Global ETD Search
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Showing 1 to 3 of 3 for “"auditor behavior"”.
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The Impact of Authentic Leadership and Ethical Organizational Culture on Auditor Behavior
Recently, unprofessional behavior resulted in several high-profile financial scandals and business failures. Many blamed external auditors of these companies' financial statements for failing to detect and/or report errors and fraud that led to the failures. Leaders within major audit firms have …
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The Impact of Constraining Auditor Behavior and Audit Committee Questioning on Non-GAAP Reporting Decisions
… While the level of flexibility external auditors exhibit during discussions over subjective GAAP reporting choices can influence management's GAAP reporting decisions, it is important to determine if this behavior affects subsequent non-GAAP reporting decisions. Additionally, recent calls …
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Learning from others’ deficiencies: How group affiliation and election basis jointly affect auditors’ effective use of inspection feedback
… this approach can perversely influence the behavior of non-inspected auditors who read the inspection feedback. Using social identity theory and attribution theory, I predict that auditors’ effective use of inspection feedback depends on whose engagements are inspected (more vs. less closely …