-
1
-
-
0347755439
-
Does selection socialization help to explain accountants' weak ethical reasoning?
-
Abdolmohammadi, M.J., Read, W.J. and Scarbrough, D.P. (2003), Does selection socialization help to explain accountants' weak ethical reasoning?, Journal of Business Ethics, Vol. 42 No. 1, pp. 71-81.
-
(2003)
Journal of Business Ethics
, vol.42
, Issue.1
, pp. 71-81
-
-
Abdolmohammadi, M.J.1
Read, W.J.2
Scarbrough, D.P.3
-
2
-
-
67651100974
-
How performance management can build productivity, retain staff and save money
-
Accounting Office Management and Administrative Report
-
Accounting Office Management and Administrative Report (2006), How performance management can build productivity, retain staff and save money, Accounting Office Management and Administrative Report, Vol. 6, pp. 1-6.
-
(2006)
Accounting Office Management and Administrative Report
, vol.6
, pp. 1-6
-
-
-
3
-
-
0003877119
-
-
American Institute of Certified Public Accountants, American Institute of Certified Public Accountants, New York, NY
-
American Institute of Certified Public Accountants (2000), Code of Professional Conduct, American Institute of Certified Public Accountants, New York, NY.
-
(2000)
Code of Professional Conduct
-
-
-
4
-
-
26444449123
-
-
American Institute of Certified Public Accountants, American Institute of Certified Public Accountants, New York, NY
-
American Institute of Certified Public Accountants (2004), Code of Professional Conduct, American Institute of Certified Public Accountants, New York, NY.
-
(2004)
Code of Professional Conduct
-
-
-
5
-
-
0010839416
-
Explanation as a method for evaluating client-suggested causes in analytical procedures
-
Anderson, T.N. Jr and Koonce, L. (1995), Explanation as a method for evaluating client-suggested causes in analytical procedures, Auditing: A Journal of Practice & Theory, Vol. 14, pp. 124-32.
-
(1995)
Auditing: A Journal of Practice & Theory
, vol.14
, pp. 124-32
-
-
Anderson Jr., T.N.1
Koonce, L.2
-
6
-
-
29644436197
-
The effect of non-audit services on client risk, acceptance and staffing decisions
-
Asare, S., Cohen, J. and Trompeter, G. (2005), The effect of non-audit services on client risk, acceptance and staffing decisions, Journal of Accounting and Public Policy, Vol. 24 No. 6, pp. 489-520.
-
(2005)
Journal of Accounting and Public Policy
, vol.24
, Issue.6
, pp. 489-520
-
-
Asare, S.1
Cohen, J.2
Trompeter, G.3
-
7
-
-
0001554983
-
Sequential belief revision in auditing
-
Ashton, A.H. and Ashton, R.H. (1988), Sequential belief revision in auditing, The Accounting Review, Vol. 63 No. 4, pp. 623-41.
-
(1988)
The Accounting Review
, vol.63
, Issue.4
, pp. 623-41
-
-
Ashton, A.H.1
Ashton, R.H.2
-
8
-
-
38249018832
-
Evidence-responsiveness in professional judgment: Effects of positive versus negative evidence and presentation mode
-
Ashton, R.H. and Ashton, A.H. (1990), Evidence-responsiveness in professional judgment: effects of positive versus negative evidence and presentation mode, Organizational Behavior and Human Decision Processes, Vol. 46 No. 1, pp. 1-19.
-
(1990)
Organizational Behavior and Human Decision Processes
, vol.46
, Issue.1
, pp. 1-19
-
-
Ashton, R.H.1
Ashton, A.H.2
-
9
-
-
1142299348
-
Why good accountants do bad audits
-
Bazerman, M.H., Loewenstein, G. and Moore, D.A. (2002), Why good accountants do bad audits, Harvard Business Review, Vol. 80 No. 11, pp. 96-103.
-
(2002)
Harvard Business Review
, vol.80
, Issue.11
, pp. 96-103
-
-
Bazerman, M.H.1
Loewenstein, G.2
Moore, D.A.3
-
10
-
-
29644444897
-
Enterprise risk management: An empirical analysis of factors associated with the extent of implementation
-
Beasley, M., Clune, R. and Hermanson, D.R. (2005), Enterprise risk management: an empirical analysis of factors associated with the extent of implementation, Journal of Accounting and Public Policy, Vol. 24, pp. 521-31.
