The study was designed to address specific gaps in the literature by identifying a comprehensive set of antecedents and characteristics with respect to the roles of management accountants (MAs) and exploring the consequences of how these roles are discharged. Interviews were conducted with 18...

This study examines the perceived ability of auditees to influence external auditor controls and audit team behaviour (through, for example, delaying the availability of information and selecting samples in advance for auditors). Semi-structured interviews were carried out with 18 auditee staff...

Although there has been significant interest among researchers in audit-quality-threatening behaviours (QTBs), the decision process through which staff auditors engage in those behaviours has received relatively little attention. It seems likely that the ethical intensity of the behaviours...