Audit inquiry is the most predominate procedure used by financial statement auditors to gather audit evidence. Inquiry, relative to other audit procedures, is subject to manipulation from client personnel in that an explanation can be framed either positively or negatively. We utilize psychology...

This study classifies and reports public auditors' observations of unethical behavior within their offices. Sixty-six of 238 survey respondents reported observing eighty instances of unethical behavior in their offices. The majority of behaviors are audit-related; although many are workplace...