-
(2005)
Journal of Accounting and Public Policy
, vol.24
, pp. 521-31
-
-
Beasley, M.1
Clune, R.2
Hermanson, D.R.3
-
11
-
-
3042623797
-
Testing the 'inverted-U' phenomenon in moral development on recently promoted senior managers and partners
-
Bernardi, R.A. and Arnold, D.F. Sr (2004), Testing the 'inverted-U' phenomenon in moral development on recently promoted senior managers and partners, Contemporary Accounting Research, Vol. 21 No. 2, pp. 353-67.
-
(2004)
Contemporary Accounting Research
, vol.21
, Issue.2
, pp. 353-67
-
-
Bernardi, R.A.1
Arnold Sr., D.F.2
-
12
-
-
8744274277
-
The effects of fee pressure and partner pressure on audit planning decisions
-
Bierstaker, J. and Wright, A. (2001), The effects of fee pressure and partner pressure on audit planning decisions, Advances in Accounting, Vol. 18, pp. 25-46.
-
(2001)
Advances in Accounting
, vol.18
, pp. 25-46
-
-
Bierstaker, J.1
Wright, A.2
-
15
-
-
0002119268
-
The disposition of audit detected misstatements: An examination of risk and reward factors and aggregation effects
-
Braun, K.W. (2001), The disposition of audit detected misstatements: an examination of risk and reward factors and aggregation effects, Contemporary Accounting Research, Vol. 18, pp. 71-99.
-
(2001)
Contemporary Accounting Research
, vol.18
, pp. 71-99
-
-
Braun, K.W.1
-
16
-
-
0034165440
-
The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting
-
Braun, R. (2000), The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting, Accounting, Organizations and Society, Vol. 25 No. 3, pp. 243-59.
-
(2000)
Accounting, Organizations and Society
, vol.25
, Issue.3
, pp. 243-59
-
-
Braun, R.1
-
17
-
-
67651114191
-
Enhance individual, team and firm performance by creating a feedback culture
-
Brown, D.S. and Porter, T. (2006), Enhance individual, team and firm performance by creating a feedback culture, CPA Practice Management Forum, Vol. 2, pp. 14-15.
-
(2006)
CPA Practice Management Forum
, vol.2
, pp. 14-15
-
-
Brown, D.S.1
Porter, T.2
-
18
-
-
0000802604
-
Constrast coding: A refinement of ANOVA in behavioral analysis
-
Buckless, F.A. and Ravenscroft, S.P. (1990), Constrast coding: a refinement of ANOVA in behavioral analysis, The Accounting Review, Vol. 65, pp. 933-45.
-
(1990)
The Accounting Review
, vol.65
, pp. 933-45
-
-
Buckless, F.A.1
Ravenscroft, S.P.2
-
19
-
-
37549003664
-
Auditors' decisions on audit differences that affect significant earnings thresholds
-
May
-
Bu-Peow Ng, T. (2007), Auditors' decisions on audit differences that affect significant earnings thresholds, Auditing: A Journal of Practice & Theory, May, pp. 71-90.
-
(2007)
Auditing: A Journal of Practice & Theory
, pp. 71-90
-
-
Bu-Peow Ng, T.1
-
20
-
-
0038173659
-
Accounting in crisis: Reform is urgent. Here's what needs to be done
-
January
-
Byrnes, N., McNamee, M., Brady, D. and Lavelle, L. (2002), Accounting in crisis: reform is urgent. Here's what needs to be done, BusinessWeek, January 28, pp. 44-8.
-
(2002)
Business Week
, vol.28
, pp. 44-8
-
-
Byrnes, N.1
McNamee, M.2
Brady, D.3
Lavelle, L.4
-
21
-
-
21644457594
-
Organizational governance and ethical systems: A covenantal approach to building trust
-
Caldwell, C. and Karri, R. (2005), Organizational governance and ethical systems: a covenantal approach to building trust, Journal of Business Ethics, Vol. 58 Nos 1/3, pp. 249-59.
-
(2005)
Journal of Business Ethics
, vol.58
, Issue.1-3
, pp. 249-59
-
-
Caldwell, C.1
Karri, R.2
-
22
-
-
0347616171
-
Outsourcing and audit risk for internal audit services
-
Caplan, D.H. and Kirschenheiter, M. (2000), Outsourcing and audit risk for internal audit services, Contemporary Accounting Research, Vol. 17 No. 3, pp. 387-428.
