Purpose – The purpose of this paper is to investigate the effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments. Design/methodology/approach – An experiment is conducted in which 71 auditors are assigned to one of four conditions created...

Purpose – The purpose of this paper is to investigate whether the use of a questionnaire or a narrative documentation format will impact an auditor's performance in identifying internal control design weaknesses. Design/methodology/approach – A field experiment approach with a sample of 73...

Purpose – The purpose of this paper is to investigate the effect of performance feedback and client importance on auditors' self‐ and public‐focused ethical judgments. Design/methodology/approach – An experiment is conducted in which 71 auditors are assigned to one of four conditions...