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 …

Prolific research suggests identity associates with pro-environmental behaviours (PEBs) that
are individual and/or group focused. Individual PEB is personally driven, self-reliant, and are …

The objective of this study is to evaluate auditors' perceived responsibility for fraud detection.
Auditors play a critical role in managing fraud risk within organizations. Although …

This paper synthesizes research related to audit firm climate and culture. Organizational
climate and culture are important to any organization but are particularly important in …

Antecedents Auditors' professionalism has been criticized in recent years. Literature
suggests that professionalism is decreasing due to the current audit market and the …

Purpose To the best of the authors' knowledge, this is the first study that aims to present a
comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the …

Professional integrity is a fundamental principle of the International Ethics Standards Board
for Accountants Code of Ethics (IESBA, in Code of ethics for professional accountants, IFAC …

The objective of this research was to evaluate the development and digitalization of
professional services in the field of accounting and finance, as well as to calculate and …

Purpose Congruence of personal values to organizational (the profession) values affects job
performance, job satisfaction and ethical behavior. The purpose of this paper is to answer …

This study explores auditors' professional attitudes and behaviours. It tests the influence of
public interest commitment, independence enforcement beliefs and organisational ethical …