Purpose – The purpose of this paper is to investigate practicing auditors' beliefs regarding the effect of prior … auditors' beliefs about QTB are consistent with the theoretical framework of Kanodia et al., according to which prior … involvement in audit work would increase the likelihood of auditors suppressing evidence inconsistent with earlier audit decisions …

none) affect audit judgments. Design/methodology/approach – The paper is based on an experiment with auditing students …

auditing profession. In this study the organizational behaviour and industrial psychology literatures provide the basis for the … indirect effects, survey results from registered Audit Managers are used to provide support for an explanatory model. Findings … – Overall, results indicate that auditors who are more accepting of dysfunctional behaviour tend to possess an external locus of …

external auditors to proposed legislative changes impacting upon annual reporting requirements. Directors appear opposed to …. Auditors appear in favour of proposals which increase the responsibilities of preparers and would be more comfortable in their …. Directors and auditors were unequivocal in their opposition to any proposals which could impact on audit appointment. This has …

The purpose of this paper is to assess the role of auditors in the financial crisis and the level of responsibility, if … auditors when issuing their audit opinions for their clients. Utilising the ethical paradigms developed by Rushworth Kidder in … How Good People Make Tough Choices, this paper will assess the reasoning behind the decisions made by auditors and audit …

This paper investigated the role of auditors in the financial crisis from an African perspective. Desk research …, national and international newspapers was used. Assessment of the auditors' role was premised on quality of financial reporting … and auditors' oversight responsibility on one hand, and effectiveness of internal control to safeguard company assets on …

Accountants and auditors in recent financial scandals have been pictured as materialistic, simply calculating … auditing standards. But a materiality focus inherently implies that all amounts that are not 'materially' misstated are equally … true. This leads to habitual immaterial misstatements and promotes the view that auditors do not care about truth at all …

Purpose – The purpose of this paper is to investigate the impact of improper social pressures on auditors’ judgment in … the setting of a high power distance and low individualism society. Auditors’ judgment in this paper is related to the … case of auditors’ willingness to sign off on net equipment balance for assets in question. Second, the paper investigates …