메뉴 건너뛰기




Volumn 18, Issue SUPPL., 1999, Pages 68-101

The effects of formal sanctions on auditor independence

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0039109323     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (45)

References (35)
  • 1
    • 0039335816 scopus 로고    scopus 로고
    • New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1998. AICPA Professional Standards. Volume 2. New York, NY: AICPA.
    • (1998) AICPA Professional Standards , vol.2
  • 4
    • 0025397298 scopus 로고
    • Comparative fit indexes in structural models
    • Bentler, P. 1990. Comparative fit indexes in structural models. Psychological Bulletin 107: 238-246.
    • (1990) Psychological Bulletin , vol.107 , pp. 238-246
    • Bentler, P.1
  • 5
    • 84935412329 scopus 로고
    • Testing an expected utility model of corporate deterrence
    • Braithwaite, J., and T. Makkai. 1991. Testing an expected utility model of corporate deterrence. Law and Society Review 25 (1): 7-39.
    • (1991) Law and Society Review , vol.25 , Issue.1 , pp. 7-39
    • Braithwaite, J.1    Makkai, T.2
  • 7
    • 0002496027 scopus 로고
    • Measuring the ethical awareness and ethical orientation of canadian auditors
    • Cohen, J., L. Pant, and D. Sharp. 1995. Measuring the ethical awareness and ethical orientation of Canadian auditors. Behavioral Research in Accounting (Supplement): 98-119.
    • (1995) Behavioral Research in Accounting , Issue.SUPPL. , pp. 98-119
    • Cohen, J.1    Pant, L.2    Sharp, D.3
  • 8
    • 0028847197 scopus 로고
    • Informal sanction threats and corporate crime: Additive versus multiplicative models
    • Elis, L. A., and S. S. Simpson. 1995. Informal sanction threats and corporate crime: Additive versus multiplicative models. Journal of Research in Crime and Delinquency 32 (4): 399-424.
    • (1995) Journal of Research in Crime and Delinquency , vol.32 , Issue.4 , pp. 399-424
    • Elis, L.A.1    Simpson, S.S.2
  • 9
    • 0002417319 scopus 로고
    • An investigation of the impact of economic and organizational factors on auditor independence
    • Farmer, T., L. Rittenberg, and G. Trompeter. 1987. An investigation of the impact of economic and organizational factors on auditor independence. Auditing: A Journal of Practice & Theory (Fall): 1-14.
    • (1987) Auditing: A Journal of Practice & Theory , Issue.FALL , pp. 1-14
    • Farmer, T.1    Rittenberg, L.2    Trompeter, G.3
  • 10
    • 0002489229 scopus 로고
    • A contingency framework for understanding ethical decision making in marketing
    • Ferrell, O., and L. Gresham. 1985. A contingency framework for understanding ethical decision making in marketing. Journal of Marketing (Summer): 87-96.
    • (1985) Journal of Marketing , Issue.SUMMER , pp. 87-96
    • Ferrell, O.1    Gresham, L.2
  • 11
    • 34250089859 scopus 로고
    • Ethical problems in public accounting: The view from the top
    • Finn, D., L. Chonko, and S. Hunt. 1988. Ethical problems in public accounting: The view from the top. Journal of Business Ethics 7: 605-615.
    • (1988) Journal of Business Ethics , vol.7 , pp. 605-615
    • Finn, D.1    Chonko, L.2    Hunt, S.3
  • 12
    • 0029715232 scopus 로고    scopus 로고
    • Auditors' incentives and their application of financial accounting standards
    • Hackenbrack, K., and M. Nelson. 1996. Auditors' incentives and their application of financial accounting standards. The Accounting Review (January): 43-59.
    • (1996) The Accounting Review , Issue.JANUARY , pp. 43-59
    • Hackenbrack, K.1    Nelson, M.2
  • 13
    • 84970109540 scopus 로고
    • A general theory of marketing ethics
    • Hunt, S., and S. Vitell. 1986. A general theory of marketing ethics. Journal of Macromarketing (Spring): 5-16.
    • (1986) Journal of Macromarketing , Issue.SPRING , pp. 5-16
    • Hunt, S.1    Vitell, S.2
  • 14
    • 0002211037 scopus 로고
    • The general theory of marketing ethics: A retrospective and revision
    • edited by N. C. Smith, and J. A. Guelch, Homewood, IL: Irwin
    • _, and _. 1991. The general theory of marketing ethics: A retrospective and revision. In Ethics in Marketing, edited by N. C. Smith, and J. A. Guelch, 775-784. Homewood, IL: Irwin.
    • (1991) Ethics in Marketing , pp. 775-784
  • 15
    • 0039335811 scopus 로고    scopus 로고
    • A study of characteristics related to public accountants' professional conduct
    • Hwang, H., and A. Schneider. 1996. A study of characteristics related to public accountants' professional conduct. Research in Accounting Regulation 10: 17-39.
    • (1996) Research in Accounting Regulation , vol.10 , pp. 17-39
    • Hwang, H.1    Schneider, A.2
  • 16
    • 0000069381 scopus 로고
    • Ethical decision making by individuals in organizations: An issue-contingent model
    • Jones, T. M. 1991. Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management Review (April): 366-395.