-
(2000)
Contemporary Accounting Research
, vol.17
, Issue.3
, pp. 387-428
-
-
Caplan, D.H.1
Kirschenheiter, M.2
-
23
-
-
0034287794
-
The effects of issue characteristics on the recognition of moral issues
-
Chia, A. and Mee, L.S. (2000), The effects of issue characteristics on the recognition of moral issues, Journal of Business Ethics, Vol. 27, pp. 255-69.
-
(2000)
Journal of Business Ethics
, vol.27
, pp. 255-69
-
-
Chia, A.1
Mee, L.S.2
-
24
-
-
0242679752
-
Client importance, nonaudit services, and abnormal accruals
-
Chung, H. and Kallapur, S. (2003), Client importance, nonaudit services, and abnormal accruals, The Accounting Review, Vol. 78 No. 4, pp. 931-55.
-
(2003)
The Accounting Review
, vol.78
, Issue.4
, pp. 931-55
-
-
Chung, H.1
Kallapur, S.2
-
25
-
-
33750375049
-
The applicability of a contingent factors model to accounting ethics research
-
Cohen, J.R. and Bennie, N.M. (2006), The applicability of a contingent factors model to accounting ethics research, Journal of Business Ethics, Vol. 68, pp. 1-18.
-
(2006)
Journal of Business Ethics
, vol.68
, pp. 1-18
-
-
Cohen, J.R.1
Bennie, N.M.2
-
26
-
-
0000802073
-
An examination of factors affecting audit practice
-
Cohen, J.R. and Trompeter, G.M. (1998), An examination of factors affecting audit practice, Contemporary Accounting Research, Vol. 15, pp. 481-504.
-
(1998)
Contemporary Accounting Research
, vol.15
, pp. 481-504
-
-
Cohen, J.R.1
Trompeter, G.M.2
-
27
-
-
8744271226
-
The effects of risk of misstatement on the propensity to commit reduced audit quality acts
-
Coram, P., Ng, J. and Woodliff, D. (2004), The effects of risk of misstatement on the propensity to commit reduced audit quality acts, Auditing: A Journal of Practice & Theory, Vol. 23, pp. 159-67.
-
(2004)
Auditing: A Journal of Practice & Theory
, vol.23
, pp. 159-67
-
-
Coram, P.1
Ng, J.2
Woodliff, D.3
-
28
-
-
0032220651
-
The calculated and the avowed: Techniques of discipline and struggles over identity in Big Six accounting firms
-
Covaleski, M.A., Dirsmith, M.W., Heian, J.B. and Samuel, S. (1998), The calculated and the avowed: techniques of discipline and struggles over identity in Big Six accounting firms, Administrative Science Quarterly, Vol. 43, pp. 293-327.
-
(1998)
Administrative Science Quarterly
, vol.43
, pp. 293-327
-
-
Covaleski, M.A.1
Dirsmith, M.W.2
Heian, J.B.3
Samuel, S.4
-
30
-
-
0002046665
-
A review and synthesis of pressure effects research in accounting
-
DeZoort, F.T. and Lord, A.T. (1997), A review and synthesis of pressure effects research in accounting, Journal of Accounting Literature, Vol. 16, pp. 28-85.
-
(1997)
Journal of Accounting Literature
, vol.16
, pp. 28-85
-
-
DeZoort, F.T.1
Lord, A.T.2
-
31
-
-
33744933728
-
Accountability and auditors materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort
-
DeZoort, T., Harrison, P. and Taylor, M. (2006), Accountability and auditors materiality judgments: the effects of differential pressure strength on conservatism, variability, and effort, Accounting, Organizations and Society, Vol. 31 Nos 4/5, pp. 373-90.
-
(2006)
Accounting, Organizations and Society
, vol.31
, Issue.5
, pp. 373-90
-
-
DeZoort, T.1
Harrison, P.2
Taylor, M.3
-
32
-
-
0001609599
-
Informal communications, nonformal communications and mentoring in public accounting firms
-
Dirsmith, M.W. and Covaleski, M.A. (1985), Informal communications, nonformal communications and mentoring in public accounting firms, Accounting, Organizations and Society, Vol. 19, pp. 149-70.
-
(1985)
Accounting, Organizations and Society
, vol.19
, pp. 149-70
-
-
Dirsmith, M.W.1
Covaleski, M.A.2
-
33
-
-
1542782906
-
Performance evaluation of auditors: Role perceptions of superior and subordinates
-
Emby, C. and Etherington, L.D. (1996), Performance evaluation of auditors: role perceptions of superior and subordinates, Auditing: A Journal of Practice & Theory, Vol. 15, pp. 99-109.
