Purpose – To examine whether auditor‐client relationships have an effect on the decision by an auditor to remove an audit qualification. Design/methodology/approach – The paper tracks the event history of a sample of firms from the issuance of a first time audit qualification for going...

The purpose of this study is to examine mentoring as an important resource in coping with rapid organizational change during the merger of two international accounting firms. Shortly after their merger, 28 pairs of management advisory services (MAS) professionals, i.e., protégés and their...

By its nature, the capitalistic economic system has produced numerous ethical conflicts. The professions, as well as business in general, have been impacted by the increased emphasis on ethical behaviour. In the past few years, there has been an increased interest in business ethics. One...