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Debating ethics or risks? : an exploratory study of audit partners’ peer consultations about ethics

Hazgui, Mouna; Brivot, Marion - In: Journal of business ethics : JBE 175 (2022) 4, pp. 741-758

This qualitative field study is based on interviews with 20 experienced audit partners in France and documents the dialogical dimension of ethical deliberation in auditing. We ask: do audit partners consult each other when faced with an ethical dilemma at work? Who among their peers do they...

Persistent link: https://www.econbiz.de/10013269754

Are audit partners' compensation and audit quality related to their consulting revenues?

Che, Limei; Langli, John C.; Svanström, Tobias - In: Journal of accounting and public policy 40 (2021) 6, pp. 1-25

Persistent link: https://www.econbiz.de/10013203750

The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality

Betti, N.; DeSimone, Steven M.; Gray, J. - 2022

Persistent link: https://www.econbiz.de/10013257363

The Effect of Prior Consulting Work on Internal Auditors' Evaluations of Internal Controls

Gramling, Audrey A. - 2015

We analyze internal auditor objectivity by examining whether consulting work performed by internal auditors influences their subsequent judgments. We conduct an experiment with experienced internal auditors. We present them with an internal control scenario representing an at-margin internal...

Persistent link: https://www.econbiz.de/10013036377

Wirtschaftsprüfung und Beratung bei industrieller und gesellschaftsrechtlicher Neuordnung

Klein, Günter (contributor); Klein, Günter (contributor) - 1990

Persistent link: https://www.econbiz.de/10012878217

Complex systems and sustainability in the global auditing, consulting, and credit rating agency industries

Nwogugu, Michael I. C. - 2021

"This book focuses on aspects of Complex Systems (including Networks), Mechanism-Design and Behavioral Game Theory …, introducing new models and "informal" algorithms that solve social-choice problems (using behavioral Game Theory, Complex Systems … Theory and Mechanism Design) and presents new mathematical proofs"-- …

Persistent link: https://www.econbiz.de/10012668662

Making Codes of Corporate Conduct Work : Management Control Systems and Corporate Responsibility

2001

Many companies have implemented programmes that help them to respond to societal concerns about the economic, social and environmental impacts of their activities. These help them to manage their compliance with legal or regulatory requirements and their response to “softer” forms of social...

Persistent link: https://www.econbiz.de/10012445558

If you want my advice : status motives and audit conultations about accounting estimates

Knechel, W. Robert; Leiby, Justin - In: Journal of accounting research 54 (2016) 5, pp. 1331-1363

Persistent link: https://www.econbiz.de/10011626726

Main drivers of consultancy services : a meta-analytic approach

De Fuentes, Cristina; Porcuna, Rubén - In: Journal of business research : JBR 69 (2016) 11, pp. 4775-4780

Persistent link: https://www.econbiz.de/10011588419

The impact of Big 4 consulting on audit reporting lag and restatements

Meckfessel, Michele D.; Sellers, Drew - In: Managerial auditing journal 32 (2017) 1, pp. 19-49

Persistent link: https://www.econbiz.de/10011648235