The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments
This study examines the impact of the strength of an accounting firm’s ethical environment (presence and reinforcement vis-à-vis the presence of a code of conduct) on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial ‹between subjects’ experime...
| Authors: | ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2009
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| In: |
Journal of business ethics
Year: 2009, Volume: 87, Issue: 2, Pages: 237-253 |
| Further subjects: | B
Quality controls
B auditor experience B Ethical Environment B Code of conduct B audit judgment |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |