Purpose There has been very little qualitative “fieldwork” of audit practice. This is especially
the case in relation to investigations into how audit engagements proceed. The purpose of …

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 study is an empirical examination of the determinants of dysfunctional audit behavior
based on professional commitment and organizational commitment, as well as the turnover …

The purpose of this study was to obtain empirical evidence regarding the influence of
attitudes, subjective norms, and perceived behavioral controls on the intention of fraudulent …

In the past several years, the auditors' unethical behaviour has been increasingly
highlighted. This is particularly true following the Enron collapse that heralded that the …

Amaç–Bu araştırmanın amacı Türkiye'deki bağımsız denetçilerin Makyavelist eğilimlerinin ve
kuralsızlık davranışlarının işlevsel olmayan denetim davranışları üzerindeki etkilerini …

This study examines the relationships between love of money and unethical behaviour, with
Machiavellianism and narcissism, acted as the intervening variables. The data were …

This study intends to determine the influence of audit opinion and firm size on audit delays
with audit rotation as a mediating variable. We examined 30 firms listed in IDX Circular …

This study examined theeffects of audit tenure and fee on audit quality of quoted food
production companies in Nigeria. Ex-post facto, correlation research design and longitudinal …

De senaste decennierna har ett ökat behov av att övervaka och kontrollera människor och
organisationer medfört ökade krav på dokumentation. Samtliga vidtagna …