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 …

Findings are reported from an empirical investigation of cost–quality conflict using a survey
of audit juniors and seniors in four of the Big Five audit firms in Ireland. Prior findings, mainly …

Research aim: This paper reviews the research literature and publications relevant to audit
quality. The authors identify three main perspectives (academic research, professional and …

Underreporting time is a common ethical dilemma in auditing. We examine the effects of
professional commitment and experience on auditor acceptance of underreporting time with …

Previous studies have consistently reported high levels of quality threatening behaviours in
response to traditional budgetary controls at audit trainee levels in Big Four audit firms …

Public awareness and interest in environmental and social issues as well as increased
attention in the mass media have resulted in a higher demand for social disclosures from …

The complexity of audit firm goals and the potential conflict between commercial and
professional goals have been documented in the literature. Previous research points to the …

Good hours, bad hours and auditors' defence mechanisms in audit firms | Emerald Insight
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This study reports on an experiment conducted to assess the influence of different affective
mood states on auditors' ability to resist obedience pressure to commit or overlook unethical …