Relying on an ethnographic study conducted in the French branch of a big audit firm and
using a psychodynamic perspective to interpret the collected data, we show that auditors' …

The literature has long noted the ethical challenges related to auditors' dual affiliations with
both a profession and an organization that practices the profession. The notion of …

Purpose–The purpose of this paper is to investigate the relationships between auditors'
organisational commitment, role tension and affective states at work. Design/methodology …

Research in psychology and accounting suggest that affect (client likeability) toward a
person can impact human judgment, resulting in more favorable treatment for likeable than …

This study investigates processing influences of two types of affect, general (mood) and
targeted (likeability), on professional tax judgment. Tax research has investigated client …

Research suggests that affect toward a person can impact human judgment, with
inexperienced auditors being more susceptible to affective biases. Research has also found …