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Accounting in Europe Volume 13, 2016 - Issue 1
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Original Articles

Does Ethical Culture in Audit Firms Support Auditor Objectivity?

Jan SvanbergDepartment of Business, Economics and Law, Centre for Research on Economic Relations, Mid Sweden University, Sundsvall, Sweden
&
Peter ÖhmanDepartment of Business, Economics and Law, Centre for Research on Economic Relations, Mid Sweden University, Sundsvall, SwedenCorrespondence[email protected]
Pages 65-79 | Published online: 23 Mar 2016

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Fei Hou, Wenshuo Song, Lanlan Sun & Hao Xiong. (2023) Does signing auditors’ communist party membership shape audit quality? Evidence from China. Economic Research-Ekonomska Istraživanja 36:2.
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Thomas Schillemans. (2022) Accountability and the Quality of Regulatory Judgment Processes. Experimental Research Offering Both Confirmation and Consolation. Public Performance & Management Review 45:3, pages 473-498.
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Articles from other publishers (15)

Hendi Yogi Prabowo. (2022) Corruption and the curse of over-quantification. Journal of Financial Crime 30:6, pages 1629-1652.
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Johanna A Kritzinger. (2023) Exploring audit quality climate dimensions: Unveiling the perception of employees. Southern African Journal of Accountability and Auditing Research 25:1, pages 125-141.
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José Manuel Santos-Jaén, Gema Martín de Almagro-Vázquez & María del Carmen Valls Martínez. (2023) Is earnings management impacted by audit fees and auditor tenure? An analysis of the Big Four audit firms in the US market. Oeconomia Copernicana 14:3, pages 899-934.
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Tom Entwistle & Heike Doering. (2023) Amoral Management and the Normalisation of Deviance: The Case of Stafford Hospital. Journal of Business Ethics.
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Fei Hou, Huayu Shen, Ping Wang & Hao Xiong. (2023) Signing auditors' cultural background and debt financing costs. International Review of Financial Analysis 87, pages 102617.
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Xingqiang Du, Liang Xiao & Yingjie Du. (2022) Does CEO–Auditor Dialect Connectedness Trigger Audit Opinion Shopping? Evidence from China. Journal of Business Ethics 184:2, pages 391-426.
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Hanwen Chen, Siyi Liu, Xin Liu & Jiani Wang. (2022) Do socially responsible audit firms provide higher audit quality? An investigation of corporate social responsibility activity in audit firms. Managerial Auditing Journal 38:2, pages 206-240.
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Mahdi Salehi, Alireza Ghaderi, Habibe Hashemisima & Zohreh Zahedi. (2021) The relationship between different types of leadership, client's identity, and self-confidence and auditors' impartiality. The TQM Journal 34:6, pages 2030-2055.
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Razana Juhaida Johari, Nurul Afifah Mohd Hairudin & Ayub Khan Dawood. (2022) Analysis of factors affecting dysfunctional audit behavior in Malaysia. International Journal of Ethics and Systems 38:4, pages 702-719.
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Abdel Razaq Farah Freihat, Ismail Hamad Al-Shaar & Ayda Farhan. (2021) Code of ethics for professional accountants and change the external auditor: A study of the emerging markets. Corporate Ownership and Control 18:3, pages 201-212.
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Dominic Cyr, Sylvie Héroux & Richard Fontaine. (2020) Auditors’ judgment subordination and the theory of planned behavior. Managerial Auditing Journal 35:8, pages 1189-1211.
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Hao Xiong, Fei Hou, Hanwen Li & Huabing Wang. (2020) Does rice farming shape audit quality: Evidence from signing auditors level analysis. Economic Modelling 91, pages 403-420.
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Xingqiang Du. (2017) Does CEO-Auditor Dialect Sharing Impair Pre-IPO Audit Quality? Evidence from China. Journal of Business Ethics 156:3, pages 699-735.
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Rui Robalo & Sérgio Antunes da Silva. 2019. Organizational Auditing and Assurance in the Digital Age. Organizational Auditing and Assurance in the Digital Age 333 349 .
Jan Svanberg, Peter Öhman & Presha E. Neidermeyer. (2017) The relationship between transformational client leadership and auditor objectivity. Accounting, Auditing & Accountability Journal 30:5, pages 1142-1159.
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