search query: @author Lord, A. T. / total: 2
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Author: | Lord, A. T. DeZoort, F. T. |
Title: | The impact of commitment and moral reasoning on auditors' responses to social influence pressure |
Journal: | Accounting, Organizations and Society
2001 : APR, VOL. 26:3, p. 215-235 |
Index terms: | AUDITING AUDITORS FINANCIAL STATEMENTS ORGANIZATIONAL BEHAVIOUR ORGANIZATIONAL COMMITMENT ORGANIZATIONAL PSYCHOLOGY |
Language: | eng |
Abstract: | Social influence pressures within the accounting firm can affect auditors' willingness to sign-off on financial statements that are materially misstated. We evaluate the effects of organizational commitment, professional commitment and moral development as three variables that may impact individual responses to social influence pressure. |
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