This paper summarizes research related to accounting firm culture and governance. While
perennially important, this topic has immediacy due to the intention of the Public Company …

This paper synthesizes the extant feedback literature, focusing on how feedback affects an
auditor's learning, performance, and motivation. Performance feedback is an important …

The concern over the subject of quality judgement of qualitative research has led to the
emergence of several varied positions. Whichever labels used in describing the positions …

We investigate how auditors learn the technical aspects of their professional role while
performing client engagements, and how that learning process has been shaped by …

This study investigates whether workload pressures, as proxied by the audit busy season
(ie, December fiscal year-end date) and auditor workload compression (ie, relative …

This study examined the impact of perceived ethical culture of the firm and selected
demographic variables on auditors' ethical evaluation of, and intention to engage in, various …

While computer-assisted audit techniques (CAATs) have the potential to increase efficiency
and effectiveness of audit engagements, research in this area suggests that such techniques …

Over the last number of years whistleblowers have been gaining prominence. This paper
investigates some of the factors that influence the propensity or willingness to blow the …

Purpose–The purpose of this paper is to address the impact of ethical culture on audit
quality under conditions of time budget pressure. The study also tests the relationship …

Purpose–The paper has a dual purpose, being to report on an interrogation of concepts and
contexts of accountability used in the accounting literature and to illustrate the application of …