The influence of publication of financial statements, risk of takeover and financial position of the auditee on public auditors' unethical behaviour
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jonathan Jenkins Ichikawa
Jack Alan Reynolds
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Journal of Business Ethics 28 (4):297-305 (2000)
This study examines the effects of publication of financial statements, the risk of a takeover of the auditee and the auditee's financial position on auditors' willingness to allow material errors in financial statements in case of management pressure. The results show that all factors significantly influence auditors' willingness to allow errors in financial statements.
|Keywords||audit quality auditing auditors' independence litigation unethical behaviour|
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