...Hok Ko Pong; Chi Hung Leung Purpose This study aims to examine how auditors’ personal values and perceived organizational culture are associated with ethical thinking (the perceived role of ethics and social responsibility [PRESOR]) and scenario-based ethical evaluations (multidimensional ethics...

... and familial responsibilities than their male counterparts. Flexible working arrangements have been shown to mitigate burnout among auditors. However, the transition to remote work during the pandemic yielded mixed outcomes, with professionals exhibiting increased susceptibility to burnout symptoms in some...

... be conducted at an international level, thus allowing embracing institutional contexts for each country. Originality/value This paper contributes to the emerging literature about sustainability assurance practices and could be of interest to managers and auditors to improve the assurance practices...