Proponents of mutual recognition of accounting principles and auditing standards across-borders assume a minimal level of uniformity in the application of basic accounting and auditing standards. Furthermore, international accounting firms proclaim a worldwide uniformity of the services they...

This research investigates the influence of client integrity and competence as well as firm and individual auditor differences on materiality estimates. In a laboratory setting, a case study was administered to 494 auditors (152 managers and 342 seniors) from five Big Six firms. The subjects...

We wish to thank the sponsors of this symposium for providing us with the opportunity to present our research. We also wish to thank our anonymous reviewers, our discussants Professor Linda Thorne and Mr. Bruce Jenkins, and all our colleagues who attended the symposium for their insightful...

To imply that a series of behavioral controls solves the problem begs the question of human behavior. How would auditors really act when faced with tough issues of independence? Would they consistently act in a manner that would guarantee the needed state of independence? Or might they allow the...

This research summarizes the data in seven previously published articles examining auditor perceptions on independence, confidentiality, materiality estimates, and underreporting and/or premature sign-off in a European setting. Our sample includes approximately 300 auditors from: Denmark,...

This research examines the importance of previously identified factors (i.e., investor needs, client retention, professional values and obligations, and time budget pressures) on independence in two scenarios. The sample includes of 198 auditors from Big 6 auditing firms located in Denmark,...