Despite its widespread acceptance and application in the psychology literature, exhaustion, the core dimension of job burnout, has only recently been examined in the domain of public accounting. These studies highlighted the problem of exhaustion within the profession and examined its causes...

The beginning of the 21st century was witness to a wave of global forces and economic shocks that threatened the job security of accountants. Events such as the bursting of the stock market bubble, outsourcing, restructurings, and 9/11 created a dramatic rise in layoffs of white-collar workers....

In this research study, we apply the theory of organizational justice to the design of whistleblowing policies and procedures. As a pro-social behavior, we posit that employee whistleblowing is likely to increase when organizational whistleblowing procedures, outcomes, and related exchanges with...

In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit documentation. We examine whether the increased documentation requirements of AS3 affect legal professionals' perceptions of audit...

The explosion of accounting ethics research in the past decade has been fuelled by the availability of the Defining Issues Test (DIT: Rest 1979–1993). Despite existing criticisms regarding the DIT (Emler et al., 1983) and research indicating that the measure is a biased reflection of...