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Auditor independence judgments: A cognitive‐developmental model and experimental evidence*

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References

2007Handbook of socialization: theory and research3,352 cited
1980Development in Judging Moral Issues1,815 cited
1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
1990Ethical judgments in accounting: A cognitive-developmental perspective231 cited
1987Moral development and accounting education223 cited

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1996Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning166 cited
2009Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007157 cited

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2010

Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure, and Machiavellianism

155 cited

1995The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence153 cited

2014On the Operational Reality of Auditors' Independence: Lessons from the Field151 cited

2014Are Authentic Leaders Always Moral? The Role of Machiavellianism in the Relationship Between Authentic Leadership and Morality129 cited

1997Cognitive moral development and auditor independence127 cited

2004Examining the Decision Process of Students' Cheating Behavior: An Empirical Study114 cited

1996Auditors' ability to discern the presence of ethical problems109 cited