-
(1996)
Auditing: A Journal of Practice & Theory
, vol.15
, pp. 99-109
-
-
Emby, C.1
Etherington, L.D.2
-
34
-
-
0000550805
-
A multidimensional analysis of selected ethical issues in accounting
-
Flory, S.M., Phillips, T.J., Reidenbach, R.E. and Robin, D.P. (1992), A multidimensional analysis of selected ethical issues in accounting, The Accounting Review, Vol. 67 No. 2, pp. 284-303.
-
(1992)
The Accounting Review
, vol.67
, Issue.2
, pp. 284-303
-
-
Flory, S.M.1
Phillips, T.J.2
Reidenbach, R.E.3
Robin, D.P.4
-
35
-
-
33750903157
-
A typology of moral problems in business: A framework for ethical management
-
Geva, A. (2006), A typology of moral problems in business: a framework for ethical management, Journal of Business Ethics, Vol. 69 No. 2, pp. 133-47.
-
(2006)
Journal of Business Ethics
, vol.69
, Issue.2
, pp. 133-47
-
-
Geva, A.1
-
36
-
-
0001891035
-
Communication satisfaction: A path analytic study of accountants affiliated with CPA firms
-
Gregson, T. (1990), Communication satisfaction: a path analytic study of accountants affiliated with CPA firms, Behavioral Research in Accounting, Vol. 2, pp. 32-49.
-
(1990)
Behavioral Research in Accounting
, vol.2
, pp. 32-49
-
-
Gregson, T.1
-
37
-
-
0029715232
-
Auditors' incentives and their application of financial accounting standards
-
Hackenbrack, K. and Nelson, M. (1996), Auditors' incentives and their application of financial accounting standards, Accounting Review, Vol. 71, pp. 43-59.
-
(1996)
Accounting Review
, vol.71
, pp. 43-59
-
-
Hackenbrack, K.1
Nelson, M.2
-
38
-
-
0010841996
-
Methods used by Big 6 partners in practice development
-
Hooks, K., Cheramy, S.J. and Terry, L.S. (1994), Methods used by Big 6 partners in practice development, Auditing: A Journal of Practice & Theory, Vol. 13, pp. 101-14.
-
(1994)
Auditing: A Journal of Practice & Theory
, vol.13
, pp. 101-14
-
-
Hooks, K.1
Cheramy, S.J.2
Terry, L.S.3
-
39
-
-
0039372664
-
The effects of fee pressure and client risk on audit seniors' time budget decisions
-
Houston, R.W. (1999), The effects of fee pressure and client risk on audit seniors' time budget decisions, Auditing: A Journal of Practice & Theory, Vol. 18, pp. 70-86.
-
(1999)
Auditing: A Journal of Practice & Theory
, vol.18
, pp. 70-86
-
-
Houston, R.W.1
-
40
-
-
33947140506
-
Client importance and non-Big 5 auditors' reporting decisions
-
Hunt, A.K. and Lulseged, A. (2007), Client importance and non-Big 5 auditors' reporting decisions, Journal of Accounting and Public Policy, Vol. 26 No. 2, pp. 212-48.
-
(2007)
Journal of Accounting and Public Policy
, vol.26
, Issue.2
, pp. 212-48
-
-
Hunt, A.K.1
Lulseged, A.2
-
41
-
-
27944443763
-
Accounting quality, auditing, and corporate governance
-
Imhoff, E.A. (2003), Accounting quality, auditing, and corporate governance, Accounting Horizons, Vol. 17, pp. 117-28.
-
(2003)
Accounting Horizons
, vol.17
, pp. 117-28
-
-
Imhoff, E.A.1
-
42
-
-
0040568461
-
Client-acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation
-
Johnstone, K.M. (2000), Client-acceptance decisions: simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation, Auditing: A Journal of Practice & Theory, Vol. 19, pp. 1-26.
-
(2000)
Auditing: A Journal of Practice & Theory
, vol.19
, pp. 1-26
-
-
Johnstone, K.M.1
-
43
-
-
0039484452
-
Aggressive client reporting: Factors affecting auditors' generation of financial reporting alternatives
-
Johnstone, K.M., Bedard, J.C. and Biggs, S.F. (2002), Aggressive client reporting: factors affecting auditors' generation of financial reporting alternatives, Auditing: A Journal of Practice & Theory, Vol. 21 No. 1, pp. 47-65.
