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
Jack Alan Reynolds
Learn more about PhilPapers
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|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
No citations found.
Similar books and articles
Kathryn Cearns & Eilis Ferran, Non-Enforcement Led Public Oversight of Financial and Corporate Governance Disclosures and of Auditors.
George J. Staubus (2005). Ethics Failures in Corporate Financial Reporting. Journal of Business Ethics 57 (1):5 - 15.
William E. Shafer (2002). Effects of Materiality, Risk, and Ethical Perceptions on Fraudulent Reporting by Financial Executives. Journal of Business Ethics 38 (3):243 - 262.
Michael Firth, Phyllis L. L. Mo & Raymond M. K. Wong (2005). Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China. [REVIEW] Journal of Business Ethics 62 (4):367 - 381.
Charles J. Coates, Robert E. Florence & Kristi L. Kral (2002). Financial Statement Audits,a Game of Chicken? Journal of Business Ethics 41 (1-2):1 - 11.
Jih-Hsin Tang & Cheng-Kiang Farn (2005). The Effect of Interpersonal Influence on Softlifting Intention and Behaviour. Journal of Business Ethics 56 (2):149 - 161.
Sue Annis Hammond & John W. Slocum (1996). The Impact of Prior Firm Financial Performance on Subsequent Corporate Reputation. Journal of Business Ethics 15 (2):159 - 165.
Phil A. Brown, Morris H. Stocks & W. Mark Wilder (2007). Ethical Exemplification and the AICPA Code of Professional Conduct: An Empirical Investigation of Auditor and Public Perceptions. [REVIEW] Journal of Business Ethics 71 (1):39 - 71.
M. Van Dijk (2000). The Influence of Publication of Financial Statements, Risk of Takeover and Financial Position of the Auditee on Public Auditors' Unethical Behaviour. Journal of Business Ethics 28 (4):297 - 305.
Added to index2009-01-28
Total downloads4 ( #259,127 of 1,102,971 )
Recent downloads (6 months)2 ( #183,254 of 1,102,971 )
How can I increase my downloads?