This study examines public accounting firms' “tone at the top” with respect to audit quality initiatives from the perspectives of both firm leaders (those who set the tone) and engagement level auditors (non-leaders). Specifically, we (1) solicit the perceptions of audit firm culture and...

This chapter examines ethical leaders in accounting. We analyze the actions of individuals broadly associated with the accounting profession who have been presented with challenging situations and evaluate their responses to difficult circumstances. Our subjects are transformational leaders who...