The influence of publication of financial statements, risk of takeover and financial position of the auditee on public auditors' unethical behaviour

Journal of Business Ethics 28 (4):297-305 (2000)
  Copy   BIBTEX

Abstract

This study examines the effects of publication of financial statements, the risk of a takeover of the auditee and the auditee's financial position on auditors' willingness to allow material errors in financial statements in case of management pressure. The results show that all factors significantly influence auditors' willingness to allow errors in financial statements.

Categories

Keywords

Reprint years

2004

DOI

10.1023/a:1006239629542

Links

PhilArchive



    Upload a copy of this work     Papers currently archived: 91,164

External links

Setup an account with your affiliations in order to access resources via your University's proxy server

Through your library

My notes

Similar books and articles

Non-enforcement led public oversight of financial and corporate governance disclosures and of auditors.Kathryn Cearns & Eilis Ferran - manuscript
Effects of materiality, risk, and ethical perceptions on fraudulent reporting by financial executives.William E. Shafer - 2002 - Journal of Business Ethics 38 (3):243 - 262.
Financial statement audits,a game of chicken?Charles J. Coates, Robert E. Florence & Kristi L. Kral - 2002 - Journal of Business Ethics 41 (1-2):1 - 11.
The impact of prior firm financial performance on subsequent corporate reputation.Sue Annis Hammond & John W. Slocum - 1996 - Journal of Business Ethics 15 (2):159 - 165.
Financial stability, economic growth, and the role of law.Douglas W. Arner - unknown

Analytics

Added to PP
2009-01-28

Downloads
29 (#518,760)

6 months
2 (#1,136,865)

Historical graph of downloads
How can I increase my downloads?

Citations of this work

No citations found.

Add more citations

References found in this work

Add more references