...Alice Annelin Purpose This paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity and gender equality. Discrimination among auditors has been experienced in accounting firms across the world...

...Colin Linsley; Christine Linsley Purpose The purpose of this paper is to demonstrate the value of behavioural psychology when considering the effects of legislation on senior management behaviour. Use is made of the Sarbanes‐Oxley Act of 2002 and the corporate failures that led to its passage...

.... In such settings, the Theory of Planned Behavior suggests that auditor perceptions of their own ERP systems expertise should influence their perceived behavioral control and, in turn, explain auditor behavior. Design/methodology/approach A five‐item measure of perceived ERP systems expertise is developed from...

...Cheryl L. Allen The purpose of this study is to determine whether, in the presence of the 150‐hour requirement, the image of accounting continues to deter high‐quality students from choosing accounting as a major. This study uses the cognitive theory of planned behavior as the framework...