difference with respect to reputation bias; however, it was found that public accountants exhibit significantly greater hindsight … bias relative to non-accounting professionals. Practical implications – The paper provides evidence that accountants are … comparisons of performance evaluation bias effects between auditors and similarly experienced working professions. …

external audit firm's staff, companies routinely hire ex-auditors to fill numerous types of company positions. Most of these …. Clients often prefer to hire former employees of their audit firm because former auditors typically possess numerous …

Many of the traditional controls that accountants and auditors are most familiar with can be traced to bureaucratic …, process owners, accountants and auditors. Second, the model provides a framework for comprehensively assessing business …

Factor analysis reveals the job satisfaction profiles for internal auditors and industrial accountants have some marked …

and lacking enforcement power, is likely to impact on auditors, upon whom it relies as watchdogs to alert the public …

USA impose additional burdens on auditors in the detection of accounting errors, irregularities and fraud, compared with … accountants criminally liable for mail and securities fraud and for knowingly issuing negligent audit reports, arguing that the … original intentions of the Act have widened so far that accountants have become insurers of business failures at triple the …

Accountants and auditors in recent financial scandals have been pictured as materialistic, simply calculating … true. This leads to habitual immaterial misstatements and promotes the view that auditors do not care about truth at all …. Auditors' lack of commitment to truth undermines their claim to be professionals in the classic sense. …

Accountants and auditors in recent financial scandals have been pictured as materialistic, simply calculating … true. This leads to habitual immaterial misstatements and promotes the view that auditors do not care about truth at all …. Auditors' lack of commitment to truth undermines their claim to be professionals in the classic sense. …

most important for Swedish auditors when it comes to building and maintaining client trust. The analysis is based on data … from a postal inquiry survey in 2003. It shows that practicing auditors experience the personal dimension of trust as …