@article{GoldGronewoldSalterio2014,
  author    = {Gold, Anna and Gronewold, Ulfert and Salterio, Steven E.},
  title     = {Error management in audit firms: error climate, type, and originator},
  series = {The accounting review : a journal of the American Accounting Association},
  volume    = {89},
  journal   = {The accounting review : a journal of the American Accounting Association},
  number    = {1},
  publisher = {American Accounting Association},
  address   = {Sarasota},
  issn      = {0001-4826},
  doi       = {10.2308/accr-50592},
  pages     = {303 -- 330},
  year      = {2014},
  language  = {en}
}
@phdthesis{Gronewold2006,
  author    = {Gronewold, Ulfert},
  title     = {Die Beweiskraft von Beweisen : Audit Evidence bei betriebswirtschaftlichen Pr{\"u}fungen},
  series = {Wissenschaftliche Schriften zur Wirtschaftspr{\"u}fung},
  journal   = {Wissenschaftliche Schriften zur Wirtschaftspr{\"u}fung},
  publisher = {IDW},
  address   = {D{\"u}sseldorf},
  isbn      = {3-8021-1257-1},
  pages     = {xxv, 466 S. : graph. Darst.},
  year      = {2006},
  language  = {de}
}
@article{GronewoldGoldSalterio2013,
  author    = {Gronewold, Ulfert and Gold, Anna and Salterio, Steven E.},
  title     = {Reporting Self-Made Errors - The Impact of Organizational Error-Management Climate and Error Type},
  series = {Journal of business ethics},
  volume    = {117},
  journal   = {Journal of business ethics},
  number    = {1},
  publisher = {Springer},
  address   = {Dordrecht},
  issn      = {0167-4544},
  doi       = {10.1007/s10551-012-1500-6},
  pages     = {189 -- 208},
  year      = {2013},
  abstract  = {We study how an organization's error-management climate affects organizational members' beliefs about other members' willingness to report errors that they discover when chance of error detection by superiors and others is extremely low. An error-management climate, as a component of the organizational climate, is said to be "high" when errors are accepted as part of everyday life as long as they are learned from and not repeated. Alternatively, the error-management climate is said to be an "error averse" climate when discovery of errors invokes the laying of blame on those admitting to or found committing errors. We examine the effects of this error-management climate in a professional services environment where uncorrected errors may have severe consequences and discovery of work errors is crucial for organizational success. We find that error-management climate affects organizational members' beliefs about what other members will report about discovered self-made errors, with a high error-management (versus error averse) climate leading to greater reporting willingness. We also find a significant interaction with a key contextual variable, error type (conceptual or calculation), that suggests the effect is more significant for conceptual errors than calculation errors. Our findings suggest that an organization's error-management climate is an important factor in promoting ethical behavior of employees, especially junior employees, carrying out routine tasks whose failure to report errors discovered incidental to those tasks may have severe implications for their organizations.},
  language  = {en}
}
@article{SecklerGronewoldReihlen2017,
  author    = {Seckler, Christoph and Gronewold, Ulfert and Reihlen, Markus},
  title     = {An error management perspective on audit quality},
  series = {Accounting, Organizations and Society},
  volume    = {62},
  journal   = {Accounting, Organizations and Society},
  publisher = {Elsevier},
  address   = {Oxford},
  issn      = {0361-3682},
  doi       = {10.1016/j.aos.2017.08.004},
  pages     = {21 -- 42},
  year      = {2017},
  abstract  = {We take an error management perspective on audit quality. Drawing on 18 months of participant observations and 38 interviews conducted in a Big 4 accounting firm, we develop a multi-level model of error management. With this model, we propose how organizational structures, team procedures and practices, and individual cognitions and emotions interact to manage errors. The multi-level model of error management allows us to conceptually integrate previous behavioral and social research on audit quality, contributes to the rising accounting firm error management literature, and explains how and why two general approaches from the broader error management literature to errors that are usually considered as opposing each other, i.e., error prevention and error resilience, may interact and actually entail each other in accounting firms.},
  language  = {en}
}