... attention. Frank H.M. Verbeeten can be contacted at: fverbeeten@rsm.nl © Emerald Group Publishing Limited 2008 Performance management Public sector organizations Control systems Behaviour The Netherlands Recent efforts to “reinvent the government” and improve performance...

... Big Four audit partners and seniors are interviewed regarding the factors that motivate staff auditors to engage in manipulation of time records and the consequences of the behaviour for individual auditors and audit firms. Findings Findings indicate that time record manipulation is not a single...

.../value A creative representation of the origins of popular verses that deal with working lives of the past. © Emerald Group Publishing Limited 2005 Money Rice Behaviour One of the universal truths is that you never have enough money. I know that for true. What ever I do I never seem...

... of quality‐threatening behaviour (QTB) at senior level and the importance of examining contributory factors has been highlighted. Semi‐structured interviews were conducted with audit seniors in four of the (then) Big Five firms and findings suggest that key variables (time pressure, participative target...