus 로고    scopus 로고
    • Does size matter? The influence of large clients on office-level auditor reporting decisions
    • Reynolds, J. K., & Francis, J. (2000). Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting & Economics, 30(3), 375-400.
    • (2000) Journal of Accounting & Economics , vol.30 , Issue.3 , pp. 375-400
    • Reynolds, J.K.1    Francis, J.2
  • 102
    • 0031185231 scopus 로고    scopus 로고
    • The audit review process: A characterization from the persuasion perspective
    • Rich, J. S., Solomon, I., & Trotman, K. T. (1997). The audit review process: A characterization from the persuasion perspective. Accounting, Organizations and Society, 22(5), 481-505.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.5 , pp. 481-505
    • Rich, J.S.1    Solomon, I.2    Trotman, K.T.3
  • 103
    • 0037112196 scopus 로고    scopus 로고
    • Time course of error detection and correction in humans: Neurophysiological evidence
    • Rodríguez-Fornells, A., Kurzbuch, A. R., & Münte, T. F. (2002). Time course of error detection and correction in humans: Neurophysiological evidence. The Journal of Neuroscience, 22(22), 9990-9996.
    • (2002) The Journal of Neuroscience , vol.22 , Issue.22 , pp. 9990-9996
    • Rodríguez-Fornells, A.1    Kurzbuch, A.R.2    Münte, T.F.3
  • 104
    • 33846688658 scopus 로고    scopus 로고
    • Ethical climate theory, whistle-blowing, and the code of silence in police agencies in the state of Georgia
    • Rothwell, G. R., & Baldwin, J. N. (2007). Ethical climate theory, whistle-blowing, and the code of silence in police agencies in the state of Georgia. Journal of Business Ethics, 70(4), 341-361.
    • (2007) Journal of Business Ethics , vol.70 , Issue.4 , pp. 341-361
    • Rothwell, G.R.1    Baldwin, J.N.2
  • 105
    • 0033160106 scopus 로고    scopus 로고
    • Error Orientation Questionnaire (EOQ): Reliability, validity, and different language equivalence
    • Rybowiak, V., Garst, H., Frese, M., & Batinic, B. (1999). Error Orientation Questionnaire (EOQ): Reliability, validity, and different language equivalence. Journal of Organizational Behavior, 20(4), 527-547.
    • (1999) Journal of Organizational Behavior , vol.20 , Issue.4 , pp. 527-547
    • Rybowiak, V.1    Garst, H.2    Frese, M.3    Batinic, B.4
  • 106
    • 0003370351 scopus 로고    scopus 로고
    • Counterproductive behaviors at work
    • N. Anderson, D. S. Ones, H. K. Sinangil, and C. Viswesvaran (Eds.), London: SAGE
    • Sackett, P. R., & DeVore, C. J. (2001). Counterproductive behaviors at work. In N. Anderson, D. S. Ones, H. K. Sinangil, & C. Viswesvaran (Eds.), Handbook of industrial, work, and organizational psychology (Vol. 1, pp. 145-164). London: SAGE.
    • (2001) Handbook of Industrial, Work, and Organizational Psychology , vol.1 , pp. 145-164
    • Sackett, P.R.1    DeVore, C.J.2
  • 107
    • 84986976556 scopus 로고
    • Organizational climates: An essay
    • Schneider, B. (1975). Organizational climates: An essay. Personnel Psychology, 28(4), 447-479.
    • (1975) Personnel Psychology , vol.28 , Issue.4 , pp. 447-479
    • Schneider, B.1
  • 108
    • 0346384291 scopus 로고
    • Controlled and automatic human information processing: I. Detection, search, and attention
    • Schneider, W., & Shiffrin, R. M. (1977). Controlled and automatic human information processing: I. Detection, search, and attention. Psychological Review, 84(1), 1-66.
    • (1977) Psychological Review , vol.84 , Issue.1 , pp. 1-66
    • Schneider, W.1    Shiffrin, R.M.2
  • 109
    • 0001161932 scopus 로고
    • Self-serving biases in person perception: A re-examination of projection as a mechanism of defense
    • Sherwood, G. G. (1981). Self-serving biases in person perception: A re-examination of projection as a mechanism of defense. Psychological Bulletin, 90(3), 445-459.
