Are “full audits” cost-effective in improving financial reporting quality compared to “reviews,” which are based primarily on analytical procedures and inquiries? The answer is important because independent verification cost-effectiveness is being challenged globally and recent advances...

Work-life balance is gaining importance as people get more difficult duties both at home and work. Accounting professionals work in a stressful environment where their social life might have effect on work performance and unethical behavior. For this study, a survey is conducted for members of...