Audit quality, auditor behaviour and the psychological contract

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The Moral Intensity of Reduced Audit Quality Acts (2008, background): “outcome of the engagement and the validity of the audit opinion” ( Herrbach 2001, ”
The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions (2010, background): “Research findings worldwide on cost/ quality conflict indicate that audit seniors engage in dysfunctional behaviours such as quality threatening behaviours (QTB) and underreporting of time (URT) as a result of time pressure on an audit (e.g. Arnold et al., 2002; Herrbach, 2001; Kelley and Margheim, ”
Audit Quality: Insights from the Academic Literature (2013, background): “audit firm values them (Herrbach 2001) influences auditors’ judgments.”
Quality in Qualitative Studies: The Case of Validity, Reliability and Generalizability (2011, background): “Herbach (2005) AAAJ 15 semi-directed interviews where 13 were conducted with volunteered audit seniors who earlier were respondents (from a total of 135) of a questionnaire research on audit quality reduction (AQR) behaviours (Herrbach, 2001).”
How dynamic can organizational capabilities be? Towards a dual-process model of capability dynamization (2007, background): “A great deal can be learned here from the way certified auditing agencies deal with their own ‘rigidities’ experienced in the past (Herrbach, 2001).”