    • (1991) Academy of Management Review , Issue.APRIL , pp. 366-395
    • Jones, T.M.1
  • 17
    • 0010209974 scopus 로고    scopus 로고
    • An analysis of the role of moral intensity in auditing judgments
    • Ketchand, A., R. Morris, and W. Shafer. 1999. An analysis of the role of moral intensity in auditing judgments. Research on Accounting Ethics 5: 249-269.
    • (1999) Research on Accounting Ethics , vol.5 , pp. 249-269
    • Ketchand, A.1    Morris, R.2    Shafer, W.3
  • 20
    • 0004239766 scopus 로고    scopus 로고
    • Speech delivered at the New York University Center for Law and Business, New York, September 28
    • Levitt, A. 1998. The numbers game. Speech delivered at the New York University Center for Law and Business, New York, September 28.
    • (1998) The Numbers Game
    • Levitt, A.1
  • 21
    • 0007403947 scopus 로고    scopus 로고
    • Examining accountants' ethical behavior: A review and implications for future research
    • edited by S. Sutton, and V. Arnold, Sarasota, FL: American Accounting Association
    • Louwers, T., L. Ponemon, and R. Radtke. 1997. Examining accountants' ethical behavior: A review and implications for future research. In Accounting Behavioral Research: Foundations and Frontiers, edited by S. Sutton, and V. Arnold, 188-221. Sarasota, FL: American Accounting Association.
    • (1997) Accounting Behavioral Research: Foundations and Frontiers , pp. 188-221
    • Louwers, T.1    Ponemon, L.2    Radtke, R.3
  • 22
    • 0013118140 scopus 로고    scopus 로고
    • Power analysis and determination of sample size for covariance structure modeling
    • MacCallum, R., M. Browne, and H. Sugawara. 1996. Power analysis and determination of sample size for covariance structure modeling. Psychological Methods 1: 130-149.
    • (1996) Psychological Methods , vol.1 , pp. 130-149
    • MacCallum, R.1    Browne, M.2    Sugawara, H.3
  • 24
    • 0012930142 scopus 로고    scopus 로고
    • Where are the accountants? Why auditors end up missing so many danger signs
    • October 5
    • Melcher, R. 1998. Where are the accountants? Why auditors end up missing so many danger signs. Business Week (October 5): 144-146.
    • (1998) Business Week , pp. 144-146
    • Melcher, R.1
  • 25
    • 32044468277 scopus 로고
    • The economics of ethics: A new perspective on agency theory
    • Noreen, E. 1988. The economics of ethics: A new perspective on agency theory. Accounting, Organization, and Society 13 (4): 359-369.
    • (1988) Accounting, Organization, and Society , vol.13 , Issue.4 , pp. 359-369
    • Noreen, E.1
  • 26
    • 84984183725 scopus 로고
    • Auditor independence judgments: A cognitive-developmental model and experimental evidence
    • Ponemon, L., and D. Gabhart. 1990. Auditor independence judgments: A cognitive-developmental model and experimental evidence. Contemporary Accounting Research (Fall): 227-251.
    • (1990) Contemporary Accounting Research , Issue.FALL , pp. 227-251
    • Ponemon, L.1    Gabhart, D.2
  • 29
    • 0002992776 scopus 로고
    • A mountain or a molehill?
    • Schuetze, W. 1994. A mountain or a molehill? Accounting Horizons 8: 69-75.
    • (1994) Accounting Horizons , vol.8 , pp. 69-75
    • Schuetze, W.1
  • 31
    • 0000591376 scopus 로고
    • Ethical decision making in organizations: A person-situation interactionist model
    • Trevino, L. 1986. Ethical decision making in organizations: A person-situation interactionist model. Academy of Management Review 11 (October): 601-617.
    • (1986) Academy of Management Review , vol.11 , Issue.OCTOBER , pp. 601-617
    • Trevino, L.1
  • 32
    • 0002925453 scopus 로고
    • The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment
    • Trompeter, G. 1994. The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment. Auditing: A Journal of Practice & Theory (Fall): 56-68.
    • (1994) Auditing: A Journal of Practice & Theory , Issue.FALL , pp. 56-68
    • Trompeter, G.1
  • 33
    • 0002293740 scopus 로고
    • Peer review filings and their implications in evaluating self-regulation
    • Wallace, W. 1991. Peer review filings and their implications in evaluating self-regulation. Auditing: A Journal of Practice & Theory (Spring): 53-68.
    • (1991) Auditing: A Journal of Practice & Theory , Issue.SPRING , pp. 53-68
    • Wallace, W.1
  • 35
    • 0040520968 scopus 로고    scopus 로고
    • Recognizing ethical issues: The joint influence of ethical sensitivity and moral intensity
    • Wright, G., C. Cullinan, and D. Bline. 1998. Recognizing ethical issues: The joint influence of ethical sensitivity and moral intensity. Research on Accounting Ethics (4).
    • (1998) Research on Accounting Ethics , Issue.4
    • Wright, G.1    Cullinan, C.2    Bline, D.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.