-
(2002)
Auditing: A Journal of Practice & Theory
, vol.21
, Issue.1
, pp. 47-65
-
-
Johnstone, K.M.1
Bedard, J.C.2
Biggs, S.F.3
-
44
-
-
3943067899
-
Auditors' ethical reasoning: Insights from past research and implications for the future
-
Jones, J., Massey, D. and Thorne, L. (2003), Auditors' ethical reasoning: insights from past research and implications for the future, Journal of Accounting Literature, Vol. 22, pp. 45-104.
-
(2003)
Journal of Accounting Literature
, vol.22
, pp. 45-104
-
-
Jones, J.1
Massey, D.2
Thorne, L.3
-
45
-
-
0000069381
-
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, Vol. 16, pp. 366-95.
-
(1991)
Academy of Management
, vol.16
, pp. 366-95
-
-
Jones, T.M.1
-
46
-
-
0041573294
-
The effect of quality assessment and directional goal commitment on auditors' acceptance of client-preferred accounting methods
-
Kadous, K., Kennedy, S.J. and Peecher, M.E. (2003), The effect of quality assessment and directional goal commitment on auditors' acceptance of client-preferred accounting methods, The Accounting Review, Vol. 3, pp. 759-78.
-
(2003)
The Accounting Review
, vol.3
, pp. 759-78
-
-
Kadous, K.1
Kennedy, S.J.2
Peecher, M.E.3
-
47
-
-
0039490205
-
An examination of auditors' reporting intentions when another auditor is offered client employment
-
Kaplan, S.E. and Whitecotton, S.M. (2001), An examination of auditors' reporting intentions when another auditor is offered client employment, Auditing: A Journal of Practice & Theory, Vol. 20 No. 1, pp. 45-63.
-
(2001)
Auditing: A Journal of Practice & Theory
, vol.20
, Issue.1
, pp. 45-63
-
-
Kaplan, S.E.1
Whitecotton, S.M.2
-
48
-
-
0002480983
-
The impact of time budget pressure, personality, and leadership variables on dysfunctional auditor behavior
-
Kelly, T. and Margheim, L. (1990), The impact of time budget pressure, personality, and leadership variables on dysfunctional auditor behavior, Auditing: A Journal of Practice & Theory, Vol. 9, pp. 21-42.
-
(1990)
Auditing: A Journal of Practice & Theory
, vol.9
, pp. 21-42
-
-
Kelly, T.1
Margheim, L.2
-
49
-
-
84893396860
-
Effects of feedback intervention on performance: A historical review, a meta-analysis, and a preliminary feedback intervention theory
-
Kluger, A.N. and DeNisi, A. (1996), Effects of feedback intervention on performance: a historical review, a meta-analysis, and a preliminary feedback intervention theory, Psychological Bulletin, Vol. 119, pp. 254-84.
-
(1996)
Psychological Bulletin
, vol.119
, pp. 254-84
-
-
Kluger, A.N.1
Denisi, A.2
-
50
-
-
8744269631
-
Ethical issues facing internal auditors and their profession
-
Lemon, W.M. and Wallace, W.A. (2000), Ethical issues facing internal auditors and their profession, Research on Accounting Ethics, Vol. 6, pp. 189-203.
-
(2000)
Research on Accounting Ethics
, vol.6
, pp. 189-203
-
-
Lemon, W.M.1
Wallace, W.A.2
-
51
-
-
0034288836
-
Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts?
-
Libby, R. and Kinney, W.R. (2000), Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts?, The Accounting Review, Vol. 75 No. 4, pp. 383-404.
-
(2000)
The Accounting Review
, vol.75
, Issue.4
, pp. 383-404
-
-
Libby, R.1
Kinney, W.R.2
-
52
-
-
0035315386
-
The impact of commitment and moral reasoning on auditors' responses to social influence pressure
-
Lord, A.T. and DeZoort, F.T. (2001), The impact of commitment and moral reasoning on auditors' responses to social influence pressure, Accounting, Organizations, and Society, Vol. 26, pp. 215-35.
-
(2001)
Accounting, Organizations, and Society
, vol.26
, pp. 215-35
-
-
Lord, A.T.1
DeZoort, F.T.2
-
53
-
-
67651085652
-
Tips for the Sarbanes-Oxley learning curve
-
June
-
McCarthy, E. (2004), Tips for the Sarbanes-Oxley learning curve, Journal of Accountancy, June, pp. 36-44.
