Abernethy, M. A., & Brownell, P. (1997). Management control systems in research and development organizations: The role of accounting, behavior and personnel controls. Accounting, Organizations and Society, 22(3/4), 233–248.
American Institute of Certified Public Accountants (AICPA). (2002). Consideration of fraud in a financial statement audit. Statement on Auditing Standards No. 99. New York, NY: AICPA.
Amernic, J., Craig, R., & Tourish, D. (2010). Measuring and assessing tone at the Top Using Annual Report CEO Letters. Edinburgh: The Institute of Chartered Accountants of Scotland.
Anand, V., Dacin, M., & Murphy, P. (2015). The continued need for diversity in fraud research. Journal of Business Ethics, 131, 751–755.
Anderson, J., Kadous, C., & Koonce, L. (2004). The role of incentives to manage earnings and quantification in auditors’ evaluations of management-provided information. Auditing: A Journal of Practice & Theory, 23(1), 11–27.
Arel, B., Beaudoin, C., & Cianci, A. (2012). The impact of ethical leadership, the internal audit function, and morality intensity on a financial reporting decision. Journal of Business Ethics, 109, 351–366.
Arens, A., Elder, R., Beasley, M., & Hogan, C. (2017). Auditing and Assurance Services. Michigan: Pearson.
Ashforth, B., & Anand, V. (2003). The normalization of corruption in organizations. Research in Organizational Behavior, 25, 1–52.
Association of Certified Fraud Examiners (ACFE). (2006). Tone at the top: How management can prevent fraud in the workplace. Retrieved from https://www.acfe.com/uploadedFiles/ACFE_Website/Content/documents/tone-at-the-top-research.pdf.
Association of Certified Fraud Examiners (ACFE). (2018). Report to the nations: 2018 Global study on occupational fraud and abuse. Austin: Association of Certified Fraud Examiners, Inc.
Babcock, L., & Loewenstein, G. (1997). Explaining bargaining impasse: The role of self-serving biases. Journal of Economic Perspectives, 11, 109–126.
Bamber, L., Jiang, J., & Wang, Y. (2010). What’s my style? The influence of top managers on voluntary corporate financial disclosure. The Accounting Review, 85(4), 1131–1162.
Bandura, A. (1999). Moral disengagement in the perpetration of inhumanities. Personality and Social Psychology Review, 3(3), 193–209.
Barboza, D. (2002). Enron’s Many strands: Fallen star; from Enron fast track to total derailment. New York: New York Times.
Barrick, M., Parks, L., & Mount, M. (2005). Self-monitoring as a moderator of the relationships between personality traits and performance. Personnel Psychology, 58, 745–767.
Beasley, M., Carcello, J., Hermanson, D., & Neal, T. (2010). Fraudulent financial reporting 1998–2007: An analysis of US public companies. New York: Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Bell, R. L. (2007). The manger’s role in financial reporting: A risk consultant’s perspective. Business Communication Quarterly, 70(2), 222–226.
Bertrand, M., & Schoar, A. (2003). Managing with style: The effect of managers on firm policies. The Quarterly Journal of Economics, 118(4), 1169–1208.
Bierstaker, J., Downey, D., Rose, J., & Thibodeau, J. (2017). Effects of stories and checklist decision aids on knowledge structure development and auditor judgment. Journal of Information Systems, 32(2), 1–24.
Brown, B. (2014). Advantageous comparison and rationalization of earnings management. Journal of Accounting Research, 52(4), 849–876.
Brown, T., Rennekamp, K., Seybert, N., & Zhu, W. (2014). Who stands at the top and bottom of the slippery slope? Working paper, University of Illinois at Urbana-Champaign, Cornell University, University of Maryland at College Park, and Hong Kong University.
Burns, J., & Baldvinsdottir, G. (2007). The changing role of management accountants. In T. Hopper, D. Northcoot, & R. Scapens (Eds.), Issues in management accounting (pp. 117–132). Harlow: Financial Times Prentice Hall.
Center for Audit Quality (CAQ). (2010). Deterring and detecting financial reporting fraud: A platform for action. Washington, DC: Center for Audit Quality.
