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Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias?
16 references·9 citing·41 second hop
Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias? (2010)Ethical Dilemmas in Auditing: Dishonesty …Should We Stay or Should We Go? Accountability, Status Anxiety, and Client Defections (2006)Should We Stay or Should We G…Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling (2006)Conflicts Of Interest And The…The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods (2003)The Effect of Quality Assessm…A perspective on judgment and choice: Mapping bounded rationality. (2003)A perspective on judgment and…A 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 (2003)A Partial Least Squares Laten…Why good accountants do bad audits. (2002)Why good accountants do bad a…Two Systems of Reasoning (2002)Two Systems of ReasoningDo Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Issues and opinion on structural equation modeling (1998)Issues and opinion on structu…The Impossibility of Auditor Independence (1997)The Impossibility of Auditor …A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision* (1994)A Reexamination of Auditor ve…The PLS Program System: Latent Variables Path Analysis with Partial Least Squares Estimation (1988)The PLS Program System: Laten…Two Structural Equation Models: LISREL and PLS Applied to Consumer Exit-Voice Theory (1982)Two Structural Equation Model…The Framing of Decisions and the Psychology of Choice (1981)The Framing of Decisions and …Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Evaluating Structural Equatio…Review of Psychometric theory (2nd ed.). (1979)Review of Psychometric theory…Wave after wave: unboxing 40 years of auditing ethics research (2023)Wave after wave: unboxing 40 …Behavioural Framework for Managing Conflicts of Interest in Professional Accounting Firms (2021)Behavioural Framework for Man…DIY Entrepreneurship: a decision-pathway framework for ethical thought structures (2020)DIY Entrepreneurship: a decis…The impact of foreignness on the compliance with cybersecurity controls (2019)The impact of foreignness on …Ethical pathways of internal audit reporting lines (2019)Ethical pathways of internal …Decision biases in the context of ethics: Initial scale development and validation (2019)Decision biases in the contex…Cognitive approach to understand the impact of conflict of interests on accounting professionals’ decision-making behaviour (2019)Cognitive approach to underst…Conceptualising the linkage between professional scepticism and auditor independence (2016)Conceptualising the linkage b…Can expertise mitigate auditors’ unintentional biases? (2015)Can expertise mitigate audito…Prospect Theory: An Analysis of Decision under Risk (1979)The theory of planned behavior (1991)Self-Efficacy: The Exercise of Control (1999)Nobody's watching? (2005)How we know our own minds: The relationship between mindreading and metacognition (2009)What makes us think? A three-stage dual-process model of analytic engagement (2015)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect theory: An analysis of decision under risk (1988)A Model of Reference-Dependent Preferences (2006)Associative and propositional processes in evaluation: An integrative review of implicit and explicit attitude change. (2006)Integrating psychological and neurobiological considerations regarding the development and maintenance of specific Internet-use disorders: An Interaction of Person-Affect-Cognition-Execution (I-PACE) model (2016)Structural equation modeling in practice: A review and recommended two-step approach. (1988)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)Structural Equations with Latent Variables (1989)Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R (2021)The Social Identity Theory of Intergroup Behavior (2004)Behavioral Ethics in Organizations: A Review (2006)The Liability of Good Reputation: A Study of Product Recalls in the U.S. Automobile Industry (2006)Organizations Gone Wild: The Causes, Processes, and Consequences of Organizational Misconduct (2010)Structural Equations with Latent Variables. (1991)A power primer. (1992)Power analysis and determination of sample size for covariance structure modeling. (1996)A Practical Guide To Factorial Validity Using PLS-Graph: Tutorial And Annotated Example (2005)Lateral Collinearity and Misleading Results in Variance-Based SEM: An Illustration and Recommendations (2012)Consistent Partial Least Squares Path Modeling1 (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Detecting Earnings Management. (1995)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The effects of corporate governance on firms’ credit ratings (2006)Determinants of weaknesses in internal control over financial reporting (2007)Significance tests and goodness of fit in the analysis of covariance structures. (1980)On the Evaluation of Structural Equation Models (1988)When to use and how to report the results of PLS-SEM (2018)Common method biases in behavioral research: A critical review of the literature and recommended remedies. (2003)A new criterion for assessing discriminant validity in variance-based structural equation modeling (2014)How to Write Up and Report PLS Analyses (2009)Using PLS Path Modeling for Assessing Hierarchical Construct Models: Guidelines and Empirical Illustration1 (2009)Perception of Risk (1987)Toward a Theory of Situation Awareness in Dynamic Systems (1995)Framing Processes and Social Movements: An Overview and Assessment (2000)
this work references cited by second hop

References

  • 1981Evaluating Structural Equation Models with Unobservable Variables and Measurement Error108,884 cited
  • 1981The Framing of Decisions and the Psychology of Choice17,834 cited
  • 1979Review of Psychometric theory (2nd ed.).11,425 cited
  • 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 Study6,477 cited
  • 2003A perspective on judgment and choice: Mapping bounded rationality.5,537 cited
  • 1998Issues and opinion on structural equation modeling4,577 cited
  • 1982Two Structural Equation Models: LISREL and PLS Applied to Consumer Exit-Voice Theory3,367 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2006Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling633 cited
  • 2002Two Systems of Reasoning413 cited
  • 1997The Impossibility of Auditor Independence396 cited
  • 2002Why good accountants do bad audits.369 cited
  • 2003The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods369 cited
  • 1994A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision*

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318 cited
  • 2006Should We Stay or Should We Go? Accountability, Status Anxiety, and Client Defections280 cited
  • 1988The PLS Program System: Latent Variables Path Analysis with Partial Least Squares Estimation260 cited
  • Cited by

    • 2016Conceptualising the linkage between professional scepticism and auditor independence37 cited
    • 2015Can expertise mitigate auditors’ unintentional biases?33 cited
    • 2019Ethical pathways of internal audit reporting lines30 cited
    • 2019Decision biases in the context of ethics: Initial scale development and validation23 cited
    • 2019The impact of foreignness on the compliance with cybersecurity controls23 cited
    • 2019Cognitive approach to understand the impact of conflict of interests on accounting professionals’ decision-making behaviour21 cited
    • 2023Wave after wave: unboxing 40 years of auditing ethics research19 cited
    • 2021Behavioural Framework for Managing Conflicts of Interest in Professional Accounting Firms11 cited
    • 2020DIY Entrepreneurship: a decision-pathway framework for ethical thought structures9 cited