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The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments

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  • Nonna Martinov-Bennie
  • Gary Pflugrath

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  • 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, Springer, vol. 87(2), pages 237-253, June.
    • Handle: RePEc:kap:jbuset:v:87:y:2009:i:2:p:237-253
    DOI: 10.1007/s10551-008-9882-1
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    References listed on IDEAS

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    1. Herron, Terri L. & Gilbertson, David L., 2004. "Ethical Principles vs. Ethical Rules: The Moderating Effect of Moral Development on Audit Independence Judgments," Business Ethics Quarterly, Cambridge University Press, vol. 14(3), pages 499-523, July.
    2. Bonner, Se & Lewis, Bl, 1990. "Determinants Of Auditor Expertise," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 1-20.
    3. Peecher, ME, 1996. "The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence," Journal of Accounting Research, Wiley Blackwell, vol. 34(1), pages 125-140.
    4. Libby, Robert & Luft, Joan, 1993. "Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 425-450, July.
    5. Ashton, Robert H., 1992. "Effects of justification and a mechanical aid on judgment performance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 52(2), pages 292-306, July.
    6. Booth, Peter & Schulz, Axel K. -D., 2004. "The impact of an ethical environment on managers' project evaluation judgments under agency problem conditions," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 473-488.
    7. Ramsay, Rj, 1994. "Senior Manager Differences In Audit Workpaper Review Performance," Journal of Accounting Research, Wiley Blackwell, vol. 32(1), pages 127-135.
    8. Koonce, L & Anderson, U & Marchant, C, 1995. "Justification Of Decisions In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 33(2), pages 369-384.
    9. Ashton, Rh & Kramer, Ss, 1980. "Students As Surrogates In Behavioral Accounting Research - Some Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 1-15.
    10. Noreen, Eric, 1988. "The economics of ethics: A new perspective on agency theory," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 359-369, June.
    11. Anderson, Urton & Wright, William F., 1988. "Expertise and the explanation effect," Organizational Behavior and Human Decision Processes, Elsevier, vol. 42(2), pages 250-269, October.
    12. Gary Pflugrath & Nonna Martinov-Bennie & Liang Chen, 2007. "The impact of codes of ethics and experience on auditor judgments," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(6), pages 566-589, July.
    13. Tan, Ht, 1995. "Effects Of Expectations, Prior Involvement, And Review Awareness On Memory For Audit Evidence And Judgment," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 113-135.
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    Cited by:

    1. Justin Logie & Warren Maroun, 2021. "Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator," Australian Accounting Review, CPA Australia, vol. 31(2), pages 128-149, June.
    2. Sean Valentine & Seong-Hyun Nam & David Hollingworth & Callie Hall, 2014. "Ethical Context and Ethical Decision Making: Examination of an Alternative Statistical Approach for Identifying Variable Relationships," Journal of Business Ethics, Springer, vol. 124(3), pages 509-526, October.
    3. Nazia Adeel & Chris Patel & Nonna Martinov-Bennie & Sammy Xiaoyan Ying, 2022. "Islamic Religiosity and Auditors’ Judgements: Evidence from Pakistan," Journal of Business Ethics, Springer, vol. 179(2), pages 551-572, August.
    4. Donna Bobek & Amy Hageman & Robin Radtke, 2015. "The Influence of Roles and Organizational Fit on Accounting Professionals’ Perceptions of their Firms’ Ethical Environment," Journal of Business Ethics, Springer, vol. 126(1), pages 125-141, January.
    5. Ariela Caglio & Mara Cameran, 2017. "Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 1-27, March.
    6. Rafael Morales-Sánchez & Manuel Orta-Pérez & M. Ángeles Rodríguez-Serrano, 2020. "The Benefits of Auditors’ Sustained Ethical Behavior: Increased Trust and Reduced Costs," Journal of Business Ethics, Springer, vol. 166(2), pages 441-459, October.
    7. Junjian Gu, 2022. "Country Portfolio and Taxation: Evidence from Japan," Journal of Business Ethics, Springer, vol. 175(3), pages 583-607, January.
    8. Jonathan H. Grenier, 2017. "Encouraging Professional Skepticism in the Industry Specialization Era," Journal of Business Ethics, Springer, vol. 142(2), pages 241-256, May.
    9. Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger, 2019. "Management accountants and ethical dilemmas: How to promote ethical intention?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 287-322, October.
    10. Helen Brown-Liburd & Jeffrey Cohen & Greg Trompeter, 2013. "Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client–Auditor Negotiation," Journal of Business Ethics, Springer, vol. 116(2), pages 311-325, August.

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