Auditor Acceptance of Dysfunctional Audit Behavior: An Explanatory Model Using Auditors' Personal Characteristics
By David P. Donnelly, J. Quirin, D. O'Bryan. 2003
258 citations recorded by the source corpus.
Subfields: Accounting, Organizational Behavior and Human Resource Management, Sociology and Political Science
View Paper: https://www.semanticscholar.org/paper/70a469bac2c94e4a78cabbfeb84556599a04dc41
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In Accounting
In Organizational Behavior and Human Resource Management
In Sociology and Political Science
Citations in the corpus
- A Model and Literature Review of Professional Skepticism in Auditing (2009, background): “Premature signoff of auditing procedures is one example of this sort of behavior (Donnelly et al. 2003).”
- Internal audit involvement in Enterprise Risk Management (2011, background): “We would expect that internal auditors will be reluctant to report a breakdown in risk procedures for which they are personally responsible because this could damage their reputation and negatively impact the evaluation of their performance (Stefaniak, 2009; Donnelly et al., 2003; Larrick, 1993; Mes”