Chatterjee, A., & Hambrick, D. (2007). It’s all about me: Narcissistic chief executive officers and their effects on company strategy and performance. Administrative Science Quarterly, 52(3), 351–386.
Chugh, D., & Bazerman, M. (2007). Bounded awareness: What you fail to see can hurt you. Mind & Society, 6, 1–18.
Clement, R., & Krueger, J. (2000). The primacy of self referent information in perceptions of social consensus. British Journal of Social Psychology, 39(2), 279–299.
Cohen, J., Krishnamoorthy, G., & Wright, A. M. (2002). Corporate governance and the audit process. Contemporary Accounting Research, 19(4), 573–594.
Cohen, J., Pant, L., & Sharp, D. (1993). Validation and extension of a multidivisional ethics scale. Journal of Business Ethics, 12, 13–26.
Cohen, J., Pant, L., & Sharp, D. (2001). An examination of the differences in ethical decision-making between Canadian business students and accounting professionals. Journal of Business Ethics, 30, 319–336.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (1987). Report of the National Commission on Fraudulent Financial Reporting (NCFFR). Washington, DC: US Government Printing Office.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (1992). Internal control integrated framework. Jersey City, NJ: AICPA Harborside Financial Center.
Davis, T., & McLaughlin, L. (2009). Is financial a business partner yet? Strategic Financial, 5, 35–40.
D’Aquila, J. (2001). Financial accountants’ perceptions of management’s ethical standards. Journal of Business Ethics, 31(3), 233–244.
DeJong, D., & Ling, Z. (2010). Managers: Their effects on accruals and firm policies. Journal of Business Finance and Accounting, 40(1), 82–114.
Dyreng, S., Hanlon, M., & Maydew, E. (2010). The effects of managers on corporate tax avoidance. The Accounting Review, 85(4), 1163–1189.
Edwards, J. (2001). Multidimensional constructs in organizational behavior research: An integrative analytical framework. Organizational Research Methods, 4(2), 144–192.
Eskenazi, P., Hartmaan, F., & Rietdijk, W. (2016). Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system. Accounting, Organization and Society, 50, 41–50.
EY Global Fraud Survey. (2016). Corporate misconduct: Individual consequences. EY 14th Global Fraud Survey, p. 1–47.
EY Global Fraud Survey. (2018). Integrity in the spotlight. EY 15th Global Fraud Survey, p. 1–26.
Ernst, & Young. (2008). The changing role of the financial controller. Retrieved from https://www.ey.com/Publication/vwLUAssets/Changing_role_of_the_financial_controller/$FILE/EY_Financial_controller_changing_role.pdf.
Fischhoff, B. (1981). Debiasing. In D. Kahneman, P. Slovic, & A. Tversky (Eds.), Judgement under uncertainty. New York, NY: Cambridge University Press.
Fisher, R. (1993). Social desirability bias and the validity of indirect questioning. Journal of Consumer Research, 20, 303–315.
Free, C., & Murphy, P. (2015). The ties that bind: The decision to co-offend in fraud. Contemporary Accounting Research, 32(1), 18–54.
Free, C., Macintosh, N., & Stein, M. (2007). Management controls: The organizational fraud triangle of leadership, culture and control in Enron. Ivey Business Journal, 71(6), 1–5.
Ge, W., Matsumoto, D., & Zhang, J. (2011). Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices. Contemporary Accounting Research, 28(4), 1141–1179.
Gino, F., & Bazerman, M. (2009). When misconduct goes unnoticed: The acceptability of gradual erosion in others’ unethical behaviour. Journal of Experimental Social Psychology, 45, 708–719.
Gramling, A., Maletta, M., Schneider, A., & Church, B. (2004). The role of the internal audit function in corporate governance. Journal of Accounting Literature, 23, 194–244.
Granlund, M., & Lukka, K. (1998). It’s a small world of management accounting practices. Journal of Management Accounting Research, 10, 153–179.
Hambrick, D., & Mason, P. (1984). Upper echelons: The organization as a reflection of its top managers. Academy of Management Review, 9, 193–206.
Hopper, T. (1980). Role conflicts of management accountants and their position within organization structures. Accounting, Organization and Society, 5, 401–411.
