Findings are reported from an empirical investigation of cost-quality conflict using a survey of audit juniors and seniors in four of the Big Five audit firms in Ireland. Prior findings, mainly from U.S. studies, indicate the presence of a cost-quality conflict in the audit environment....

Ethical decision-making is theorised to consist of four stages: identification of an ethical dilemma, ethical judgement, ethical intentions and ethical actions. The moral intensity of the situation has been found to influence the ethical decision-making process. Using a survey consisting of four...