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The impact of commitment and moral reasoning on auditors' responses to social influence pressure

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  1. Corinna Ewelt-Knauer & Anja Schwering & Sandra Winkelmann, 2022. "Doing Good by Doing Bad: How Tone at the Top and Tone at the Bottom Impact Performance-Improving Noncompliant Behavior," Journal of Business Ethics, Springer, vol. 175(3), pages 609-624, January.
  2. Laurence Daoust & Bertrand Malsch, 2020. "When the Client Is A Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1333-1369, September.
  3. Barrainkua, Itsaso & Espinosa-Pike, Marcela, 2018. "The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 176-187.
  4. Bruce M. Clayton & Chris J. Staden, 2015. "The Impact of Social Influence Pressure on the Ethical Decision Making of Professional Accountants: Australian and New Zealand Evidence," Australian Accounting Review, CPA Australia, vol. 25(4), pages 372-388, December.
  5. Allen D. Blay & Eric S. Gooden & Mark J. Mellon & Douglas E. Stevens, 2018. "The Usefulness of Social Norm Theory in Empirical Business Ethics Research: A Review and Suggestions for Future Research," Journal of Business Ethics, Springer, vol. 152(1), pages 191-206, September.
  6. Bilal Adel Moustafa Abdallah & Mohamed Gaber Ghanem & Wagdi Hamed Hijazi, 2024. "Analyzing the Factors That Affect Auditor’s Judgment and Decision Making in Lebanese Audit Firms," JRFM, MDPI, vol. 17(2), pages 1-25, February.
  7. Lailah Fujianti, 2019. "The Role of Legal Compliance and Good Corporate Governance on Reducing Audit Delay on Publicly Listed Companies in Indonesia," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(3), pages 359-365, December.
  8. repec:dau:papers:123456789/3498 is not listed on IDEAS
  9. Curtis, Mary B. & Payne, Elizabeth A., 2008. "An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 9(2), pages 104-121.
  10. Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can auditors be independent? : Experimental evidence," Papers 07-59, Sonderforschungsbreich 504.
  11. Cathy Beaudoin & Anna Cianci & George Tsakumis, 2015. "The Impact of CFOs’ Incentives and Earnings Management Ethics on their Financial Reporting Decisions: The Mediating Role of Moral Disengagement," Journal of Business Ethics, Springer, vol. 128(3), pages 505-518, May.
  12. Florian Hoos & Grégoire Bollmann, 2012. "Is accountability a double-edged sword? Experimental evidence on the effectiveness of internal controls to prevent fraud," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(2), pages 115-132, November.
  13. D. Lowe & Philip Reckers, 2012. "An Examination of the Contribution of Dispositional Affect on Ethical Lapses," Journal of Business Ethics, Springer, vol. 111(2), pages 179-193, December.
  14. Sammy Xiaoyan Ying & Chris Patel & Aeson Luiz Dela Cruz, 2023. "The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3193-3215, September.
  15. Isabel Z. Wang & Neil Fargher, 2017. "The effects of tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(4), pages 1177-1202, December.
  16. Cieslewicz, Joshua K., 2014. "Relationships between national economic culture, institutions, and accounting: Implications for IFRS," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 511-528.
  17. Uthman Alturki & Ahmed Aldraiweesh, 2021. "Application of Learning Management System (LMS) during the COVID-19 Pandemic: A Sustainable Acceptance Model of the Expansion Technology Approach," Sustainability, MDPI, vol. 13(19), pages 1-16, October.
  18. Florackis, Chris & Sainani, Sushil, 2021. "Can CFOs resist undue pressure from CEOs to manage earnings?," Journal of Corporate Finance, Elsevier, vol. 67(C).
  19. Razana Juhaida Johari & Nordayana Sri Ridzoan & Arumega Zarefar, 2019. "The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors¡¯ Job Performance," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 88-106, May.
  20. repec:dau:papers:123456789/7549 is not listed on IDEAS
  21. Inyoman Agus Wijaya & Mentari Tri Yulyona, 2017. "Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 398-403.
  22. Ervin L. Black & F. Greg Burton & Joshua K. Cieslewicz, 2022. "Improving Ethics: Extending the Theory of Planned Behavior to Include Moral Disengagement," Journal of Business Ethics, Springer, vol. 181(4), pages 945-978, December.
  23. Sammy Xiaoyan Ying & Chris Patel, 2015. "The Influence of Partners? Views on Chinese Auditors? Judgments Related to Professional Scepticism," Proceedings of Business and Management Conferences 2304228, International Institute of Social and Economic Sciences.
  24. Said, Jamaliah & Alam, Md. Mahmudul & Ramli, Masitah & Rafidi, Marhamah, 2020. "Integrating Ethical Values into Fraud Triangle Theory in Assessing Employee Fraud: Evidence from the Malaysian Banking Industry," SocArXiv xpqrs_v1, Center for Open Science.
  25. Tiphaine Compernolle, 2008. "De l'indépendance individuelle à l'indépendance collective de l'audit : l'apport de la théorie systémique," Post-Print halshs-00522496, HAL.
  26. Mouna Hazgui & Marion Brivot, 2022. "Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics," Journal of Business Ethics, Springer, vol. 175(4), pages 741-758, February.
  27. Espinosa-Pike, Marcela & Barrainkua, Itsaso, 2016. "An exploratory study of the pressures and ethical dilemmas in the audit conflict," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 10-20.
  28. Mehdi Nekhili & Fahim Javed & Haithem Nagati, 2022. "Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management," Journal of Business Ethics, Springer, vol. 177(2), pages 233-260, May.
  29. Yves Gendron & Roy Suddaby & Sandy Q. Qu, 2009. "Professional–Organisational Commitment: A Study of Canadian Professional Accountants," Australian Accounting Review, CPA Australia, vol. 19(3), pages 231-248, September.
  30. Thomas C. Omer & Nathan Y. Sharp & Dechun Wang, 2018. "The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices," Journal of Business Ethics, Springer, vol. 149(4), pages 811-831, June.
  31. Pruijssers, Jorien Louise & Singer, Gallia & Singer, Zvi & Tsang, Desmond, 2023. "Social influence pressures and the risk preferences of aspiring financial market professionals," Journal of Accounting Education, Elsevier, vol. 62(C).
  32. Raja Adri Satriawan Surya, 2017. "Whistle Blowing in The Police Sector: The Importance of Control Behaviour Factor and Professional Commitment," GATR Journals afr128, Global Academy of Training and Research (GATR) Enterprise.
  33. Matthias Mahlendorf, 2015. "Allowance for failure: reducing dysfunctional behavior by innovating accountability practices," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 655-686, August.
  34. Graeme Currie & John Richmond & James Faulconbridge & Claudia Gabbioneta & Daniel Muzio, 2019. "Professional Misconduct in Healthcare: Setting Out a Research Agenda for Work Sociology," Work, Employment & Society, British Sociological Association, vol. 33(1), pages 149-161, February.
  35. Christian Mangiwa & Agus Bandang & Hamka Ridwan & Muhammad Ashari & Maxyanus Taruk Lobo, 2017. "The Effect of Locus of Control, Time Budget Pressure, and Professional Commitment on Dysfunctional Audit Behaviour," Journal of Education and Vocational Research, AMH International, vol. 8(2), pages 49-61.
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