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
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.
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.
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.
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.
Added to index2009-01-28
Total downloads7 ( #500,352 of 1,925,541 )
Recent downloads (6 months)2 ( #308,489 of 1,925,541 )
How can I increase my downloads?