Matches in SemOpenAlex for { <https://semopenalex.org/work/W2024331252> ?p ?o ?g. }
Showing items 1 to 94 of
94
with 100 items per page.
- W2024331252 endingPage "63" @default.
- W2024331252 startingPage "45" @default.
- W2024331252 abstract "An AICPA ethics ruling prohibits auditors from considering employment with a client during the audit engagement in order to minimize the concerns that financial statement users may have regarding the auditor's independence, in fact or appearance. The objective of this study is to examine auditors' reporting intentions when it is discovered that another auditor is considering employment with the client and has failed to comply with the ethics ruling. We test a model that predicts that auditors' reporting intentions will be influenced by their perceptions of the seriousness of the act, the personal costs of reporting, their responsibility for reporting, and their commitment to the accounting profession. The results indicate that auditors' reporting intentions are stronger when personal costs of reporting are perceived to be lower or personal responsibility for reporting is perceived to be higher. Implications of the findings for audit practice are discussed." @default.
- W2024331252 created "2016-06-24" @default.
- W2024331252 creator A5016899767 @default.
- W2024331252 creator A5089736823 @default.
- W2024331252 date "2001-03-01" @default.
- W2024331252 modified "2023-10-11" @default.
- W2024331252 title "An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment" @default.
- W2024331252 cites W1972070861 @default.
- W2024331252 cites W1990406785 @default.
- W2024331252 cites W2007915465 @default.
- W2024331252 cites W2009392356 @default.
- W2024331252 cites W2015994711 @default.
- W2024331252 cites W2043038595 @default.
- W2024331252 cites W2057855371 @default.
- W2024331252 cites W2072629528 @default.
- W2024331252 cites W2081133675 @default.
- W2024331252 cites W2088320612 @default.
- W2024331252 cites W2138934348 @default.
- W2024331252 cites W2328289909 @default.
- W2024331252 cites W4241485728 @default.
- W2024331252 cites W4250299935 @default.
- W2024331252 doi "https://doi.org/10.2308/aud.2001.20.1.45" @default.
- W2024331252 hasPublicationYear "2001" @default.
- W2024331252 type Work @default.
- W2024331252 sameAs 2024331252 @default.
- W2024331252 citedByCount "131" @default.
- W2024331252 countsByYear W20243312522012 @default.
- W2024331252 countsByYear W20243312522013 @default.
- W2024331252 countsByYear W20243312522014 @default.
- W2024331252 countsByYear W20243312522015 @default.
- W2024331252 countsByYear W20243312522016 @default.
- W2024331252 countsByYear W20243312522017 @default.
- W2024331252 countsByYear W20243312522018 @default.
- W2024331252 countsByYear W20243312522019 @default.
- W2024331252 countsByYear W20243312522020 @default.
- W2024331252 countsByYear W20243312522021 @default.
- W2024331252 countsByYear W20243312522022 @default.
- W2024331252 countsByYear W20243312522023 @default.
- W2024331252 crossrefType "journal-article" @default.
- W2024331252 hasAuthorship W2024331252A5016899767 @default.
- W2024331252 hasAuthorship W2024331252A5089736823 @default.
- W2024331252 hasConcept C121955636 @default.
- W2024331252 hasConcept C144133560 @default.
- W2024331252 hasConcept C150130657 @default.
- W2024331252 hasConcept C156223087 @default.
- W2024331252 hasConcept C15744967 @default.
- W2024331252 hasConcept C169760540 @default.
- W2024331252 hasConcept C170856484 @default.
- W2024331252 hasConcept C17744445 @default.
- W2024331252 hasConcept C191602146 @default.
- W2024331252 hasConcept C198720655 @default.
- W2024331252 hasConcept C199521495 @default.
- W2024331252 hasConcept C199539241 @default.
- W2024331252 hasConcept C26760741 @default.
- W2024331252 hasConcept C2776650110 @default.
- W2024331252 hasConcept C2781027943 @default.
- W2024331252 hasConcept C41282006 @default.
- W2024331252 hasConceptScore W2024331252C121955636 @default.
- W2024331252 hasConceptScore W2024331252C144133560 @default.
- W2024331252 hasConceptScore W2024331252C150130657 @default.
- W2024331252 hasConceptScore W2024331252C156223087 @default.
- W2024331252 hasConceptScore W2024331252C15744967 @default.
- W2024331252 hasConceptScore W2024331252C169760540 @default.
- W2024331252 hasConceptScore W2024331252C170856484 @default.
- W2024331252 hasConceptScore W2024331252C17744445 @default.
- W2024331252 hasConceptScore W2024331252C191602146 @default.
- W2024331252 hasConceptScore W2024331252C198720655 @default.
- W2024331252 hasConceptScore W2024331252C199521495 @default.
- W2024331252 hasConceptScore W2024331252C199539241 @default.
- W2024331252 hasConceptScore W2024331252C26760741 @default.
- W2024331252 hasConceptScore W2024331252C2776650110 @default.
- W2024331252 hasConceptScore W2024331252C2781027943 @default.
- W2024331252 hasConceptScore W2024331252C41282006 @default.
- W2024331252 hasIssue "1" @default.
- W2024331252 hasLocation W20243312521 @default.
- W2024331252 hasOpenAccess W2024331252 @default.
- W2024331252 hasPrimaryLocation W20243312521 @default.
- W2024331252 hasRelatedWork W1483461674 @default.
- W2024331252 hasRelatedWork W1509893835 @default.
- W2024331252 hasRelatedWork W1809769892 @default.
- W2024331252 hasRelatedWork W1984387534 @default.
- W2024331252 hasRelatedWork W2066840080 @default.
- W2024331252 hasRelatedWork W2084795234 @default.
- W2024331252 hasRelatedWork W2105052074 @default.
- W2024331252 hasRelatedWork W3122379719 @default.
- W2024331252 hasRelatedWork W81882455 @default.
- W2024331252 hasRelatedWork W2954482327 @default.
- W2024331252 hasVolume "20" @default.
- W2024331252 isParatext "false" @default.
- W2024331252 isRetracted "false" @default.
- W2024331252 magId "2024331252" @default.
- W2024331252 workType "article" @default.