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Auditors' perceptions of client firms: The stigma of decline and the stigma of growth

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  • McKinley, William
  • Ponemon, Lawrence A.
  • Schick, Allen G.

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  • McKinley, William & Ponemon, Lawrence A. & Schick, Allen G., 1996. "Auditors' perceptions of client firms: The stigma of decline and the stigma of growth," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 193-213.
    • Handle: RePEc:eee:aosoci:v:21:y:1996:i:2-3:p:193-213
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    1. Brockner, Joel & Davy, Jeanette & Carter, Carolyn, 1985. "Layoffs, self-esteem, and survivor guilt: Motivational, affective, and attitudinal consequences," Organizational Behavior and Human Decision Processes, Elsevier, vol. 36(2), pages 229-244, October.
    2. Rocki-Lee DeWitt, 1993. "The Structural Consequences of Downsizing," Organization Science, INFORMS, vol. 4(1), pages 30-40, February.
    3. Allen G. Schick & Lawrence A. Ponemon, 1993. "The Influence of Auditors' Perceptions of Organizational Decline on Audit Risk," Organization Science, INFORMS, vol. 4(1), pages 92-107, February.
    4. Daniel Kahneman & Amos Tversky, 2013. "Prospect Theory: An Analysis of Decision Under Risk," World Scientific Book Chapters, in: Leonard C MacLean & William T Ziemba (ed.), HANDBOOK OF THE FUNDAMENTALS OF FINANCIAL DECISION MAKING Part I, chapter 6, pages 99-127, World Scientific Publishing Co. Pte. Ltd..
    5. Schultz, Jj & Reckers, Pmj, 1981. "The Impact Of Group Processing On Selected Audit Disclosure Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 19(2), pages 482-501.
    6. Kinney, William Jr. & McDaniel, Linda S., 1989. "Characteristics of firms correcting previously reported quarterly earnings," Journal of Accounting and Economics, Elsevier, vol. 11(1), pages 71-93, February.
    7. Sarah J. Freeman & Kim S. Cameron, 1993. "Organizational Downsizing: A Convergence and Reorientation Framework," Organization Science, INFORMS, vol. 4(1), pages 10-29, February.
    8. Neu, Dean & Wright, Michael, 1992. "Bank failures, stigma management and the accounting establishment," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 645-665, October.
    9. Dean C. Ludwig, 1993. "Adapting to a Declining Environment: Lessons from a Religious Order," Organization Science, INFORMS, vol. 4(1), pages 41-56, February.
    10. Steven L. Grover, 1993. "Lying, Deceit, and Subterfuge: A Model of Dishonesty in the Workplace," Organization Science, INFORMS, vol. 4(3), pages 478-495, August.
    11. Trotman, Kt & Yetton, Pw & Zimmer, Ir, 1983. "Individual And Group Judgments Of Internal Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 286-292.
    12. Richard A. D'Aveni, 1990. "Top Managerial Prestige and Organizational Bankruptcy," Organization Science, INFORMS, vol. 1(2), pages 121-142, May.
    13. Richard A. D'Aveni, 1989. "Dependability and Organizational Bankruptcy: An Application of Agency and Prospect Theory," Management Science, INFORMS, vol. 35(9), pages 1120-1138, September.
    14. Vincent L. Barker & Mark A. Mone, 1994. "Retrenchment: Cause of turnaround or consequence of decline?," Strategic Management Journal, Wiley Blackwell, vol. 15(5), pages 395-405, June.
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    1. Ian Peacock & Emily Ryo, 2022. "A study of pandemic and stigma effects in removal proceedings," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 19(3), pages 560-593, September.
    2. Alexandre Pavan Torres & Emílio Araujo Menezes & Fernando A. Ribeiro Serra & Manuel Portugal Ferreira, 2010. "The Decline of Large Brazilian Companies," Working Papers 57, globADVANTAGE, Polytechnic Institute of Leiria.
    3. Bryant Ashley Hudson & Gerardo A. Okhuysen, 2009. "Not with a Ten-Foot Pole: Core Stigma, Stigma Transfer, and Improbable Persistence of Men's Bathhouses," Organization Science, INFORMS, vol. 20(1), pages 134-153, February.
    4. Lauwo, Sarah & Kyriacou, Orthodoxia & Julius Otusanya, Olatunde, 2020. "When sorry is not an option: CSR reporting and ‘face work’ in a stigmatised industry – A case study of Barrick (Acacia) gold mine in Tanzania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 71(C).
    5. Amankwah-Amoah, Joseph, 2014. "An integrative framework of attributions after a business failure," MPRA Paper 63384, University Library of Munich, Germany.
    6. Maksymov, Eldar, 2015. "Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 104-124.

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