This paper explores the relationship between an individual's values preferences and his or her ethical evaluations, moral judgments and ethical intentions to report three situations of occupational fraud. Specifically, we attempt to find evidence of one or more values that may influence a...

Most research focuses on the role of audit committees in the private sector and less in the public sector, especially public hospitals. Therefore, we investigate the role and quality of public hospital audit committees in controlling problems in financial reporting and in major Federal award...

This chapter investigates whether jurors, in their attribution of auditor responsibility, may be inappropriately influenced by the client use of a principles-based accounting standard, even if this standard is properly applied. Following prior research on questionable auditor conduct and its...