... orientation goal framing workpaper review task performance ghost ticking Although negative feedback is often needed to improve employee performance, it can backfire by triggering adverse reactions of demotivation and dissatisfaction, reduced performance, and even dysfunctional behaviors ( Belschak...

... avoidance and “ghost ticking.” Our results suggest that ongoing power disparities between staff auditors and their clients may impair staff auditors’ operational independence. Melissa Carlisle, Case Western Reserve University, Weatherhead School of Management, Department of Accountancy, Cleveland, OH...

...Jessica L. Buchanan; M. David Piercey SUMMARY Prior research shows that ghost ticking, or documenting audit work not actually performed, is a persistent threat to audit quality. We examine whether requiring self-references in audit workpapers (i.e., “I” performed the test) can effectively curtail...