Pflugrath, Gary; Martinov‐Bennie, Nonna; Chen, Liang - In: Managerial Auditing Journal 22 (2007) 6, pp. 566-589
Purpose – The purpose of this study is to investigate the impact of the presence of a code of ethics on the quality of auditors' judgments, within the context of the new International Standard on Quality Controls 1 (ISQC1). Design/methodology/approach – A sample of 112 professional...