This paper synthesizes research on audit firm culture (AFC) over the past decade, reviewing
recent developments in research on factors instilling culture in audit firms, and how culture …

The PCAOB recently expressed concern regarding the sufficiency and effectiveness of
review and supervision of audit fieldwork. For the audit review process to succeed as a …

This study examined the impact of perceived ethical culture of the firm and selected
demographic variables on auditors' ethical evaluation of, and intention to engage in, various …

This paper is aimed at explaining how time budget pressure influences audit quality in the
Swedish context. A hypothesis is deduced and tested through a survey sent to Swedish …

Purpose–The purpose of this paper is to address the impact of ethical culture on audit
quality under conditions of time budget pressure. The study also tests the relationship …

In response to accounting scandals that have rocked the accounting profession worldwide,
the area of ethics has attracted increased attention and has led many to question the …

This paper examines how the treatment of audit staff who discover errors in audit files by
superiors affects their willingness to report these errors. The way staff are treated by …

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 …

Purpose This study aims to examine the effect of professional commitment, commitment to
ethics, internal locus of control and emotional intelligence on the ability to detect fraud …

Purpose This study aims to examine the impact of the COVID-19 pandemic on the
relationship between auditors' work stress and client participation with audit quality (AQ) …