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Auditor underreporting of time and moral reasoning: An experimental lab study

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  1. 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.
  2. Agoglia, Christopher P. & Hatfield, Richard C. & Lambert, Tamara A., 2015. "Audit team time reporting: An agency theory perspective," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 1-14.
  3. Yves Mard & Christelle Chaplais & Sylvain Marsat, 2014. "De la possibilité d'accroître l'éthique de l'auditeur : Le cas d'une formation," Post-Print hal-01899102, HAL.
  4. Krista Fiolleau & Steven E. Kaplan, 2017. "Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students," Journal of Business Ethics, Springer, vol. 142(2), pages 259-276, May.
  5. Olivier Charpateau, 2011. "Ethique et indépendance interne : une nouvelle dimension de l'indépendance de l'auditeur légal," Post-Print halshs-00613297, HAL.
  6. 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.
  7. Shafer, William E., 2008. "Ethical climate in Chinese CPA firms," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 825-835.
  8. 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.
  9. Tsui, Judy S. L. & Gul, Ferdinand A., 1996. "Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 41-51, January.
  10. Joan Hise & Dawn Massey, 2010. "Applying the Ignatian Pedagogical Paradigm to the Creation of an Accounting Ethics Course," Journal of Business Ethics, Springer, vol. 96(3), pages 453-465, October.
  11. Christelle Chaplais & Yves Mard & Sylvain Marsat, 2016. "The auditor facing ethical dilemnas: the impact of an ethical training on the compliance with deontological code [L'auditeur face aux dilemmes éthiques : L'impact d'une formation à l'éthique sur la," Post-Print hal-02156617, HAL.
  12. Buchheit, Steve, 2003. "Reporting the cost of capacity," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 549-565, August.
  13. Olivier Charpateau, 2011. "Ethique et indépendance interne : une nouvelle dimension de l'indépendance de l'auditeur légal," Post-Print hal-00646835, HAL.
  14. Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352.
  15. Greg Loviscky & Linda Treviño & Rick Jacobs, 2007. "Assessing Managers’ Ethical Decision-making: An Objective Measure of Managerial Moral Judgment," Journal of Business Ethics, Springer, vol. 73(3), pages 263-285, July.
  16. Tsui, Judy S. L., 1996. "Auditors' ethical reasoning: Some audit conflict and cross cultural evidence," The International Journal of Accounting, Elsevier, vol. 31(1), pages 121-133.
  17. Ascaryan Rafinda & Agus Suroso & Timea Gal, 2020. "Predictive Power of Situational Factor and Individual Factor on Misreporting Behaviour," International Review of Management and Marketing, Econjournals, vol. 10(1), pages 84-90.
  18. Natalia M. Mintchik & Timothy A. Farmer, 2009. "Associations Between Epistemological Beliefs and Moral Reasoning: Evidence from Accounting," Journal of Business Ethics, Springer, vol. 84(2), pages 259-275, January.
  19. Marietta Peytcheva & Peter R. Gillett, 2012. "Auditor perceptions of prior involvement and reputation threats as antecedents of quality threatening audit behavior," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(9), pages 796-820, October.
  20. Olivier Charpateau, 2007. "Ethique De L'Auditeur Et Capacite A Reveler Une Erreur : Comparaison Des Auditeurs Financiers Et Operationnels," Post-Print halshs-00543243, HAL.
  21. Sweeney, John T. & Suh, Ik Seon & Dalton, Kenneth C. & Meljem, Sylvia, 2017. "Are workpaper reviews preparer-specific?," The British Accounting Review, Elsevier, vol. 49(6), pages 560-577.
  22. Steve Buchheit, 2009. "A comparison of auditor and non-auditor performance evaluations," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(1), pages 22-38, January.
  23. 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.
  24. Jan Svanberg & Peter Öhman, 2016. "Does Ethical Culture in Audit Firms Support Auditor Objectivity?," Accounting in Europe, Taylor & Francis Journals, vol. 13(1), pages 65-79, April.
  25. Anna M. Cianci & James Lloyd Bierstaker, 2009. "The effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(5), pages 455-474, May.
  26. C. Chang & Sin-Hui Yen, 2007. "The Effects of Moral Development and Adverse Selection Conditions on Managers’ Project Continuance Decisions: A Study in the Pacific-Rim Region," Journal of Business Ethics, Springer, vol. 76(3), pages 347-360, December.
  27. Ascaryan Rafinda & Tímea Gal & Putri Purwaningtyas, 2019. "Business Ethics Course On Student Moral Reasoning," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 4(Special), pages 60-68, May.
  28. 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).
  29. Hunt, Nicholas C. & Curtis, Mary B. & Rixom, Jessica M., 2022. "Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility," Accounting, Organizations and Society, Elsevier, vol. 102(C).
  30. William Kerler & Larry Killough, 2009. "The Effects of Satisfaction with a Client’s Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors’ Perceived Risk of Management Fraud," Journal of Business Ethics, Springer, vol. 85(2), pages 109-136, March.
  31. Rutledge, Robert W. & Karim, Khondkar E., 1999. "The influence of self-interest and ethical considerations on managers' evaluation judgments," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 173-184, April.
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