Loyalty and Fairness: A Study of the Influence of Moral Foundations on Auditors' Propensity to Subordinate their Judgment
Description:
Subordination of judgment is a fundamental threat to auditor objectivity. Subordination of judgment occurs when auditors agree with their superiors either in spite of or without forming their own independent judgments. Many audit procedures rely on independent, critical thinking at every level of the audit team; however, a number of studies suggest that auditors tend to agree with superiors even when a superior's views clearly run contrary to generally accepted accounting principles. While ther…
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Date:
December 2016
Creator:
Neri, Marc P.
Partner:
UNT Libraries