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1-2 of 2
Keywords: rationalization
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (3): 87–106.
Published: 01 August 2023
...D. Jordan Lowe; Philip M. J. Reckers; Ashley K. Sauciuc SUMMARY Individuals often engage in a rationalization process to self-justify questionable conduct. However, as “gatekeepers” to the market, it is vitally important for professional auditors to avoid such practices. Recognizing that some...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 117–141.
Published: 01 November 2018
... versions of this paper. Editor's note: Accepted by Jeffrey R. Cohen. fraud triangle management control opportunity pressure rationalization Control over the processes, activities, and behaviors of individuals in organizations is a major concern of two different streams of accounting...