    • (1981) Psychological Bulletin , vol.90 , Issue.3 , pp. 445-459
    • Sherwood, G.G.1
  • 110
    • 58149406088 scopus 로고
    • Controlled and automatic human information processing: II. Perceptual learning, automatic attending, and a general theory
    • Shiffrin, R. M., & Schneider, W. (1977). Controlled and automatic human information processing: II. Perceptual learning, automatic attending, and a general theory. Psychological Review, 84(2), 127-190.
    • (1977) Psychological Review , vol.84 , Issue.2 , pp. 127-190
    • Shiffrin, R.M.1    Schneider, W.2
  • 111
    • 79960619435 scopus 로고    scopus 로고
    • When auditors err: How mistake significance and superiors' historical reactions influence auditors' likelihood to admit a mistake
    • Stefaniak, C., & Robertson, J. C. (2009). When auditors err: How mistake significance and superiors' historical reactions influence auditors' likelihood to admit a mistake. International Journal of Auditing, 14(1), 41-55.
    • (2009) International Journal of Auditing , vol.14 , Issue.1 , pp. 41-55
    • Stefaniak, C.1    Robertson, J.C.2
  • 112
    • 33749327304 scopus 로고    scopus 로고
    • Managing perceptions of technical competence: How well do auditors know how others view them?
    • Tan, H.-T., & Jamal, K. (2006). Managing perceptions of technical competence: How well do auditors know how others view them? Contemporary Accounting Research, 23(3), 761-787.
    • (2006) Contemporary Accounting Research , vol.23 , Issue.3 , pp. 761-787
    • Tan, H.-T.1    Jamal, K.2
  • 113
    • 0038739106 scopus 로고    scopus 로고
    • Reviewers' responses to anticipated stylization attempts by preparers of audit workpapers
    • Tan, H.-T., & Trotman, K. T. (2003). Reviewers' responses to anticipated stylization attempts by preparers of audit workpapers. The Accounting Review, 78(2), 581-604.
    • (2003) The Accounting Review , vol.78 , Issue.2 , pp. 581-604
    • Tan, H.-T.1    Trotman, K.T.2
  • 114
    • 0002743415 scopus 로고    scopus 로고
    • Recovering and learning from service failure
    • Tax, S. S., & Brown, S. W. (1998). Recovering and learning from service failure. Sloan Management Review, 40(1), 75-88.
    • (1998) Sloan Management Review , vol.40 , Issue.1 , pp. 75-88
    • Tax, S.S.1    Brown, S.W.2
  • 115
    • 77950045398 scopus 로고    scopus 로고
    • An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perseverance in public accounting
    • Taylor, E. Z., & Curtis, M. B. (2010). An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perseverance in public accounting. Journal of Business Ethics, 93(1), 21-37.
    • (2010) Journal of Business Ethics , vol.93 , Issue.1 , pp. 21-37
    • Taylor, E.Z.1    Curtis, M.B.2
  • 116
    • 34548847985 scopus 로고    scopus 로고
    • Sensitive questions in surveys
    • Tourangeau, R., & Yan, T. (2007). Sensitive questions in surveys. Psychological Bulletin, 133(5), 859-883.
    • (2007) Psychological Bulletin , vol.133 , Issue.5 , pp. 859-883
    • Tourangeau, R.1    Yan, T.2
  • 118
    • 0037412617 scopus 로고    scopus 로고
    • Why hospitals don't learn from failures: Organizational and psychological dynamics that inhibit system change
    • Tucker, A. L., & Edmondson, A. (2003). Why hospitals don't learn from failures: Organizational and psychological dynamics that inhibit system change. California Management Review, 45(2), 55-72.
    • (2003) California Management Review , vol.45 , Issue.2 , pp. 55-72
    • Tucker, A.L.1    Edmondson, A.2
  • 120
    • 84884979147 scopus 로고    scopus 로고
    • Error climate and management issues: Its links to organizational performance
    • R. Pepermans, A. Buelens, C. J. Vinkenburg, and P. G. W. Jensen (Eds.), Amersfoort, NL: Acco
    • van Dyck, C. (1997). Error climate and management issues: Its links to organizational performance. In R. Pepermans, A. Buelens, C. J. Vinkenburg, & P. G. W. Jensen (Eds.), Managerial behavior and practices: European research issues (pp. 107-116). Amersfoort, NL: Acco.
    • (1997) Managerial Behavior and Practices: European Research Issues , pp. 107-116
    • van Dyck, C.1
  • 121
    • 79955915843 scopus 로고    scopus 로고
    • The tragic 1996 everest expedition: A tale of error culture
    • van Dyck, C. (2009). The tragic 1996 everest expedition: A tale of error culture. Netherlands Journal of Psychology, 65(1), 22-34.
