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 …

Management scholars and practitioners have highlighted the importance of ethical
dimensions in the selection of strategies. However, to date, there has been little effort aimed …

Auditor reporting on going-concern-related uncertainties remains one of the most
challenging issues faced by external auditors. Business owners, market participants and …

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 …

All kinds of fraud are costly for the people engrossed both financially and often in terms of
the time needed to clear their name when illegal use has been made of their personal …

We extend research on the effects of local audit office characteristics on audit quality by
investigating whether audit offices in highly religious US Metropolitan Statistical Areas …

Purpose The purpose of this paper is to examine the direct linkage between professional
scepticism and auditor independence. Design/methodology/approach The study reviews the …

This paper adopts a cognitive approach, by integrating social cognitive theory and
throughput model, for examining the process through which conflict of interests affects the …

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 …

Two studies were conducted to develop and validate the Biased Attitudes Scale (BiAS)—a
self-report measure that assesses an individual's propensity to express three types of …