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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.
SCIMA record nr: 226295
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