Purpose This research systematically reviewed studies on tax compliance based on five
determinants consisting of tax services, trust in government, personal norm, social norm and …

Despite the risk of negative consequences from bad publicity, many brands continue to
engage in unethical marketing. With unethical marketing being widely reported in the media …

This paper synthesises the research related to managing conflict of interests in professional
accounting firms. The main purpose is to provide information about the current state of …

Purpose In an effort to develop an audit quality (AQ) framework specific to the US audit
market, the Public Company Accounting Oversight Board (PCAOB) recently issued a …

This experimental study analyzes whether reporting an accounting estimate as a key audit
matter (KAM) can influence auditor judgment about the accounting estimate and 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 …

Purpose The purpose of this paper is to examine the influence of personal and moral
intensity variables on specific processes, namely, ethical recognition, ethical judgment and …

This paper examines the perception of accountants (chartered and non-chartered) of the
personal factors influencing auditors' ethical behaviours in Nigeria. Data were obtained from …

Purpose The purpose of this paper is to examine how experience and gender relate to the
auditors' moral awareness. Design/methodology/approach Hypotheses are informed by a …

Recientemente la línea de género es más evidente y perceptible en las investigaciones
contables, especialmente en las áreas donde previamente se han detectado barreras …