Hazgui, Mouna; Brivot, Marion - In: Journal of business ethics : JBE 175 (2022) 4, pp. 741-758
do not deliberate alone, contrary to what psychological experimental research on audit ethics usually postulates. When … faced with an uncertain situation in terms of professional ethics, they seek reassurance by consulting colleagues. Not just …, we find that audit partners approach ethics as a personal and collective risk that must be managed in specific ways. This …