This study examines the influence of firm management's ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor's propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that...

Accounting regulation is one aspect of the government’s role in protecting the investing public’s interest. The Sarbanes-Oxley Act of 2002 (SOX) was an effort by the U.S. Congress to remedy negative effects of earlier major accounting failures. Requirements of SOX highlight the critical role...

Prior research has shown that a work environment that facilitates work-life balance not only benefits the personal lives of employees but leads to better job performance and ethical decision-making. Allocation of time between career and personal life is an age-old challenge for working people....