-
(2004)
Journal of Accountancy
, pp. 36-44
-
-
McCarthy, E.1
-
54
-
-
0001763280
-
The effects of time pressure and audit program structure on audit performance
-
McDaniel, L.S. (1990), The effects of time pressure and audit program structure on audit performance, Journal of Accounting Research, Vol. 28, pp. 267-85.
-
(1990)
Journal of Accounting Research
, vol.28
, pp. 267-85
-
-
McDaniel, L.S.1
-
55
-
-
34248190202
-
The effect of moral intensity on ethical judgment
-
McMahon, J.M. and Harvey, R.J. (2007), The effect of moral intensity on ethical judgment, Journal of Business Ethics, Vol. 72, pp. 335-57.
-
(2007)
Journal of Business Ethics
, vol.72
, pp. 335-57
-
-
McMahon, J.M.1
Harvey, R.J.2
-
56
-
-
0041082018
-
The perceived effects of fixed fee audit billing arrangements
-
Margheim, L. and Kelley, T. (1992), The perceived effects of fixed fee audit billing arrangements, Accounting Horizons, Vol. 6, pp. 62-75.
-
(1992)
Accounting Horizons
, vol.6
, pp. 62-75
-
-
Margheim, L.1
Kelley, T.2
-
57
-
-
65049090664
-
The impact of task information feedback on ethical reasoning
-
Massey, D.W. and Thorne, L. (2006), The impact of task information feedback on ethical reasoning, Behavioral Research in Accounting, Vol. 18, pp. 103-17.
-
(2006)
Behavioral Research in Accounting
, vol.18
, pp. 103-17
-
-
Massey, D.W.1
Thorne, L.2
-
58
-
-
31144458817
-
Conflicts of interest and the case of auditor independence: Moral seduction and strategic issue cycling
-
Moore, D.A., Tetlock, P.E., Tanlu, L. and Bazerman, M.H. (2006), Conflicts of interest and the case of auditor independence: moral seduction and strategic issue cycling, The Academy of Management Review, Vol. 31, pp. 10-29.
-
(2006)
The Academy of Management Review
, vol.31
, pp. 10-29
-
-
Moore, D.A.1
Tetlock, P.E.2
Tanlu, L.3
Bazerman, M.H.4
-
59
-
-
3142617981
-
The impact of pressure from potential client business opportunities on the judgments of auditors across professional ranks
-
Moreno, K. and Bhattacharjee, S. (2003), The impact of pressure from potential client business opportunities on the judgments of auditors across professional ranks, Auditing: A Journal of Practice & Theory, Vol. 22, pp. 13-28.
-
(2003)
Auditing: A Journal of Practice & Theory
, vol.22
, pp. 13-28
-
-
Moreno, K.1
Bhattacharjee, S.2
-
60
-
-
0036993738
-
Evidence from auditors about managers' and auditors' earnings management decisions
-
Nelson, M., Elliott, J. and Tarpley, R. (2002), Evidence from auditors about managers' and auditors' earnings management decisions, The Accounting Review, Vol. 77, pp. 175-203.
-
(2002)
The Accounting Review
, vol.77
, pp. 175-203
-
-
Nelson, M.1
Elliott, J.2
Tarpley, R.3
-
61
-
-
0031123898
-
The effect of ambiguity on loss contingency reporting judgments
-
Nelson, M.W. and Kinney, W.R. (1997), The effect of ambiguity on loss contingency reporting judgments, The Accounting Review, Vol. 72, pp. 257-74.
-
(1997)
The Accounting Review
, vol.72
, pp. 257-74
-
-
Nelson, M.W.1
Kinney, W.R.2
-
62
-
-
0141782223
-
An empirical investigation of the influence of selected personal, organizational and moral intensity factors on ethical decision making
-
Paolillo, J.G.P. and Vitell, S. (2002), An empirical investigation of the influence of selected personal, organizational and moral intensity factors on ethical decision making, Journal of Business Ethics, Vol. 35, pp. 65-75.
-
(2002)
Journal of Business Ethics
, vol.35
, pp. 65-75
-
-
Paolillo, J.G.P.1
Vitell, S.2
-
63
-
-
8644275082
-
Supervisory actions and job satisfaction: An analysis of differences between large and small public accounting firms
-
June
-
Patten, D. (1995), Supervisory actions and job satisfaction: an analysis of differences between large and small public accounting firms, Accounting Horizons, June, pp. 17-28.
