Do experience and gender impact auditors’ moral awareness?

An auditor’s signature signals to key stakeholders whether a firm’s financial information is to be trusted or not. Their ability to recognize inconsistencies and ethical issues is of paramount importance in this process. But what impacts their ability to identify ethical issues? The study in which we address this question was recently accepted for publication in Managerial Auditing Journal, and below we present our key findings.

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How change begets change

Organizations are frequently confronted with environmental shifts and change. In our recent publication (Toldbod and Van der Kolk, forthcoming in the European Accounting Review), we examine how environmental shifts can trigger cascades of management control changes, how this creates incoherence, and how managers can use the incoherence to stimulate organizational dialogue.

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Teaching case autonomous vehicles

Sensor areas for environment observation

Which moral choices does an autonomous car face? And what are the strategic implications for companies that offer products relying on artificial intelligence? My colleague Maya Kumar and I recently published a teaching case at IVEY Publishing about the Audi A8: The world’s first level 3 autonomous vehicle, addressing these and other questions.  Continue reading