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 …

Ethics are of interest to business scholars because they influence decisions, behaviors, and
outcomes. While scholars have increasingly shown interest in business ethics as a research …

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 study examines the impact of auditor traits that measure the two predominant
perspectives of professional skepticism (ie, the neutral perspective and the presumptive …

Employee engagement has become a highly researched topic of late due to the belief that
higher engagement translates into higher performance. To help with understanding of …

This paper investigates the successful resolution of audit challenges faced by auditing
professionals. We use an experiential questionnaire (EQ) to elicit practicing auditors' …

This study investigates the degree to which professional role (auditor or tax professional),
decision context (an audit or tax environment), and gender influence the ethical decision …

Accounting professionals play an important role in the generation and auditing of financial
statements and, given their understanding of business processes, may be relied upon in the …

A public accounting firm's ethical environment has an important role in encouraging ethical
behavior, but prior research has shown that firm leaders (eg, partners) perceive the ethical …

While much of the empirical accounting literature suggests that, if differences do exist, Big
Four employees are more ethical than non-Big Four employees, this trend has not been …