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Journal Articles

Do Auditors View Off-the-Clock Misbehavior by Company Leadership as a Signal of Tone at the Top?

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Brant E. Christensen, Brandon N. Cline, Nathan G. Lundstrom, Adam S. Yore
Journal: The Accounting Review
The Accounting Review (2024) 99 (5): 171–196.
https://doi.org/10.2308/TAR-2021-0026
Published: 01 September 2024
... is less important economically. These results suggest that company leadership’s off-the-clock indiscretions are signals to auditors of poor tone at the top, but the audit response is not uniform across all clients. JEL Classifications: M41; M42; M48; G34. The Committee of Sponsoring...
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Journal Articles

Can Auditors Pursue Firm-Level Goals Nonconsciously on Audits of Complex Estimates? An Examination of the Joint Effects of Tone at the Top and Management's Specialist

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Jonathan S. Pyzoha, Mark H. Taylor, Yi-Jing Wu
Journal: The Accounting Review
The Accounting Review (2020) 95 (6): 367–394.
https://doi.org/10.2308/tar-2016-0223
Published: 01 November 2020
...Jonathan S. Pyzoha; Mark H. Taylor; Yi-Jing Wu ABSTRACT We examine whether tone at the top emphasizing firm-level commercial, audit quality, or both goals (balanced) can nonconsciously affect auditors' engagement-level tendency to accept management's estimates, and whether the effects differ...
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Includes: Supplementary data