An examination of auditors' reporting intentions when another auditor is offered client employment

Auditing

Volumn 20, Issue 1, 2001, Pages 44-63

  Kaplan, Steven E ^a   Whitecotton, Stacey M ^a  

^a NONE

Author keywords

Auditor independence; Professional commitment; Reporting intentions

Indexed keywords

EID: 0039490205     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: 10.2308/aud.2001.20.1.45     Document Type: Article

References (34)

1. American Institute of Certified Public Accountants (AICPA). 1991. Under Rule of Conduct 102-Integrity and Objectivity. Ethics Ruling No. 77. Journal of Accountancy (February): 111.
2. _. 1995. AICPA Professional Standards. Vol. 2. Chicago, IL: CCH.
3. Aranya, N., J. Pollack, and J. Amernic. 1981. An examination of professional commitment in public accounting. Accounting, Organizations and Society 6: 271-280.
4. _, and K. R. Ferris. 1984. A reexamination of accountants' organizational-professional conflict. The Accounting Review 53 (1): 1-15.
5. Burke, W. W. 1997. Auditor independence: An organizational psychology perspective. A report prepared on behalf of the AICPA for presentation to the Independence Standards Board. Working paper, Columbia University, New York, NY.
6. Commission on Auditors' Responsibilities (the Cohen Report). 1978. Report, Conclusions, and Recommendations. New York, NY: AICPA.
7. Dirsmith, M. W., and M. A. Covaleski. 1985. Informal communications, nonformal communications and mentoring in public accounting firms. Accounting, Organizations and Society 10: 149-169.
8. Finn, D. W., and J. C. Lampe. 1992. A study of whistleblowing among auditors. Professional Ethics 1 (3 and 4): 137-168.
9. Firth, M. 1981. Auditor-client relationships and their impact on bankers' perceived lending decisions. Accounting and Business Research 11 (Summer): 179-188.
10. Fishbein, M., and I. Ajzen. 1975. Beliefs, Attitude, Intention and Behavior: An Introduction to Theory and Research. Reading, MA: Addison-Wesley.
11. Graham, J. W. 1986. Principled organizational dissent: A theoretical essay. Research in Organizational Behavior 8: 1-52.
12. Guy, D. M., C. W. Alderman, and A. J. Winters. 1993. Auditing. Third edition. Fort Worth, TX: The Dryden Press.
13. Hooks, K. L., S. E. Kaplan, and J. J. Schultz, Jr. 1994. Enhancing communication to assist in fraud prevention and detection. AUDITING: A Journal of Practice & Theory (Fall): 86-117.
14. Imhoff, Jr., E. A. 1978. Employment effects on auditor independence. The Accounting Review 53 (4): 869-881.
15. Independence Standards Board. 1998. Annual Report. New York, NY: ISB.
16. Jeffrey, C., and N. Weatherholt. 1996. Ethical development, professional commitment, and rule observance attitudes: A study of CPAs and corporate accountants. Behavioral Research in Accounting 8: 8-31.
17. Jones, T. M. 1991. Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management Review 16 (April): 366-395.
18. Kaplan, S. E., and P. M. J. Reckers. 1993. An examination of the effects of accountability tactics on performance evaluation judgments in public accounting. Behavioral Research in Accounting. 5: 101-123.
19. _. 1995. An examination of auditors' reporting intentions upon discovery of procedures prematurely signed-off. AUDITING: A Journal of Practice & Theory (Fall): 90-104.
20. Koh, H. C., and P. Mahathevan. 1993. The effects of client employment on auditor independence. British Accounting Review 25: 227-242.
21. Lampe, J. C., and D. W. Finn. 1992. A model of auditors' ethical decision processes. AUDITING: A Journal of Practice & Theory 11 (Supplement): 33-59.
22. McNair, C. J. 1991. Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior. Accounting, Organizations and Society 16: 635-653.
23. Miceli, M., and J. P. Near. 1984. The relationships among beliefs, organizational position and whistle-blowing status: A discriminant analysis. Academy of Management Journal 27: 687-705.
24. _, _, and C. R. Schwenk. 1991. Who blows the whistle and why? Industrial and Labor Relations Review 45: 113-130.
25. _, and _. 1992. Blowing the Whistle: The Organizational and Legal Implications for Companies and Employees. New York, NY: Lexington Books.
26. National Commission on Fraudulent Financial Reporting (the Treadway Commission). 1987. Report of the National Commission on Fraudulent Financial Reporting. Washington, D.C.: U.S. Government Printing Office.
27. Parlin, J. C., and R. W. Bartlett. 1994. Prior employment effects and independence in fact. Business & Professional Ethics Journal 13 (1&2): 185-202.
28. Ponemon, L. A. 1994. Comment: Whistle-blowing as an internal control mechanism: Individual and organizational considerations. AUDITING: A Journal of Practice & Theory (Fall): 118-130.
29. Schultz, Jr., J. J., D. A. Johnson, D. Morris, and S. Dyrnes. 1993. An investigation of the reporting of questionable acts in an international setting. Journal of Accounting Research 31 (Supplement): 75-103.
30. Shaub, M. K., D. W. Finn, and P. Munter. 1993. The effects of auditors' ethical orientation on commitment and ethical sensitivity. Behavioral Research in Accounting 5: 145-169.
31. Sorensen, J. E., and T. C. Sorensen. 1974. The conflict of professionals in bureaucratic organizations. Administrative Science Quarterly 19 (March): 98-106.
32. Steele, R. P., and N. K. Ovalle. 1984. A review and meta-analysis of research on the relationship between behavioral intentions and employee turnover. Journal of Applied Psychology 69: 673-686.
33. Whittington, O. R., and K. Pany. 1995. Principles of Auditing. Eleventh edition. Chicago, IL: Irwin.
34. Wright, A. 1988. The impact of prior working papers on auditor evidential planning judgments. Accounting, Organizations and Society 13: 595-605.