A Model and Literature Review of Professional Skepticism in Auditing | AUDITING: A Journal of
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The importance of ethical behavior to an organization has never been more apparent, and in
recent years researchers have generated a great deal of knowledge about the management …

External audits of AI systems are increasingly recognized as a key mechanism for AI
governance. The effectiveness of an audit, however, depends on the degree of access …

Financial statement fraud has been serious concern for investors, audit firms, government
regulators, and other capital market stakeholders. Intelligent financial statement fraud …

Behavioral decision research provides many important insights into managerial behavior.
From negotiation to investment decisions, the authors weave behavioral decision research …

There is a gap between morality as experienced and morality as studied. In our personal
and professional lives, moral judgments are embedded within a specific context. We know …

Although research on organizational misconduct has a long history and a recent increase in
popularity, important questions are still unexplored. We review and critique research on …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

Calls for greater accountability from managers and corporations are regularly voiced these
days, both in the academic literature and in public discussions more generally. Specifically …

Many unethical decisions stem from a lack of awareness. In this article, we consider how
mindfulness, an individual's awareness of his or her present experience, impacts ethical …