Howell, R. (2002). Accounting scandals: Where were the CFOs? Business Strategy Review, 13(4), 20–25.
Institute of Internal Auditors (IIA). (2016). More than just setting the tone: A look at organizational culture. Tone at the Top, 76, 1–3.
Jiang, J., Petroni, K., & Wang, I. (2010). CFOs and CEOs: Who has the most influence on earnings management? Journal of Financial Economics, 96(3), 513–526.
Kets de Vries, M. (2006). The leader on the couch: A clinical approach to changing people and organizations. West Sussex: Wiley.
Maas, V., & Matejka, M. (2009). Balancing the dual responsibilities of business unit controllers: field and survey evidence. The Accounting Review, 84(4), 1233–1253.
Mikulincer, M., & Horesh, N. (1999). Adult attachment style and the perception of others: The role of projective mechanisms. Journal of Personality and Social Psychology, 76(6), 1022–1034.
Moore, C., & Gino, F. (2013). Ethically adrift: How others pull our moral compass from true North, and how we can fix it. Research in Organizational Behavior, 33, 53–77.
Morrison, A. (2001). Integrity and global leadership. Journal of Business Ethics, 31(1), 65–77.
Mowen, J., & Gaeth, G. (1992). The evaluation stage in marketing decision making. Journal of the Academy of Marketing Science, 20, 177–187.
Nygaard, A., Biong, H., Silkoset, R., & Kidwell, R. E. (2017). Leading by example: Values-based strategy to instill ethical conduct. Journal of Business Ethics, 145, 133–139.
Palmer, D. (2012). Normal Organizational Wrongdoing: A critical analysis of theories of misconduct in and by organizations. Oxford: Oxford University Press.
Palmer, D., & Maher, M. (2006). Developing the process model of collective corruption. Journal of Management Inquiry, 15(4), 363–370.
Patelli, L., & Pedrini, M. (2015). Is tone at the top associated with financial reporting aggressiveness? Journal of Business Ethics, 126(1), 3–19.
Rose, A., Rose, J., Suh, I., & Thibodeau, J. (2020). Analytical procedures: Are more good ideas always better for audit quality? Behavioral Research in Accounting, 32(1), 37–49.
Schrand, C., & Zechman, S. (2012). Executive overconfidence and the slippery slope to financial misreporting. Journal of Accounting and Economics, 53, 311–329.
Schwartz, M., Dunfee, W., & Kline, M. (2005). Tone at the top: An ethics code for directors? Journal of Business Ethics, 58, 79–100.
Sellier, A.-L., Scopelliti, I., & Morewedge, C. (2019). Debiasing training improves decision making in the field. Psychological Science, 30(9), 1371–1379.
Sims, R., & Brinkmann, J. (2003). Enron ethics (or: Culture matters more than codes). Journal of Business Ethics, 45, 243–256.
Suh, I., Sweeney, J., Linke, K., & Wall, J. (2020). Boiling the frog slowly: The immersion of C-suite financial executives into fraud. Journal of Business Ethics, 162, 645–673.
Sweeney, J., Suh, T., Dalton, K., & Meljem, S. (2017). Are workpaper reviews preparer-specific? British Accounting Review, 49(6), 560–577.
Tenbrunsel, A., & Messick, D. (2004). Ethical fading: The role of self-deception in unethical behaviour. Social Justice Research, 17, 223–236.
Treviño, L. K., Hartman, L. P., & Brown, M. (2000). Moral person and moral manager: How executives develop a reputation for ethical leadership. Caliornia. Management Review, 42(4), 128–144.
Trompeter, G., & Wright, A. (2010). The world has changed – Have analytical procedure practices? Contemporary Accounting Research, 27(2), 669–700.
Umphress, E., & Bingham, J. (2011). When employees do bad things for good reasons: Examining unethical pro-organizational behaviors. Organization Science, 22(3), 621–640.
Welsh, D., Ordóñez, L., Snyder, D., & Christian, M. (2015). The slippery slope: How small ethical transgressions pave the way for larger future transgressions. Journal of Applied Psychology, 100(1), 114–127.
Zorn, D. M. (2004). Here a chief, there a chief: The rise of the CFO in the American firm. American Sociological Review, 69(3), 345–364.