No need to compromise: Evidence of public accounting's changing culture regarding budgetary performance [Book Review]
Graduate studies at Western
Journal of Business Ethics 42 (2):151 - 163 (2003)
|Abstract||McNair (1991) discusses the "proper compromises" made by junior auditors in large public accounting firms by arguing that the conflict between high-quality and low-cost auditing leads to "ethically ambivalent" behavior. Specifically, McNair provides evidence that success during the early stages of a public accounting career requires auditors to complete quality audits in an unreasonably short period of time. Completing quality audits within insufficient time constraints puts junior auditors in the following dilemma: report time truthfully and fail versus underreport time and succeed. We reevaluate this conflict approximately one decade after McNair''s study and provide evidence that pressures toward "ethical ambivalence" have been reduced in public accounting firms.|
|Keywords||auditor time budgets eating hours ethical ambivalence underreport time|
|Categories||categorize this paper)|
|Through your library||Configure|
Similar books and articles
Frances McNair & Edward E. Milam (1993). Ethics in Accounting Education: What is Really Being Done. [REVIEW] Journal of Business Ethics 12 (10):797 - 809.
Yves Gendron, Roy Suddaby & Helen Lam (2006). An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence. Journal of Business Ethics 64 (2):169 - 193.
Stephen E. Loeb & Suzanne N. Cory (1989). Whistleblowing and Management Accounting: An Approach. [REVIEW] Journal of Business Ethics 8 (12):903 - 916.
Elaine Waples & Michael K. Shaub (1991). Establishing an Ethic of Accounting: A Response to Westra's Call for Government Employment of Auditors. [REVIEW] Journal of Business Ethics 10 (5):385 - 393.
Nonna Martinov-Bennie & Gary Pflugrath (2009). The Strength of an Accounting Firm's Ethical Environment and the Quality of Auditors' Judgments. Journal of Business Ethics 87 (2):237 - 253.
John D. Neill, O. Scott Stovall & Darryl L. Jinkerson (2005). A Critical Analysis of the Accounting Industry's Voluntary Code of Conduct. Journal of Business Ethics 59 (1-2):101 - 108.
William E. Shafer, Alice A. Ketchand & Roselyn E. Morris (2004). Auditors' Willingness to Advocate Client-Preferred Accounting Principles. Journal of Business Ethics 52 (3):213-227.
Steven E. Kaplan, Pamela B. Roush & Linda Thorne (2007). Andersen and the Market for Lemons in Audit Reports. Journal of Business Ethics 70 (4):363 - 373.
David Satava, Cam Caldwell & Linda Richards (2006). Ethics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing. [REVIEW] Journal of Business Ethics 64 (3):271 - 284.
Mary D. Maury (2000). A Circle of Influence: Are All the Stakeholders Included? [REVIEW] Journal of Business Ethics 23 (1):117 - 121.
Added to index2009-01-28
Total downloads4 ( #188,971 of 722,936 )
Recent downloads (6 months)1 ( #61,087 of 722,936 )
How can I increase my downloads?