...Sandra Khalil; Rabih Nehme Purpose The purpose of this paper is to shed light on factors leading to unethical acts committed by auditors from a cultural and gender perspectives. It investigates differences in junior auditors’ attitudes towards audit behavior when a performance evaluation (PE...

.... Key words Audit committees Audit committee charter Audit committee composition Audit committee effectiveness Audit committee members Performance evaluation Professional development 1 Introduction Audit committees have evolved over the past 10 years from an informal committee with few defined...

... that performance evaluations are higher when variances are explained by means of controllable reasons in the abovebudget setting, whereas higher evaluations result in the below‐budget setting when variances are explained by means of uncontrollable reasons. Furthermore, the evaluator’s prior knowledge...