-
(1995)
Accounting Horizons
, pp. 17-28
-
-
Patten, D.1
-
64
-
-
84984260909
-
Auditor underreporting of time and moral reasoning: An experimental lab study
-
Ponemon, L.A. (1992), Auditor underreporting of time and moral reasoning: an experimental lab study, Contemporary Accounting Research, Vol. 9, pp. 171-89.
-
(1992)
Contemporary Accounting Research
, vol.9
, pp. 171-89
-
-
Ponemon, L.A.1
-
65
-
-
77249125301
-
Audit committee characteristics 'gray'directors, and interaction with internal auditing
-
Raghunandan, K., Read, W.J. and Rama, D.V. (2001), Audit committee characteristics 'gray'directors, and interaction with internal auditing, Accounting Horizons, Vol. 15, pp. 105-18.
-
(2001)
Accounting Horizons
, vol.15
, pp. 105-18
-
-
Raghunandan, K.1
Read, W.J.2
Rama, D.V.3
-
66
-
-
0003192804
-
Multi-auditor judgment/decision making research: A decade later
-
Rich, J.S., Solomon, I. and Trotman, K.T. (1997a), Multi-auditor judgment/decision making research: a decade later, Journal of Accounting Literature, Vol. 16, pp. 86-126.
-
(1997)
Journal of Accounting Literature
, vol.16
, pp. 86-126
-
-
Rich, J.S.1
Solomon, I.2
Trotman, K.T.3
-
67
-
-
0031185231
-
The audit review process: A characterization from the persuasion perspective
-
Rich, J.S., Solomon, I. and Trotman, K.T. (1997b), The audit review process: a characterization from the persuasion perspective, Accounting, Organizations and Society, Vol. 22, pp. 481-505.
-
(1997)
Accounting, Organizations and Society
, vol.22
, pp. 481-505
-
-
Rich, J.S.1
Solomon, I.2
Trotman, K.T.3
-
68
-
-
0031205959
-
The persuasiveness of audit evidence: The case of accounting policy decisions
-
Salterio, S. and Koonce, L. (1997), The persuasiveness of audit evidence: the case of accounting policy decisions, Accounting, Organizations and Society, Vol. 22, pp. 573-87.
-
(1997)
Accounting, Organizations and Society
, vol.22
, pp. 573-87
-
-
Salterio, S.1
Koonce, L.2
-
69
-
-
43949159688
-
Mentoring in public accounting firms: An analysis of mentor-protégé relationships, mentorship functions, and protégé turnover intentions
-
Scandura, T.E. and Viator, R.E. (1994), Mentoring in public accounting firms: an analysis of mentor-protégé relationships, mentorship functions, and protégé turnover intentions, Accounting, Organizations and Society, Vol. 19, pp. 717-34.
-
(1994)
Accounting, Organizations and Society
, vol.19
, pp. 717-34
-
-
Scandura, T.E.1
Viator, R.E.2
-
70
-
-
0011115287
-
Audit committees' interaction with internal auditing: Canadian evidence
-
Scarbrough, P., Rama, D.V. and Raghunandan, K. (1998), Audit committees' interaction with internal auditing: Canadian evidence, Accounting Horizons, Vol. 12, pp. 51-62.
-
(1998)
Accounting Horizons
, vol.12
, pp. 51-62
-
-
Scarbrough, P.1
Rama, D.V.2
Raghunandan, K.3
-
71
-
-
21344497314
-
An investigation of the reporting of questionable acts in an international setting
-
Schultz, J.J. Jr, Johnson, D.A., Morris, D. and Dyrnes, S. (1993), An investigation of the reporting of questionable acts in an international setting, Journal of Accounting Research, Vol. 31, pp. 75-103.
-
(1993)
Journal of Accounting Research
, vol.31
, pp. 75-103
-
-
Schultz Jr., J.J.1
Johnson, D.A.2
Morris, D.3
Dyrnes, S.4
-
72
-
-
0039109323
-
The effects of formal sanctions on auditor independence
-
Shafer, W.E., Morris, R.E. and Ketchand, A.A. (1999), The effects of formal sanctions on auditor independence, Auditing: A Journal of Practice & Theory, Vol. 18, pp. 113-5.
