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The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence

Citations

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Cited by:

  1. Breda Sweeney & Don Arnold & Bernard Pierce, 2010. "The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions," Journal of Business Ethics, Springer, vol. 93(4), pages 531-551, June.
  2. Nguyen, Thi Tuyet Mai, 2017. "An examination of independent directors in Vietnam," OSF Preprints ay6dv, Center for Open Science.
  3. Soraya Bel Haj Ali, 2011. "Les valeurs culturelles, l'indépendance et le développement moral cognitif : quel lien pour quel auditeur ?," Post-Print hal-00646460, HAL.
  4. Maroun, Warren & Solomon, Jill, 2014. "Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?," Accounting forum, Elsevier, vol. 38(2), pages 109-121.
  5. Neil Crosby & Steven Devaney & Colin Lizieri & Patrick McAllister, 2018. "Can Institutional Investors Bias Real Estate Portfolio Appraisals? Evidence from the Market Downturn," Journal of Business Ethics, Springer, vol. 147(3), pages 651-667, February.
  6. Shafer, William E., 2008. "Ethical climate in Chinese CPA firms," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 825-835.
  7. repec:dau:papers:123456789/7549 is not listed on IDEAS
  8. Christian Prat dit Hauret, 2003. "Audit et développement moral cognitif," Revue Finance Contrôle Stratégie, revues.org, vol. 6(3), pages 117-136, September.
  9. Van den Abbeele, Alexandra & Roodhooft, Filip & Warlop, Luk, 2009. "The effect of cost information on buyer-supplier negotiations in different power settings," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 245-266, February.
  10. Papirakis, Rachel, 2022. "Auditors’ self-actualization and ability to resist client pressure: Evidence from Canada," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
  11. William E. Shafer, 2009. "Ethical climate, organizational‐professional conflict and organizational commitment," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1087-1110, September.
  12. Alia Miledi & Benoit Pigé, 2013. "Le Jugement Professionnel En Audit : Enquete Aupres Des Associes Signataires," Post-Print hal-01002359, HAL.
  13. Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352.
  14. Loggar Bhilawa & Achmad Kautsar, 2018. "The Determinants of Relationship Between Budgetary Participation and Budgetary Slack," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(2), pages 155-163, April.
  15. Maroun, Warren & Atkins, Jill, 2014. "Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality?," The British Accounting Review, Elsevier, vol. 46(3), pages 248-263.
  16. Kimball Chapman & Michael Drake & Joseph H. Schroeder & Timothy Seidel, 2023. "Earnings announcement delays and implications for the auditor-client relationship," Review of Accounting Studies, Springer, vol. 28(1), pages 45-90, March.
  17. Windsor, Carolyn & Warming-Rasmussen, Bent, 2009. "The rise of regulatory capitalism and the decline of auditor independence: A critical and experimental examination of auditors’ conflicts of interests," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 267-288.
  18. Funnell, Warwick & Wade, Margaret, 2012. "Negotiating the credibility of performance auditing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 434-450.
  19. Melati Ayu Lestari & Sutrisno T & Aulia Fuad Rahman, 2020. "Auditors’ professional commitment, time budget pressure, independence, and audit quality: The Audit Board of the Republic of Indonesia Experience," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(6), pages 263-273, October.
  20. Natalia M. Mintchik & Timothy A. Farmer, 2009. "Associations Between Epistemological Beliefs and Moral Reasoning: Evidence from Accounting," Journal of Business Ethics, Springer, vol. 84(2), pages 259-275, January.
  21. Abdul Hamid Habbe & Andi Kusumawati & Alimuddin & Yohanis Rura & Iskandar Muda, 2020. "Cognitive Moral Development, Organizational Situation and Ethical Decision Making in Business and Accounting," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 93-104, October.
  22. Derek Dalton & Robin Radtke, 2013. "The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing," Journal of Business Ethics, Springer, vol. 117(1), pages 153-172, September.
  23. Roberta Bampton & Christopher Cowton, 2013. "Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature," Journal of Business Ethics, Springer, vol. 114(3), pages 549-563, May.
  24. Alan Reinstein & Eileen Z. Taylor, 2017. "Fences as Controls to Reduce Accountants’ Rationalization," Journal of Business Ethics, Springer, vol. 141(3), pages 477-488, March.
  25. Carolyn A. Windsor, 2002. "Auditors' Predisposition to Provide Fair Judgments: Australian Evidence of Auditors' Level of Moral Reasoning," Australian Accounting Review, CPA Australia, vol. 12(27), pages 51-58, July.
  26. Jan Svanberg & Peter Öhman, 2016. "Does Ethical Culture in Audit Firms Support Auditor Objectivity?," Accounting in Europe, Taylor & Francis Journals, vol. 13(1), pages 65-79, April.
  27. T. Libby & L. Thorne, 2007. "The Development of a Measure of Auditors’ Virtue," Journal of Business Ethics, Springer, vol. 71(1), pages 89-99, March.
  28. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
  29. Lord, Alan T. & Todd DeZoort, F., 2001. "The impact of commitment and moral reasoning on auditors' responses to social influence pressure," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 215-235, April.
  30. Gultom, Juan Barus & Murwaningsari, Etty & Umar, Haryono & Mayangsari, Sekar, 2021. "Reciprocal Use of Artificial Intelligence in Audit Assignments," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 11(1), pages 9-20.
  31. Peter Öhman & Einar Häckner & Dag Sörbom, 2012. "Client satisfaction and usefulness to external stakeholders from an audit client perspective," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(5), pages 477-499, May.
  32. William Kerler & Larry Killough, 2009. "The Effects of Satisfaction with a Client’s Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors’ Perceived Risk of Management Fraud," Journal of Business Ethics, Springer, vol. 85(2), pages 109-136, March.
  33. Christian Prat Dit Hauret, 2003. "Presentation De La Theorie Du Developpement Moral Cognitif Et De Ses Apports Possibles Dans Les Etudes Sur L'Audit," Post-Print halshs-00582815, HAL.
  34. Steven Dellaportas & Barry J. Cooper & Philomena Leung, 2006. "Measuring moral judgement and the implications of cooperative education and rule‐based learning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(1), pages 53-70, March.
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