This paper synthesizes research on audit firm culture (AFC) over the past decade, reviewing
recent developments in research on factors instilling culture in audit firms, and how culture …

This article provides a discussion of the nature of constructivism as a research paradigm
within the context of accounting and presents a detailed example of a research study to …

Voluntary tax compliance is important for governments around the world as they try to
manage budget deficits. Traditional methods to improve tax compliance, such as increased …

Auditor burnout is an important issue in public accounting, as burnout has negative
consequences for both the auditor and the audit firm. We examine how social-exchange …

This study examines the impact of auditor traits that measure the two predominant
perspectives of professional skepticism (ie, the neutral perspective and the presumptive …

Although there has been some interest in overall justice for about 15 years, it is only in the
last five years that scholars have begun systematic, empirical research on the construct. In …

Researchers have examined the socialization of auditors at various stages of their
professional development, but they have done little or no work on the continued effects of …

Given the conceptual differences between different types of job insecurity, it is important to
distinguish qualitative job insecurity from quantitative job insecurity when examining their …

This study examines auditor commitment to clients and how it affects the level of value-
added audit service (eg, management letter comments) provided to the clients. Our research …

In modern organizations, key sources of competitive advantage are embedded in
employees. Management theory has traditionally viewed employee exit as the end of firms' …