Purpose - The research examines whether comments made by Big-6 auditors about their post-audit perceptions of the client's integrity were influenced by their firm's rating of the client's integrity prior to the start of the current audit.Design/methodology/approach - The research uses an...

This research summarizes the data in seven previously published articles examining auditor perceptions on independence, confidentiality, materiality estimates, and underreporting and/or premature sign-off in a European setting. Our sample includes approximately 300 auditors from: Denmark,...

The successes and failures of organizations are contingent on the decisions of senior management and its board of directors. Personality and experiences may have a tangible effect on the decision making process. This study assesses whether or not gender has a tangible effect on an organization's...

This research is a six-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his...

The goal of this research was to determine the manner in which Hofstede's uncertainty avoidance construct has been incorporated into international research. Hofstede's work is often referenced in this realm of work, but how, specifically, is it used? This study provides a framework of this...

The National Association of State Boards of Accountancy (NASBA) recently issued <I>Rules 5-1 and 5-2 Exposure Draft</I>. At the present time NASBA is in the process of reviewing the comments that have been received. The views of practicing professionals and academics are certainly considered and...</i>

The goal of this research was to determine the manner in which Hofstede's uncertainty avoidance construct has been incorporated into international research. Hofstede's work is often referenced in this realm of work, but how, specifically, is it used? This study provides a framework of this...

This study examines the probability of fraud estimates of auditors from five firms to test the need to include multiple firms in empirical forensic accounting research. We used an older data set as sample sizes of about 500 auditors participating in a four-hour exercise are rare in today's...

Our research will focus on research in the Journal of Business Ethics (hereafter JoBE) that used Hofstede's cultural dimensions of uncertainty avoidance. The JoBE is the foremost outlet for ethics research for most academic disciplines. We also included research from the International Journal of...

This study examines the association between corporate transparency, ethical orientation of Fortune 500 companies, the number of females represented on the board of directors as reported in the 2010 annual report data and respective stock performance. Our basis for this judgment was whether the...