Purpose: This study aims to investigate the relationships among budget emphasis, budget planning models, and performance, to determine whether an emphasis on the budget has indirect effects on performance, in the presence of other budget planning characteristics as mediators....

Purpose: The purpose of this paper is to investigate the influence of moral philosophy on the ethical beliefs of auditors. The paper argues that an individual's moral philosophy is the key factor in how one views ethical issues and largely determines the ethical choices one makes. The paper also...