Our research reviewed the methodologies and findings of the auditing and forensic accounting disciplines concentrating on the associations between auditors' perceptions of client trustworthiness and the audit-decision process. In our research, we review 20 studies that examined client...

This study examined whether having attended a public, private or religious affiliated grade and/or high school influenced a college student’s ethical decision making process. We also examined whether having taken an ethics course in college influences a student’s ethical decision making...

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,...