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 …

Research on ethical norms has grown in recent years, but imprecise language has made it
unclear when these norms prescribe “what ought to be” and when they merely describe …

While people across the world value honesty, it is undeniable that it can sometimes pay to
be dishonest. This tension leads people to engage in complex behaviors that stretch the …

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 …

摘要很少有研究人员研究过应该如何形成服务组织最受欢迎的道德领导力，
本文解决了学术文献中的这一知识空白。 其研究目标有三个：（ i） 首先， 识别并提取过去五年 …

Our study explores the association between social trust and the demand for audit quality. We
argue that social trust reduces the demand for audit quality because it mitigates agency …

This study examines the relationship between religious social norms and corporate
sustainability by analyzing the effect of religiosity and religious affiliation on environmental …

Over the past decade, corporate scandals have proliferated. These scandals, along with the
emergence of the# MeToo movement and Environmental, Social, and Corporate …

Purpose The purpose of this study is to investigate Egyptian auditors' ethical reasoning, to
understand whether auditors' ethical reasoning is influenced by audit firm size and/or …

Purpose This paper aims to investigate whether religiosity and religious diversity affect the
adoption of sustainability reporting assurance (SRA) by companies based in predominantly …