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Auditors gone wild: The "other" problem in public accounting

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  • Jelinek, Ronald
  • Jelinek, Kate

Abstract

Following the scandals involving Enron, WorldCom, and Qwest Communications, the accounting profession has spent the past several years trying to get back on track. While Sarbanes-Oxley may improve the decision-making of audit professionals, and help prevent future large-scale catastrophes that hurt stockholders and bring down firms, there is another problem in public accounting that few consider and nobody has proposed to solve: deviant workplace behavior. Previous research describes deviant workplace behavior as the voluntary behavior of organizational members that violates significant organizational norms and, in so doing, threatens the well being of the organization and/or its members. Building from recent work in various business literatures, this is the first research since the passage of Sarbanes-Oxley to examine workplace deviance at Big 4 accounting firms. Taking a cross-disciplinary, collaborative approach, the authors endeavor to explain why workplace deviance has infiltrated accounting firms and how it is undermining their effectiveness and derailing their long-term prospects for success. After describing its genesis and effects, the authors prescribe several managerial strategies for preventing deviance and minimizing its effects on a firm.

Suggested Citation

  • Jelinek, Ronald & Jelinek, Kate, 2008. "Auditors gone wild: The "other" problem in public accounting," Business Horizons, Elsevier, vol. 51(3), pages 223-233.
    • Handle: RePEc:eee:bushor:v:51:y:2008:i:3:p:223-233
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    References listed on IDEAS

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    1. Dalton, Dan R. & Dalton, Catherine M., 2007. "Sarbanes-Oxley and the guidelines of the listing exchanges: What have we wrought?," Business Horizons, Elsevier, vol. 50(2), pages 93-100.
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    Cited by:

    1. Madher E. Hamdallah & Salem Al-N’eimat & Anan F. Srouji & Manaf Al-Okaily & Khaldoon Albitar, 2022. "The Effect of Apparent and Intellectual Sustainability Independence on the Credibility Gap of the Accounting Information," Sustainability, MDPI, vol. 14(21), pages 1-22, November.
    2. Yuan, Shuai & Lan, Hao & Seufert, Juergen H., 2020. "FRC intervention, financial reporting quality and due diligence," Research in International Business and Finance, Elsevier, vol. 52(C).
    3. Kenneth J. Smith & Donald L. Rosenberg & G. Timothy Haight, 2014. "An Assessment of the Psychometric Properties of the Perceived Stress Scale‐10 (PSS10) with Business and Accounting Students," Accounting Perspectives, John Wiley & Sons, vol. 13(1), pages 29-59, March.
    4. Brivot, Marion & Cho, Charles H. & Kuhn, John R., 2015. "Marketing or parrhesia: A longitudinal study of AICPA's shifting languages in times of turbulence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 23-43.

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