-
(1999)
Auditing: A Journal of Practice & Theory
, vol.18
, pp. 113-5
-
-
Shafer, W.E.1
Morris, R.E.2
Ketchand, A.A.3
-
73
-
-
84986160785
-
Effects of personal values on auditors' ethical decisions
-
Shafer, W.E., Morris, R.E. and Ketchand, A.A. (2001), Effects of personal values on auditors' ethical decisions, Accounting, Auditing & Accountability Journal, Vol. 14 No. 21, pp. 254-77.
-
(2001)
Accounting, Auditing & Accountability Journal
, vol.14
, Issue.21
, pp. 254-77
-
-
Shafer, W.E.1
Morris, R.E.2
Ketchand, A.A.3
-
74
-
-
0029687698
-
Creative compliance in financial reporting
-
Shah, A. (1996), Creative compliance in financial reporting, Accounting, Organizations and Society, Vol. 21, pp. 23-41.
-
(1996)
Accounting, Organizations and Society
, vol.21
, pp. 23-41
-
-
Shah, A.1
-
75
-
-
0030121920
-
The role of moral intensity and fairness perception in judgments of ethicality: A comparison of managerial professionals and the general public
-
Singer, M.S. (1996), The role of moral intensity and fairness perception in judgments of ethicality: a comparison of managerial professionals and the general public, Journal of Business Ethics, Vol. 15 No. 4, pp. 469-74.
-
(1996)
Journal of Business Ethics
, vol.15
, Issue.4
, pp. 469-74
-
-
Singer, M.S.1
-
76
-
-
0031116176
-
Observer judgments about moral agents, ethical decisions: The role of scope of justice and moral intensity
-
Singer, M.S. and Singer, A.E. (1997), Observer judgments about moral agents, ethical decisions: the role of scope of justice and moral intensity, Journal of Business Ethics, Vol. 16 No. 5, pp. 473-84.
-
(1997)
Journal of Business Ethics
, vol.16
, Issue.5
, pp. 473-84
-
-
Singer, M.S.1
Singer, A.E.2
-
77
-
-
22444453978
-
Antecedents, consequences, and mediating effects of perceived moral intensity and personal moral philosophies
-
Singhapakdi, A., Vitell, S.J. and Franke, G.R. (1999), Antecedents, consequences, and mediating effects of perceived moral intensity and personal moral philosophies, Journal of the Academy of Marketing Science, Vol. 27 No. 1, pp. 19-36.
-
(1999)
Journal of the Academy of Marketing Science
, vol.27
, Issue.1
, pp. 19-36
-
-
Singhapakdi, A.1
Vitell, S.J.2
Franke, G.R.3
-
79
-
-
0141839908
-
The development of two measures to assess accountants' prescriptive and deliberative moral reasoning
-
Thorne, L. (2000), The development of two measures to assess accountants' prescriptive and deliberative moral reasoning, Behavioral Research in Accounting, Vol. 12, pp. 139-70.
-
(2000)
Behavioral Research in Accounting
, vol.12
, pp. 139-70
-
-
Thorne, L.1
-
80
-
-
0002925453
-
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, Vol. 13, pp. 56-68.
-
(1994)
Auditing: A Journal of Practice & Theory
, vol.13
, pp. 56-68
-
-
Trompeter, G.1
-
81
-
-
33751564485
-
Enhancing knowledge sharing in public accounting firms
-
Vera-Munoz, S.C., Ho, J.L. and Chow, C.W. (2006), Enhancing knowledge sharing in public accounting firms, Accounting Horizons, Vol. 22, pp. 133-56.
-
(2006)
Accounting Horizons
, vol.22
, pp. 133-56
-
-
Vera-Munoz, S.C.1
Ho, J.L.2
Chow, C.W.3
-
82
-
-
0000342774
-
Everyday moral issues experienced by managers
-
Waters, J.A., Bird, F. and Chant, P.D. (1986), Everyday moral issues experienced by managers, Journal of Business Ethics, Vol. 5, pp. 373-85.
-
(1986)
Journal of Business Ethics
, vol.5
, pp. 373-85
-
-
Waters, J.A.1
Bird, F.2
Chant, P.D.3
-
83
-
-
84998075628
-
An examination of factors affecting the decision to waive audit adjustments
-
Wright, A. and Wright, S. (1997), An examination of factors affecting the decision to waive audit adjustments, Journal of Accounting, Auditing, and Finance, Vol. 12, pp. 15-36.
-
(1997)
Journal of Accounting, Auditing, and Finance
, vol.12
, pp. 15-36
-
-
Wright, A.1
Wright, S.2
|