    • (2009) Netherlands Journal of Psychology , vol.65 , Issue.1 , pp. 22-34
    • van Dyck, C.1
  • 122
    • 29444444905 scopus 로고    scopus 로고
    • Organizational error management culture and its impact on performance: A two-study replication
    • van Dyck, C., Frese, M., Baer, M., & Sonnentag, S. (2005). Organizational error management culture and its impact on performance: A two-study replication. Journal of Applied Psychology, 90(6), 1228-1240.
    • (2005) Journal of Applied Psychology , vol.90 , Issue.6 , pp. 1228-1240
    • van Dyck, C.1    Frese, M.2    Baer, M.3    Sonnentag, S.4
  • 123
    • 0007378208 scopus 로고    scopus 로고
    • An analysis of students' self-monitoring in first- and second-grade classrooms
    • van Leuvan, P., & Wang, M. C. (1997). An analysis of students' self-monitoring in first- and second-grade classrooms. The Journal of Educational Research, 90(3), 132-143.
    • (1997) The Journal of Educational Research , vol.90 , Issue.3 , pp. 132-143
    • van Leuvan, P.1    Wang, M.C.2
  • 124
    • 0035255557 scopus 로고    scopus 로고
    • The effects of organizational and ethical climates on misconduct at work
    • Vardi, Y. (2001). The effects of organizational and ethical climates on misconduct at work. Journal of Business Ethics, 29(4), 325-337.
    • (2001) Journal of Business Ethics , vol.29 , Issue.4 , pp. 325-337
    • Vardi, Y.1
  • 125
    • 0030554013 scopus 로고    scopus 로고
    • Misbehavior in organizations: A motivational framework
    • Vardi, Y., & Wiener, Y. (1996). Misbehavior in organizations: A motivational framework. Organization Science, 7(2), 151-165.
    • (1996) Organization Science , vol.7 , Issue.2 , pp. 151-165
    • Vardi, Y.1    Wiener, Y.2
  • 126
    • 84936094829 scopus 로고
    • The organizational bases of ethical work climates
    • Victor, B., & Cullen, J. B. (1988). The organizational bases of ethical work climates. Administrative Science Quarterly, 33(1), 101-125.
    • (1988) Administrative Science Quarterly , vol.33 , Issue.1 , pp. 101-125
    • Victor, B.1    Cullen, J.B.2
  • 127
    • 0000594534 scopus 로고
    • Measuring the impact of teaching ethics to future managers: A review, assessment, and recommendations
    • Weber, J. (1990). Measuring the impact of teaching ethics to future managers: A review, assessment, and recommendations. Journal of Business Ethics, 9(3), 183-190.
    • (1990) Journal of Business Ethics , vol.9 , Issue.3 , pp. 183-190
    • Weber, J.1
  • 128
    • 0007007762 scopus 로고    scopus 로고
    • A survey of time budget pressure and irregular auditing practices among newly qualified UK chartered accountants
    • Willett, C., & Page, M. (1996). A survey of time budget pressure and irregular auditing practices among newly qualified UK chartered accountants. British Accounting Review, 28(2), 101-120.
    • (1996) British Accounting Review , vol.28 , Issue.2 , pp. 101-120
    • Willett, C.1    Page, M.2
  • 130
    • 0022761141 scopus 로고
    • Contingency judgment: Primacy effects and attention decrement
    • Yates, J. F., & Curley, S. P. (1986). Contingency judgment: Primacy effects and attention decrement. Acta Psychologica, 62(3), 293-302.
    • (1986) Acta Psychologica , vol.62 , Issue.3 , pp. 293-302
    • Yates, J.F.1    Curley, S.P.2
  • 131
    • 79953048514 scopus 로고    scopus 로고
    • Learning from errors: The role of context, emotion, and personality
    • Zhao, B. (2011). Learning from errors: The role of context, emotion, and personality. Journal Organizational Behavior, 32(3), 435-463.
    • (2011) Journal Organizational Behavior , vol.32 , Issue.3 , pp. 435-463
    • Zhao, B.1
  • 132
    • 33750389876 scopus 로고    scopus 로고
    • Error reporting in organizations
    • Zhao, B., & Olivera, F. (2006). Error reporting in organizations. Academy of Management Review, 31(4), 1012-1030.
    • (2006) Academy of Management Review , vol.31 , Issue.4 , pp. 1012-1030
    • Zhao, B.1    Olivera, F.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.