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Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias? · Study

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ArticleEthical Dilemmas in Auditing: Dishonesty or Unintentional Bias?

Andrés Guiral2010

Article2010

Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias?

Andrés Guiral · Waymond Rodgers · Emiliano Ruiz · José Antonio Gonzalo Angulo

47 citations·0/0 files stored·Journal of Business Ethics

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Auditing, Earnings Management, Governance Ethics in Business and Education Corporate Governance and Financial Management

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References

1981Evaluating Structural Equation Models with Unobservable Variables and Measurement Error 1981The Framing of Decisions and the Psychology of Choice 1979Review of Psychometric theory (2nd ed.).2003A Partial Least Squares Latent Variable Modeling Approach for Measuring Interaction Effects: Results from a Monte Carlo Simulation Study and an Electronic-Mail Emotion/Adoption Study 2003A perspective on judgment and choice: Mapping bounded rationality.1998Issues and opinion on structural equation modeling 1982Two Structural Equation Models: LISREL and PLS Applied to Consumer Exit-Voice Theory 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions

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2016Conceptualising the linkage between professional scepticism and auditor independence 2015Can expertise mitigate auditors’ unintentional biases?2019Ethical pathways of internal audit reporting lines 2019The impact of foreignness on the compliance with cybersecurity controls 2019Decision biases in the context of ethics: Initial scale development and validation

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Year2010

Typearticle

Published2010-02-01

VenueJournal of Business Ethics

ISSN-L0167-4544

Languageen

Citations47

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s10551-010-0573-3

openalex_workW2097970537

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2019Cognitive approach to understand the impact of conflict of interests on accounting professionals’ decision-making behaviour

2023Wave after wave: unboxing 40 years of auditing ethics research

2021Behavioural Framework for Managing Conflicts of Interest in Professional Accounting Firms