As in other countries, the accounting profession in the United States strives to hire and keep qualified professionals, who possess the technical competence and ethical character essential to accounting practice. The reputation of the profession has been periodically tarnished by a lack of...

Prior research has shown that a work environment that facilitates work-life balance not only benefits the personal lives of employees but leads to better job performance and ethical decision-making. Allocation of time between career and personal life is an age-old challenge for working people....

This study examines the influence of firm management's ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor's propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that...

This study examines factors that influenced public companies to retain or dismiss their audit firms as tax service providers during the years immediately surrounding the passage of the Sarbanes-Oxley Act (SOX) in 2002. We find a positive relation between a company's tax and operating complexity...