Prajogo, Daniel; Castka, Pavel; Searcy, Cory - In: Journal of business ethics : JBE 173 (2021) 4, pp. 795-811
Ethical issues in non-financial auditing are increasingly under scrutiny and questions have been raised about the impartiality and independence of audits. Among many other problematic issues, firms have discretion to select their assurance providers and are also required to cover the cost of the...