This study classifies and reports public auditors' observations of unethical behavior within their offices. Sixty-six of 238 survey respondents reported observing eighty instances of unethical behavior in their offices. The majority of behaviors are audit-related; although many are workplace...

We employ a Layers of Workplace Influence theory to guide our study of whistleblowing among public accounting audit seniors. Specifically, we examine professional commitment, organizational commitment versus colleague commitment (locus of commitment), and moral intensity of the unethical...

Professional skepticism is considered an essential component of audit quality. Consequently, research has focused on ways to increase skepticism by identifying factors that either limit or encourage its practice. However, research has yet to explore potential negative consequences of...